S&P GLOBAL INC., 10-K filed on 2/11/2026
Annual Report
v3.25.4
Cover Page - USD ($)
shares in Millions, $ in Billions
12 Months Ended
Dec. 31, 2025
Jan. 30, 2026
Jun. 30, 2025
Cover [Abstract]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Dec. 31, 2025    
Current Fiscal Year End Date --12-31    
Document Transition Report false    
Entity File Number 1-1023    
Entity Registrant Name S&P Global Inc.    
Entity Incorporation, State or Country Code NY    
Entity Tax Identification Number 13-1026995    
Entity Address, Address Line One 55 Water Street    
Entity Address, City or Town New York    
Entity Address, State or Province NY    
Entity Address, Postal Zip Code 10041    
City Area Code 212    
Local Phone Number 438-1000    
Title of 12(b) Security Common Stock — $1 par value    
Trading Symbol SPGI    
Security Exchange Name NYSE    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction false    
Entity Shell Company false    
Entity Public Float     $ 161.0
Entity Common Stock, Share outstanding   298.8  
Documents Incorporated by Reference
Part III incorporates information by reference from the definitive proxy statement for the 2026 annual meeting of shareholders.
   
Entity Central Index Key 0000064040    
Amendment Flag false    
Document Fiscal Year Focus 2025    
Document Fiscal Period Focus FY    
v3.25.4
Audit Information
12 Months Ended
Dec. 31, 2025
Auditor Information [Abstract]  
Auditor Firm ID 42
Auditor Name ERNST & YOUNG LLP
Auditor Location New York, New York
v3.25.4
Consolidated Statements of Income - USD ($)
shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Statement [Abstract]      
Revenue $ 15,336 $ 14,208 $ 12,497
Expenses:      
Operating-related expenses 4,563 4,361 4,141
Selling and general expenses 3,417 3,196 3,159
Depreciation 110 96 101
Amortization of intangibles 1,069 1,077 1,042
Total expenses 9,159 8,730 8,443
(Gain) loss on dispositions, net (273) (59) 70
Equity in income on unconsolidated subsidiaries (28) (43) (36)
Operating profit 6,478 5,580 4,020
Other (income) expense, net (36) (25) 15
Interest expense, net 287 297 334
Income before taxes on income 6,227 5,308 3,671
Provision for taxes on income 1,407 1,141 778
Net income 4,820 4,167 2,893
Less: net income attributable to noncontrolling interests (349) (315) (267)
Net income attributable to S&P Global Inc. $ 4,471 $ 3,852 $ 2,626
Net income:      
Basic (in USD per share) $ 14.67 $ 12.36 $ 8.25
Diluted (in USD per share) $ 14.66 $ 12.35 $ 8.23
Weighted-average number of common shares outstanding:      
Basic (in shares) 304.8 311.6 318.4
Diluted (in shares) 305.1 311.9 318.9
Actual shares outstanding at year end (in shares) 298.8 307.8 314.1
v3.25.4
Consolidated Statements of Comprehensive Income - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Comprehensive Income [Abstract]      
Net income $ 4,820 $ 4,167 $ 2,893
Other comprehensive income:      
Foreign currency translation adjustments 119 (104) 70
Income tax effect 87 (18) 25
Foreign currency translation adjustment, net of income tax effect 206 (122) 95
Pension and other postretirement benefit plans (17) (12) (18)
Income tax effect 3 2 5
Pension and other postretirement benefit plans, net of income tax effect (14) (10) (13)
Unrealized (loss) gain on cash flow hedges (8) 15 54
Income tax effect 2 (3) (13)
Unrealized loss on investment and forward exchange contracts, net of income tax effect (6) 12 41
Comprehensive income 5,006 4,047 3,016
Less: comprehensive income attributable to nonredeemable noncontrolling interests (32) (30) (26)
Less: comprehensive income attributable to redeemable noncontrolling interests (317) (285) (241)
Comprehensive income attributable to S&P Global Inc. $ 4,657 $ 3,732 $ 2,749
v3.25.4
Consolidated Balance Sheets - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Current assets:    
Cash and cash equivalents $ 1,745 $ 1,666
Restricted cash 0 0
Short-term investments 56 20
Accounts receivable, net of allowance for doubtful accounts: 2025- $50 ; 2024 - $44 3,441 2,867
Prepaid and other current assets 858 906
Assets held for sale 196 0
Total current assets 6,296 5,459
Property and equipment:    
Buildings and leasehold improvements 444 433
Equipment and furniture 695 655
Total property and equipment 1,139 1,088
Less: accumulated depreciation (861) (823)
Property and equipment, net 278 265
Right of use assets 413 413
Goodwill 36,475 34,917
Other intangible assets, net 16,271 16,556
Equity investments in unconsolidated subsidiaries 603 1,774
Asset for pension benefits 254 246
Other non-current assets 610 591
Total Assets 61,200 60,221
Current liabilities:    
Accounts payable 610 553
Accrued compensation and contributions to retirement plans 988 1,073
Short-term debt 718 4
Income taxes currently payable 180 199
Unearned revenue 4,088 3,694
Other current liabilities 1,010 869
Liabilities held for sale 43 0
Total current liabilities 7,637 6,392
Long-term debt 12,370 11,394
Lease liabilities – non-current 494 535
Pension and other postretirement benefits 178 180
Deferred tax liability – non-current 3,262 3,397
Other non-current liabilities 1,107 815
Total liabilities 25,048 22,713
Redeemable noncontrolling interests 4,917 4,252
Commitments and contingencies (Note 13)
Equity:    
Common stock, $1 par value: authorized - 600 million shares; issued: 415 million shares in 2025 and 2024 415 415
Additional paid-in capital 44,117 44,321
Retained income 23,666 20,977
Accumulated other comprehensive loss (697) (883)
Less: common stock in treasury - at cost: 2025 - 109 million shares; 2024 - 100 million shares (36,374) (31,671)
Total equity – controlling interests 31,127 33,159
Total equity – noncontrolling interests 108 97
Total equity 31,235 33,256
Total liabilities and equity $ 61,200 $ 60,221
v3.25.4
Consolidated Balance Sheets (Parenthetical) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Statement of Financial Position [Abstract]    
Accounts receivable, net of allowance for doubtful accounts $ 50 $ 44
Common stock, par value (in USD per share) $ 1 $ 1
Common stock authorized (in shares) 600,000,000 600,000,000
Common stock issued (in shares) 415,000,000 415,000,000
Treasury stock (in shares) 109,000,000 100,000,000
v3.25.4
Consolidated Statements of Cash Flows - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Operating Activities:      
Net income $ 4,820 $ 4,167 $ 2,893
Adjustments to reconcile net income to cash provided by operating activities:      
Depreciation 110 96 101
Amortization of intangibles 1,069 1,077 1,042
Provision for losses on accounts receivable 39 43 28
Deferred income taxes (242) (323) (381)
Stock-based compensation 236 247 171
(Gain) loss on dispositions, net (273) (59) 70
Restructuring, lease impairment charges and other 324 206 246
Changes in operating assets and liabilities, net of effect of acquisitions and dispositions:      
Accounts receivable (600) (79) (291)
Prepaid and other current assets 32 (79) (310)
Accounts payable and accrued expenses (55) 245 328
Unearned revenue 327 222 352
Other current liabilities (81) (418) (277)
Net change in prepaid/accrued income taxes 100 192 (175)
Net change in other assets and liabilities (155) 152 (87)
Cash provided by operating activities 5,651 5,689 3,710
Investing Activities:      
Capital expenditures (195) (124) (143)
Acquisitions, net of cash acquired (2,023) (305) (296)
Proceeds from dispositions 1,549 168 1,014
Changes in short-term investments (35) 6 (13)
Cash (used for) provided by investing activities (704) (255) 562
Financing Activities:      
Additions to / (payments on) short-term debt, net 715 0 (188)
Proceeds from issuance of senior notes, net 993 0 744
Payments on senior notes (4) (47) 0
Dividends paid to shareholders (1,170) (1,134) (1,147)
Distributions to noncontrolling interest holders (321) (287) (280)
Repurchase of treasury shares (5,001) (3,301) (3,301)
Contingent consideration payments (10) (107) (9)
Employee withholding tax on share-based payments, excise tax payments on share repurchases, contingent consideration payments and other (132) (122) (99)
Cash used for financing activities (4,930) (4,998) (4,280)
Effect of exchange rate changes on cash 62 (61) 12
Net change in cash, cash equivalents, and restricted cash 79 375 4
Cash, cash equivalents, and restricted cash at beginning of year 1,666 1,291 1,287
Cash, cash equivalents, and restricted cash at end of year 1,745 1,666 1,291
Cash paid during the year for:      
Interest 390 391 369
Income taxes $ 1,502 $ 1,159 $ 1,279
v3.25.4
Consolidated Statements of Equity - USD ($)
$ in Millions
Total
Total SPGI Equity
Common Stock $1 par
Additional Paid-in Capital
Retained Income
Accumulated Other Comprehensive Loss
Less: Treasury Stock
Noncontrolling Interests
Beginning Balance at Dec. 31, 2022 $ 36,477 $ 36,388 $ 415 $ 44,422 $ 17,784 $ (886) $ (25,347) $ 89
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Comprehensive income [1] 2,775 2,749     2,626 123   26
Dividends (Dividend declared per common share) (1,162) (1,147)     (1,147)     (15)
Share repurchases (3,301) (3,301)   (70)     3,231  
Employee stock plans 48 48   (119)     (167)  
Change in redemption value of redeemable noncontrolling interests (539) (539)     (539)      
Adjustment to noncontrolling interests (2) (2)   (2)        
Other 4 4     4    
Ending Balance at Dec. 31, 2023 34,300 34,200 415 44,231 18,728 (763) (28,411) 100
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Comprehensive income [1] 3,762 3,732     3,852 (120)   30
Dividends (Dividend declared per common share) (1,152) (1,134)     (1,134)     (18)
Share repurchases (3,331) (3,331)         3,331  
Employee stock plans 161 161   90     (71)  
Change in redemption value of redeemable noncontrolling interests (470) (470)     (470)      
Other (14) 1     1     (15)
Ending Balance at Dec. 31, 2024 33,256 33,159 415 44,321 20,977 (883) (31,671) 97
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Comprehensive income [1] 4,689 4,657     4,471 186   32
Dividends (Dividend declared per common share) (1,188) (1,170)     (1,170)     (18)
Share repurchases (5,048) (5,048)   (305)     4,743  
Employee stock plans 141 141   101     (40)  
Change in redemption value of redeemable noncontrolling interests (614) (614)     (614)      
Other (1) 2     2     (3)
Ending Balance at Dec. 31, 2025 $ 31,235 $ 31,127 $ 415 $ 44,117 $ 23,666 $ (697) $ (36,374) $ 108
[1] Excludes $317 million, $285 million and $241 million in 2025, 2024 and 2023, respectively, attributable to redeemable noncontrolling interests.
v3.25.4
Consolidated Statements of Equity (Parenthetical) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2025
Sep. 30, 2025
Jun. 30, 2025
Mar. 31, 2025
Dec. 31, 2024
Sep. 30, 2024
Jun. 30, 2024
Mar. 31, 2024
Dec. 31, 2023
Sep. 30, 2023
Jun. 30, 2023
Mar. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Stockholders' Equity [Abstract]                              
Common stock, par value (in USD per share) $ 1       $ 1               $ 1 $ 1  
Dividends declared per share (in USD per share) $ 0.96 $ 0.96 $ 0.96 $ 0.96 $ 0.91 $ 0.91 $ 0.91 $ 0.91 $ 0.90 $ 0.90 $ 0.90 $ 0.90 $ 3.84 $ 3.64 $ 3.60
Comprehensive income attributable to redeemable noncontrolling interests                         $ 317 $ 285 $ 241
v3.25.4
Accounting Policies
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Accounting Policies Accounting Policies
Nature of operations

S&P Global Inc. (together with its consolidated subsidiaries, the “Company,” the “Registrant,” “we,” “us” or “our”) is a global, diversified, and highly differentiated provider of benchmarks, data, analytics and workflow solutions in the global capital, energy and commodity, and automotive markets. The capital markets include asset managers, investment banks, commercial banks, insurance companies, exchanges, trading firms and issuers; the energy and commodity markets include producers, consumers, traders and intermediaries within energy, chemicals, shipping, metals, carbon and agriculture; and the automotive markets include manufacturers, suppliers, dealerships, service shops and consumers.

Our operations consist of five reportable segments: S&P Global Market Intelligence (“Market Intelligence”), S&P Global Ratings (“Ratings”), S&P Global Energy (“Energy”), S&P Global Mobility (“Mobility”) and S&P Dow Jones Indices (“Indices”).
Market Intelligence is a global provider of multi-asset-class data and analytics integrated with purpose-built workflow solutions.
Ratings is an independent provider of credit ratings, research, and analytics.
Energy is a leading independent provider of information and benchmark prices for the energy and commodity markets.
Mobility is a leading provider of solutions serving the full automotive value chain including vehicle manufacturers (Original Equipment Manufacturers or OEMs), automotive suppliers, mobility service providers, retailers, consumers, and finance and insurance companies.
Indices is a global index provider that maintains a wide variety of valuation and index benchmarks for investment advisors, wealth managers and institutional investors.
On April 29, 2025, we announced that our Board of Directors decided to pursue a full separation of our Mobility segment, creating a new publicly traded company. The transaction, which would be implemented through the spin-off of shares of the new company to S&P Global shareholders, is expected to be tax-free for U.S. federal income tax purposes for S&P Global shareholders and is expected to be completed mid-2026, subject to the satisfaction of customary legal and regulatory requirements and approvals.

As of May 2, 2023, we completed the sale of S&P Global Engineering Solutions (Engineering Solutions), a provider of engineering standards and related technical knowledge, and the results are included through that date.

See Note 2 — Acquisitions and Divestitures for further discussion.

Revenue Recognition
Under Accounting Standards Codification (“ASC”) 606, revenue is recognized when a customer obtains control of promised goods or services in an amount that reflects the consideration the entity expects to receive in exchange for those goods or services.

Subscription revenue
Subscription revenue at Market Intelligence is primarily derived from distribution of data, valuation services, analytics, third party research, and credit ratings-related information through both feed and web-based channels. Subscription revenue at Market Intelligence also includes software and hosted product offerings which provide maintenance and continuous access to our platforms over the contract term. Subscription revenue at Energy is primarily from subscriptions to our market data and market insights (price assessments, market reports and commentary and analytics) along with other information products and software term licenses. Subscription revenue at Mobility is primarily derived from products that provide data and insight on future vehicles sales and production, including detailed forecasts on technology and vehicle components; supply car makers and dealers with market reporting products, predictive analytics and marketing automation software; and support dealers with vehicle history reports, used car listings and service retention solutions. Subscription revenue at Mobility also include a range of services to financial institutions, to support their marketing, insurance underwriting and claims management activities. Subscription revenue at Indices is derived from the contracts for underlying data of our indexes to support our customers’ management of index funds, portfolio analytics, and research. Subscription revenue at Engineering Solutions was primarily from subscriptions to our Product Design offerings providing standards, codes and specifications; applied technical reference; engineering journals, reports, best practices, and other vetted technical reference; and patents and patent applications.
For subscription products and services, we generally provide continuous access to dynamic data sets and analytics for a defined period, with revenue recognized ratably as our performance obligation to provide access to our data and analytics is progressively fulfilled over the stated term of the contract.
Non-transaction revenue
Non-transaction revenue at Ratings primarily includes fees for surveillance of a credit rating, annual fees for customer relationship-based pricing programs, fees for entity credit ratings and global research and analytics at Crisil. Non-transaction revenue also includes an intersegment revenue elimination of $200 million, $186 million and $177 million for the years ended December 31, 2025, 2024 and 2023, respectively, mainly consisting of the royalty charged to Market Intelligence for the rights to use and distribute content and data developed by Ratings.

For non-transaction revenue related to Rating’s surveillance services, we continuously monitor factors that impact the creditworthiness of an issuer over the contractual term with revenue recognized to the extent that our performance obligation is progressively fulfilled over the term contract. Because surveillance services are continuously provided throughout the term of the contract, our measure of progress towards fulfillment of our obligation to monitor a rating is a time-based output measure with revenue recognized ratably over the term of the contract.

Non-subscription / Transaction revenue
Transaction revenue at our Ratings segment primarily includes fees associated with:

ratings related to new issuance of corporate and government debt instruments; as well as structured finance instruments; and

bank loan ratings.

Transaction revenue is recognized at the point in time when our performance obligation is satisfied by issuing a rating on our customer’s instruments and when we have a right to payment and the customer can benefit from the significant risks and rewards of ownership.

Non-subscription revenue at Market Intelligence is primarily related to certain advisory, pricing conferences and events, and analytical services. Non-subscription revenue at Mobility includes transactional sales of data that are non-cyclical in nature — and that are usually tied to underlying business metrics such as vehicle manufacturers marketing spend or safety recall activity — as well as consulting and advisory services. Non-subscription revenue at Energy is primarily related to conference sponsorship, consulting engagements, events, and perpetual software licenses. Non-subscription revenue at Engineering Solutions was primarily from retail transaction and consulting services.

Asset-linked fees
Asset-linked fees at Indices are primarily related to royalties payments based on the value of assets under management in our customers exchange-traded funds and mutual funds.

For asset-linked products and services, we provide licenses conveying continuous access to our index and benchmark-related intellectual property during a specified contract term. Revenue is recognized when the extent that our customers have used our licensed intellectual property can be quantified. Recognition of revenue for our asset-linked fee arrangements is subject to the recognition constraint for usage-based royalty payments because we cannot reasonably predict the value of the assets that will be invested in index funds structured using our intellectual property until it is either publicly available or when we are notified by our customers. Revenue derived from an asset-linked fee arrangement is measured and recognized when the certainty of the extent of its utilization of our index products by our customers is known.

Sales usage-based royalties

Sales usage-based royalty revenue at our Indices segment is primarily related to trading based fees from exchange-traded derivatives. Sales and usage-based royalty revenue at our Energy segment is primarily related to licensing of its proprietary market price data and price assessments to commodity exchanges.

For sales usage-based royalty products and services, we provide licenses conveying the right to continuous access to our intellectual property over the contract term, with revenue recognized when the extent of our license’s utilization can be quantified, or more specifically, when trading volumes are known and publicly available to us or when we are notified by our customers. Recognition of revenue of fees tied to trading volumes is subject to the recognition constraint for a usage-based
royalty promised by our customers in exchange for the license of our intellectual property, with revenue recognized when trading volumes are known.

Recurring variable revenue
Recurring variable revenue at Market Intelligence represents revenue from contracts for services that specify a fee based on, among other factors, the number of trades processed, assets under management, or the number of positions valued.

Arrangements with Multiple Performance Obligations
Our contracts with customers may include multiple performance obligations. Revenue relating to agreements that provide for more than one performance obligation is recognized based upon the relative fair value to the customer of each service component as each component is earned. The fair value of the service components are determined using an analysis that considers cash consideration that would be received for instances when the service components are sold separately. If the fair value to the customer for each service is not objectively determinable, we make our best estimate of the services’ stand-alone selling price and record revenue as it is earned over the service period.

Receivables
We record a receivable when a customer is billed or when revenue is recognized prior to billing a customer. For multi-year agreements, we generally invoice customers annually at the beginning of each annual period.

Contract Assets
Contract assets include unbilled amounts from when the Company transfers service to a customer before a customer pays consideration or before payment is due. As of December 31, 2025 and 2024, contract assets were $89 million and $69 million, respectively, and are included in accounts receivable in our consolidated balance sheets.

Unearned Revenue
We record unearned revenue when cash payments are received in advance of our performance. The increase in the unearned revenue balance for the year ended December 31, 2025 is primarily driven by cash payments received in advance of satisfying our performance obligations, offset by $3.8 billion of revenues recognized that were included in the unearned revenue balance at the beginning of the period.

Remaining Performance Obligations
Remaining performance obligations represent the transaction price of contracts for work that has not yet been performed. As of December 31, 2025, the aggregate amount of the transaction price allocated to remaining performance obligations was $5.9 billion. We expect to recognize revenue on approximately half and three-quarters of the remaining performance obligations over the next 12 and 24 months, respectively, with the remainder recognized thereafter.

We do not disclose the value of unfulfilled performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts where revenue is a usage-based royalty promised in exchange for a license of intellectual property.

Costs to Obtain a Contract
We recognize an asset for the incremental costs of obtaining a contract with a customer if we expect the benefit of those costs to be longer than one year. We have determined that the costs associated with certain sales commission programs are incremental to the costs to obtain contracts with customers and therefore meet the criteria to be capitalized. Total capitalized costs to obtain a contract were $349 million and $291 million as of December 31, 2025 and December 31, 2024, respectively, and are included in prepaid and other current assets and other non-current assets on our consolidated balance sheets. The capitalized asset will be amortized over a period consistent with the transfer to the customer of the goods or services to which the asset relates, calculated based on the customer term and the average life of the products and services underlying the contracts which has been determined to be approximately 2 to 5 years. The expense is recorded within selling and general expenses in the consolidated statements of income.

We expense sales commissions when incurred if the amortization period would have been one year or less. These costs are recorded within selling and general expenses.

Equity in Income on Unconsolidated Subsidiaries
On October 10, 2025, the Company and CME Group completed the sale of OSTTRA. See Note 2 — Acquisitions and Divestitures for further discussion.

The Company held an investment in a 50/50 joint venture arrangement with shared control with CME Group that combined each company’s post-trade services into a joint venture, OSTTRA. The joint venture provided trade processing and risk
mitigation operations and incorporated CME Group’s optimization businesses (Traiana, TriOptima, and Reset) and the Company’s MarkitSERV business. The combination was intended to increase operating efficiencies of both the company’s business to more effectively service clients with enhanced platforms and services for OTC markets across interest rate, FX, equity, and credit asset classes. Our share of earnings or losses are recognized in Equity in income on unconsolidated subsidiaries in our consolidated statements of income.

Other (Income) Expense, net
The components of other (income) expense, net for the years ended December 31 are as follows:
 
(in millions)202520242023
Other components of net periodic benefit cost $(22)$(24)$— 
Net (gain) loss from investments(14)(1)15 
Other (income) expense, net$(36)$(25)$15 
Assets and Liabilities Held for Sale and Discontinued Operations
Assets and Liabilities Held for Sale
We classify a disposal group to be sold as held for sale in the period in which all of the following criteria are met: management, having the authority to approve the action, commits to a plan to sell the disposal group; the disposal group is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such disposal group; an active program to locate a buyer and other actions required to complete the plan to sell the disposal group have been initiated; the sale of the disposal group is probable, and transfer of the disposal group is expected to qualify for recognition as a completed sale within one year, except if events or circumstances beyond our control extend the period of time required to sell the disposal group beyond one year; the disposal group is being actively marketed for sale at a price that is reasonable in relation to its current fair value; and actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn.

A disposal group that is classified as held for sale is initially measured at the lower of its carrying value or fair value less any costs to sell. Any loss resulting from this measurement is recognized in the period in which the held for sale criteria are met. Conversely, gains are not recognized on the sale of a disposal group until the date of sale.

The fair value of a disposal group less any costs to sell is assessed each reporting period it remains classified as held for sale and any subsequent changes are reported as an adjustment to the carrying value of the disposal group, as long as the new carrying value does not exceed the carrying value of the disposal group at the time it was initially classified as held for sale. Upon determining that a disposal group meets the criteria to be classified as held for sale, the Company reports the assets and liabilities of the disposal group as held for sale in the current period in our consolidated balance sheets.

Discontinued Operations
In determining whether a disposal of a component of an entity or a group of components of an entity is required to be presented as a discontinued operation, we make a determination whether the disposal represents a strategic shift that had, or will have, a major effect on our operations and financial results. A component of an entity comprises operations and cash flows that can be clearly distinguished both operationally and for financial reporting purposes. If we conclude that the disposal represents a strategic shift, then the results of operations of the group of assets being disposed of (as well as any gain or loss on the disposal transaction) are aggregated for separate presentation apart from our continuing operating results in the consolidated financial statements.

Principles of consolidation
The consolidated financial statements include the accounts of all subsidiaries and our share of earnings or losses of joint ventures and affiliated companies under the equity method of accounting. All significant intercompany accounts and transactions have been eliminated. The Company applies the guidelines set forth in Topic 810 of the ASC in assessing its interests in variable interest entities to decide whether to consolidate an entity. The Company has reviewed the potential variable interest entities and determined that there are no consolidation requirements under Topic 810 of the ASC.

Use of estimates
The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.
Cash and cash equivalents
Cash and cash equivalents include ordinary bank deposits and highly liquid investments with original maturities of three months or less that consist primarily of money market funds with unrestricted daily liquidity and fixed term time deposits. Such investments and bank deposits are stated at cost, which approximates market value, and were $1.7 billion as of December 31, 2025 and 2024. These investments are not subject to significant market risk.

Restricted cash
Cash that is subject to legal restrictions or is unavailable for general operating purposes is classified as restricted cash. We had no restricted cash included in our consolidated balance sheets as of December 31, 2025 and 2024.

Short-term investments
Short-term investments are securities with original maturities greater than 90 days that are available for use in our operations in the next twelve months. The short-term investments, primarily consisting of certificates of deposit and mutual funds, are recorded at cost, which approximates fair value, which is estimated based on the net asset value of these investments. Interest and dividends are recorded in income when earned.
Accounts receivable
Credit is extended to customers based upon an evaluation of the customer’s financial condition. Accounts receivable, which include billings consistent with terms of contractual arrangements, are recorded at net realizable value.

Allowance for doubtful accounts
The allowance for doubtful accounts reserve methodology is based on historical analysis, a review of outstanding balances and current conditions, and by incorporating data points that provide indicators of future economic conditions including forecasted industry default rates and industry index benchmarks. In determining these reserves, we consider, amongst other factors, the financial condition and risk profile of our customers, areas of specific or concentrated risk as well as applicable industry trends or market indicators.

Capitalized technology costs
We capitalize certain software development and website implementation costs. Capitalized costs only include incremental, direct costs of materials and services incurred to develop the software after the preliminary project stage is completed, funding has been committed and it is probable that the project will be completed and used to perform the function intended. Incremental costs are expenditures that are out-of-pocket to us and are not part of an allocation or existing expense base. Software development and website implementation costs are expensed as incurred during the preliminary project stage. Capitalized costs are amortized from the year the software is ready for its intended use over its estimated useful life, three to seven years, using the straight-line method. Periodically, we evaluate the amortization methods, remaining lives and recoverability of such costs. Capitalized software development and website implementation costs are included in other non-current assets and are presented net of accumulated amortization. Gross capitalized technology costs were $419 million and $338 million as of December 31, 2025 and 2024, respectively. Accumulated amortization of capitalized technology costs was $237 million and $204 million as of December 31, 2025 and 2024, respectively.

Fair Value
Certain assets and liabilities are required to be recorded at fair value and classified within a fair value hierarchy based on inputs used when measuring fair value. We have foreign exchange forward contracts, cross currency and interest rate swaps that are adjusted to fair value on a recurring basis.

Other financial instruments, including cash and cash equivalents and short-term investments, are recorded at cost, which approximates fair value because of the short-term maturity and highly liquid nature of these instruments. The fair value of our long-term debt borrowings were $11.3 billion and $10.0 billion as of December 31, 2025 and 2024, respectively, and was estimated based on quoted market prices.

Accounting for the impairment of long-lived assets (including other intangible assets)
We evaluate long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Upon such an occurrence, recoverability of assets to be held and used is measured by comparing the carrying amount of an asset to current forecasts of undiscounted future net cash flows expected to be generated by the asset. If the carrying amount of the asset exceeds its estimated future cash flows, an impairment charge is recognized equal to the amount by which the carrying amount of the asset exceeds the fair value of the asset. For long-lived assets held for sale, assets are written down to fair value, less cost to sell. Fair value is determined based on market evidence, discounted cash flows, appraised values or management’s estimates, depending upon the nature of the assets.
Leases
We determine whether an arrangement meets the criteria for an operating lease or a finance lease at the inception of the arrangement. We have operating leases for office space and equipment. Our leases have remaining lease terms of 1 year to 15 years, some of which include options to extend the leases for up to 12 years, and some of which include options to terminate the leases early. We consider these options in determining the lease term used to establish our right-of use (ROU) assets and associated lease liabilities. We sublease certain real estate leases to third parties which mainly consist of operating leases for space within our offices.

Leases with an initial term of 12 months or less are not recorded on the balance sheet; we recognize lease expenses for these leases on a straight line-basis over the lease term in operating-related expenses and selling and general expenses.

Operating lease ROU assets and operating lease liabilities are recognized based on the present value of future minimum lease payments over the lease term at commencement date. Our future minimum based payments used to determine our lease liabilities include minimum based rent payments and escalations. As most of our leases do not provide an implicit rate, we use our estimated incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments.

Goodwill and other indefinite-lived intangible assets
Goodwill represents the excess of purchase price and related costs over the value assigned to the net tangible and identifiable intangible assets of businesses acquired. Goodwill and other intangible assets with indefinite lives are not amortized, but instead are tested for impairment annually during the fourth quarter each year, or more frequently if events or changes in circumstances indicate that the asset might be impaired. We have five reporting units with goodwill that are evaluated for impairment.

We initially perform a qualitative analysis evaluating whether any events and circumstances occurred or exist that provide evidence that it is more likely than not that the fair value of any of our reporting units is less than its carrying amount. If, based on our evaluation we do not believe that it is more likely than not that the fair value of any of our reporting units is less than its carrying amount, no quantitative impairment test is performed. Conversely, if the results of our qualitative assessment determine that it is more likely than not that the fair value of any of our reporting units is less than their respective carrying amounts we perform a quantitative impairment test.

When conducting our impairment test to evaluate the recoverability of goodwill at the reporting unit level, the estimated fair value of the reporting unit is compared to its carrying value including goodwill. Fair value of the reporting units are estimated using the income approach, which incorporates the use of the discounted free cash flow (“DCF”) analyses and are corroborated using the market approach, which incorporates the use of revenue and earnings multiples based on market data. The DCF analyses are based on the current operating budgets and estimated long-term growth projections for each reporting unit. Future cash flows are discounted based on a market comparable weighted average cost of capital rate for each reporting unit, adjusted for market and other risks where appropriate. In addition, we analyze any difference between the sum of the fair values of the reporting units and our total market capitalization for reasonableness, taking into account certain factors including control premiums. If the fair value of the reporting unit is less than the carrying value, the difference is recognized as an impairment charge.

We evaluate the recoverability of indefinite-lived intangible assets by first performing a qualitative analysis evaluating whether any events and circumstances occurred that provide evidence that it is more likely than not that the indefinite-lived asset is impaired. If, based on our evaluation of the events and circumstances that occurred during the year we do not believe that it is more likely than not that the indefinite-lived asset is impaired, no quantitative impairment test is performed. Conversely, if the results of our qualitative assessment determine that it is more likely than not that the indefinite-lived asset is impaired, a quantitative impairment test is performed. If necessary, an impairment analysis is performed using the income approach to estimate the fair value of the indefinite-lived intangible asset. If the intangible asset carrying value exceeds its fair value, an impairment charge is recognized in an amount equal to that excess.

Significant judgments inherent in these analyses include estimating the amount and timing of future cash flows and the selection of appropriate discount rates, royalty rates and long-term growth rate assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value for each reporting unit and indefinite-lived intangible asset and could result in an impairment charge, which could be material to our financial position and results of operations.

We performed our impairment assessment of goodwill and indefinite-lived intangible assets and concluded that no impairment existed for the years ended December 31, 2025, 2024 and 2023.
Equity Investments in Unconsolidated Subsidiaries
Equity investments for which we exercise significant influence, but do not have control over the investee, are accounted for using the equity method of accounting. Unrealized gains and losses are included in other (income) expense, net. Equity investments for which we do not have the ability to exercise significant influence are primarily accounted for under the measurement alternative. Under the measurement alternative, the carrying value is measured at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for identical or similar investments of the same issuer. Adjustments are determined primarily based on a market approach as of the transaction date and are recorded in other (income) expense, net. Our equity investments are included in Equity investments in unconsolidated subsidiaries in our consolidated balance sheets. Our share of earnings or losses are recognized in other (income) expense, net in our consolidated statements of income. We periodically evaluate all our equity investments for impairment.

The OSTTRA joint venture was accounted for using the equity method of accounting, and our share of earnings or losses are recognized in Equity in income on unconsolidated subsidiaries in our consolidated statements of income.

Foreign currency translation
We have operations in many foreign countries. For most international operations, the local currency is the functional currency. For international operations that are determined to be extensions of the parent company, the United States (“U.S.”) dollar is the functional currency. For local currency operations, assets and liabilities are translated into U.S. dollars using end of period exchange rates, and revenue and expenses are translated into U.S. dollars using weighted-average exchange rates. Foreign currency translation adjustments are accumulated in a separate component of equity.

Depreciation
The costs of property and equipment are depreciated using the straight-line method based upon the following estimated useful lives: buildings and improvements from 15 to 40 years and equipment and furniture from 2 to 10 years. The costs of leasehold improvements are amortized over the lesser of the useful lives or the terms of the respective leases.

Advertising expense
The cost of advertising is expensed as incurred. We incurred $252 million, $229 million and $209 million in advertising costs for the years ended December 31, 2025, 2024 and 2023, respectively.

Stock-based compensation
Stock-based compensation expense is measured at the grant date based on the fair value of the award and is recognized over the requisite service period, which typically is the vesting period. Stock-based compensation is classified as both operating-related expense and selling and general expense in the consolidated statements of income.

Income taxes
Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to be applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. We recognize liabilities for uncertain tax positions taken or expected to be taken in income tax returns. Accrued interest and penalties related to unrecognized tax benefits are recognized in interest expense and operating expense, respectively.

Judgment is required in determining our provision for income taxes, deferred tax assets and liabilities and unrecognized tax benefits. In determining the need for a valuation allowance, the historical and projected financial performance of the operation that is recording a net deferred tax asset is considered along with any other pertinent information.

We file income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions, and we are routinely under audit by many different tax authorities. We believe that our accrual for tax liabilities is adequate for all open audit years based on an assessment of many factors including past experience and interpretations of tax law. This assessment relies on estimates and assumptions and may involve a series of complex judgments about future events. It is possible that tax examinations will be settled prior to December 31, 2026. If any of these tax audit settlements do occur within that period we would make any necessary adjustments to the accrual for unrecognized tax benefits.

A portion of the undistributed earnings of our foreign subsidiaries is indefinitely reinvested in our foreign operations. Accordingly, we have not recorded deferred income taxes related to those earnings. Quantification of the deferred tax liability, if any, associated with indefinitely reinvested earnings is not practicable.
Redeemable Noncontrolling Interest
The agreement with the minority partners of our S&P Dow Jones Indices LLC joint venture contains redemption features whereby interests held by our minority partners are redeemable either (i) at the option of the holder or (ii) upon the occurrence of an event that is not solely within our control. Since redemption of the noncontrolling interest is outside of our control, this interest is presented on our consolidated balance sheets under the caption “Redeemable noncontrolling interest.” If the interest were to be redeemed, we would generally be required to purchase the interest at fair value on the date of redemption. We adjust the redeemable noncontrolling interest each reporting period to its estimated redemption value, but never less than its initial fair value, using both income and market valuation approaches. Our income and market valuation approaches incorporate Level 3 measures for instances when observable inputs are not available. The more significant judgmental assumptions used to estimate the value of the S&P Dow Jones Indices LLC joint venture include an estimated discount rate, a range of assumptions that form the basis of the expected future net cash flows (e.g., the revenue growth rates and operating margins), and a company specific beta. The significant judgmental assumptions used that incorporate market data, including the relative weighting of market observable information and the comparability of that information in our valuation models, are forward-looking and could be affected by future economic and market conditions. Any adjustments to the redemption value will impact retained income. See Note 9 – Equity for further detail.

Contingencies
We accrue for loss contingencies when both (a) information available prior to issuance of the consolidated financial statements indicates that it is probable that a liability had been incurred at the date of the financial statements and (b) the amount of loss can reasonably be estimated. We continually assess the likelihood of any adverse judgments or outcomes to our contingencies, as well as potential amounts or ranges of probable losses, and recognize a liability, if any, for these contingencies based on an analysis of each matter with the assistance of outside legal counsel and, if applicable, other experts. Because many of these matters are resolved over long periods of time, our estimate of liabilities may change due to new developments, changes in assumptions or changes in our strategy related to the matter. When we accrue for loss contingencies and the reasonable estimate of the loss is within a range, we record our best estimate within the range. We disclose an estimated possible loss or a range of loss when it is at least reasonably possible that a loss may be incurred.

Recently Issued or Adopted Accounting Standards
In November of 2025, the Financial Accounting Standards Board (“FASB”) issued accounting guidance to more closely align hedge accounting with the economics of an entity's risk management activities. This guidance is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods, and early adoption is permitted. We do not expect this guidance to have a significant impact on our consolidated financial statements.

In September of 2025, the FASB issued accounting guidance that clarifies the guidance on which contracts are subject to derivative accounting and guidance on accounting for share based payments on contracts with customers. This guidance is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods, and early adoption is permitted. We do not expect this guidance to have a significant impact on our consolidated financial statements.

In September of 2025, the FASB issued accounting guidance which removes references to prescriptive software development stages and includes an updated framework for capitalizing internal software costs. This guidance is effective for annual reporting periods beginning after December 15, 2027, and interim reporting periods within those annual reporting periods, and early adoption is permitted. We do not expect this guidance to have a significant impact on our consolidated financial statements.

In July of 2025, the FASB issued accounting guidance that provides an optional practical expedient for estimating future credit losses based on current conditions as of the balance sheet date and assuming those conditions do not change over the remaining life of the accounts receivable. This guidance is effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods, and early adoption is permitted. We do not expect this guidance to have a significant impact on our consolidated financial statements.
In May of 2025, the FASB issued accounting guidance to improve the requirements for identifying the accounting acquirer in ASC 805, Business Combinations. The amendments in this update revise current guidance for determining the accounting acquirer for a transaction effected primarily by exchanging equity interests in which the legal acquiree is a VIE that meets the definition of a business. This guidance is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods, and early adoption is permitted as of the beginning of an interim or annual reporting period. This guidance is required to be applied prospectively to any acquisition transaction that occurs after the initial application date. We do not expect this guidance to have a significant impact on our consolidated financial statements.

In November of 2024, the FASB issued accounting guidance which requires that an entity disclose, in the notes to financial statements, additional information about specific expense categories. The amendments in this update are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. We are currently evaluating the impact of this guidance on the Company’s disclosures.

In December of 2023, the FASB issued Accounting Standards Update No. 2023-09, Improvements to Income Tax Disclosures (“ASU 2023-09”). ASU 2023-09 amends ASC 740, Income Taxes to expand income tax disclosures and requires that the Company disclose (i) the income tax rate reconciliation using both percentages and reporting currency amounts; (ii) specific categories within the income tax rate reconciliation; (iii) additional information for reconciling items that meet a quantitative threshold; (iv) the composition of state and local income taxes by jurisdiction; and (v) the amount of income taxes paid disaggregated by jurisdiction. The Company adopted ASU 2023-09 for the year ended December 31, 2025 on a prospective basis. See Note 4 – Taxes on Income for additional information.

Reclassification
Certain prior year amounts have been reclassified for comparability purposes.
v3.25.4
Acquisitions and Divestitures
12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Acquisitions and Divestitures Acquisitions and Divestitures
Acquisitions

2025

Acquisitions completed during the year ended December 31, 2025 included:

On November 25, 2025, we completed the acquisition of With Intelligence from Motive Partners for $1.8 billion. The acquisition is part of our Market Intelligence segment. Combining With Intelligence's proprietary data, benchmarks and workflow solutions with S&P Global’s trusted expertise and brand in private markets intelligence and analytics, the company creates one of the most comprehensive data offerings for alternatives and private markets participants. The acquisition of With Intelligence is not material to our consolidated financial statements.

On November 10, 2025, we completed the acquisition of the Automatic Identification System (AIS) data services business of ORBCOMM Inc. The AIS business is a leading provider of satellite data services used to track and monitor vessels, enhancing maritime visibility and delivering critical insights that support business intelligence and decision-making for government and commercial clients worldwide. This acquisition is part of our Market Intelligence segment. The acquisition of AIS is not material to our consolidated financial statements.

On November 7, 2025, Crisil, included within our Ratings segment, completed the acquisition of McKinsey PriceMetrix Co., a leading provider of performance benchmarking and data-driven insights for the wealth management industry. This acquisition expands Crisil’s benchmarking offerings across the Wealth Management value chain. The acquisition of McKinsey PriceMetrix Co. is not material to our consolidated financial statements.

On October 1, 2025, we completed the acquisition of ARC Research, a subsidiary of ARC Group, the leading independent provider of investment performance data, benchmarking capabilities and insights in the private wealth market. The acquisition is part of our Indices segment and expands our capabilities to deliver innovative, high-quality benchmarks and data solutions tailored to the evolving needs of wealth managers, private banks, and financial advisers. The acquisition of ARC Research is not material to our consolidated financial statements.

On June 6, 2025, we completed the acquisition of TeraHelix, a privately held financial technology firm. TeraHelix helps solve complex, enterprise-scale data challenges by providing frameworks that structure data models for smooth interoperability across platforms, systems and storage architectures. This acquisition is part of our Market Intelligence segment and strengthens our customer-centric approach to data, technology, and AI by meaningfully enhancing the
ability to link datasets across classes and platforms. The acquisition of TeraHelix is not material to our consolidated financial statements.

None of our acquisitions completed during 2025 were material individually or in the aggregate, including the pro forma impact on earnings. For acquisitions during 2025 that were accounted for using the purchase method, the excess of the purchase price over the fair value of the net assets acquired is allocated to goodwill and other intangibles. The goodwill recognized on our acquisitions is largely attributable to anticipated operational synergies and growth opportunities as a result of the acquisition. The intangible assets, excluding goodwill and indefinite-lived intangibles, are being amortized over their anticipated useful lives of 5 to 20 years.

2024

Acquisitions completed during the year ended December 31, 2024 included:

On December 31, 2024 we completed the acquisition of ProntoNLP, a leading provider of generative artificial intelligence tooling, allowing users to derive differentiated insights from unstructured and structured data. The acquisition is part of our Market Intelligence segment and its intellectual property is expected to power broader enterprise-wide applications. ProntoNLP’s proprietary models and LLM-based signal tools will bolster S&P Global’s textual data analytics capabilities. The acquisition of ProntoNLP is not material to our consolidated financial statements.

On May 1, 2024, we completed the acquisition of Visible Alpha, the financial technology provider of deep industry and segment consensus data creating a premium offering of fundamental investment research capabilities on Market Intelligence’s Capital IQ Pro platform. The acquisition is part of our Market Intelligence segment and further enhances the depth and breadth of the overall Visible Alpha and S&P Capital IQ Pro offering. The acquisition of Visible Alpha is not material to our consolidated financial statements.

On May 14, 2024, we completed the acquisition of World Hydrogen Leaders, a globally-recognized portfolio of hydrogen-related conferences and events, digital training and market intelligence. The acquisition is part of our Energy segment and complements Energy's global conference business and provides customers with full coverage of the hydrogen and derivative value chain alongside Energy Transition and Sustainability solutions, including hydrogen price assessments, emission factors and market research. The acquisition of World Hydrogen Leaders is not material to our consolidated financial statements.

None of our acquisitions completed during 2024 were material individually or in the aggregate, including the pro forma impact on earnings. For acquisitions during 2024 that were accounted for using the purchase method, the excess of the purchase price over the fair value of the net assets acquired is allocated to goodwill and other intangibles. The goodwill recognized on our acquisitions is largely attributable to anticipated operational synergies and growth opportunities as a result of the acquisition. The intangible assets, excluding goodwill and indefinite-lived intangibles, are being amortized over their anticipated useful lives of 7 years.

2023

Acquisitions completed during the year ended December 31, 2023 included:

On February 16, 2023, we completed the acquisition of Market Scan Information Systems, Inc. (“Market Scan”), a leading provider of automotive pricing and incentive intelligence, including Automotive Payments as a ServiceTM and its powerful payment calculation engine. The addition of Market Scan to Mobility enabled the integration of detailed transaction intelligence in areas that are complementary to existing services for dealers, OEMs, lenders, and other market participants. The acquisition of Market Scan is not material to our consolidated financial statements.

On January 3, 2023, we completed the acquisition of ChartIQ, a premier charting provider for the financial services industry. ChartIQ is a professional grade charting solution that allows users to visualize data with a fully interactive web-based library that works seamlessly across web, mobile and desktop. It provides advanced capabilities including trade visualization, options analytics, technical analysis and more. Additionally, ChartIQ allows clients to visualize vendor-supplied data combined with their own proprietary content, alternative datasets or analytics. The acquisition is part of our Market Intelligence segment and further enhances our S&P Capital IQ Pro platform and other workflow solutions to provide the industry with leading visualization capabilities. The acquisition of ChartIQ is not material to our consolidated financial statements.
On January 4, 2023, we completed the acquisition of TruSight Solutions LLC (“TruSight”) a provider of third-party vendor risk assessments. The acquisition was integrated into our Market Intelligence segment and further expanded the breadth and depth of S&P Global’s third party vendor risk management solutions by offering high-quality validated assessment data to clients designed to reduce further the vendor due diligence burden on service providers to the financial services industry. The acquisition of TruSight is not material to our consolidated financial statements.

None of our acquisitions completed during 2023 were material individually or in the aggregate, including the pro forma impact on earnings. For acquisitions during 2023 that were accounted for using the purchase method, the excess of the purchase price over the fair value of the net assets acquired is allocated to goodwill and other intangibles. The goodwill recognized on our acquisitions is largely attributable to anticipated operational synergies and growth opportunities as a result of the acquisition. The intangible assets, excluding goodwill and indefinite-lived intangibles, are being amortized over their anticipated useful lives of 5 to 7 years.

Non-cash investing activities
Liabilities assumed in conjunction with our acquisitions are as follows:
(in millions)Year ended December 31,
 202520242023
Fair value of assets acquired$2,321 $549 399 
Cash paid, net (2,023)(305)(296)
Liabilities assumed$298 $244 $103 

Divestitures

On January 12, 2026, we completed the sale of the Enterprise Data Management and thinkFolio businesses within our Market Intelligence segment to Symphony Technology Group (“STG”), a private equity firm focused on building and scaling market-leading software, data and analytics companies. The transaction is not expected to have a material impact to our consolidated financials statements.

2025

During the year ended December 31, 2025, we recorded a pre-tax gain of $273 million related to the following dispositions:

On October 10, 2025, the Company and CME Group completed the sale of OSTTRA to Kohlberg Kravis Roberts & Co. (“KKR”), a leading global investment firm. The terms of the deal for OSTTRA equaled total enterprise value at $3.1 billion, subject to customary purchase price adjustments, which will be divided evenly between the Company and CME Group pursuant to the 50/50 joint venture. We received proceeds from the sale of $1.5 billion in cash ($1.4 billion after-tax), subject to purchase price adjustments. During the year ended December 31, 2025, we recorded a pre-tax gain of $270 million ($187 million after-tax) for the Company, including the impact of accumulated other comprehensive income related to our investment.

In May of 2025, we recorded a pre-tax gain of $3 million ($2 million after-tax) in (Gain) loss on dispositions, net in the consolidated statements of income related to the sale of the Fincentric in August of 2024 in our Market Intelligence segment.


2024

During the year ended December 31, 2024 we completed the following dispositions that resulted in a pre-tax gain of $59 million which was included in (Gain) loss on dispositions, net in the consolidated statement of income:

On November 1, 2024, we completed the sale of the PrimeOne business, our outsourced technology platform servicing the global prime finance business. The PrimeOne business was part of our Market Intelligence segment. During the year ended December 31, 2024, we recorded a pre-tax gain of $38 million ($27 million after-tax) in (Gain) loss on dispositions, net in the consolidated statement of income related to the sale of the PrimeOne business in our Market Intelligence segment.
On August 15, 2024, we completed the sale of Fincentric, formerly known as Markit Digital. This sale followed our announced intent to explore strategic opportunities for Fincentric in February of 2024. Fincentric was S&P Global’s premier digital solutions provider focused on developing mobile applications and websites for retail brokerages and other financial institutions. Fincentric specializes in designing cutting-edge financial data visualizations, interfaces and investor experiences. Fincentric was acquired by S&P Global through the merger with IHS Markit and was part of our Market Intelligence segment. During the year ended December 31, 2024, we recorded a pre-tax gain of $21 million ($12 million after-tax) in (Gain) loss on dispositions, net in the consolidated statement of income related to the sale of Fincentric in our Market Intelligence segment.

2023

During the year ended December 31, 2023, we completed the following disposition and received the following contingent payment that resulted in a pre-tax loss of $70 million, which was included in (Gain) loss on dispositions, net in the consolidated statement of income:

On May 2, 2023, we completed the sale of Engineering Solutions to Allium Buyer LLC, a Delaware limited liability company controlled by funds affiliated with Kohlberg Kravis Roberts & Co. L.P. (“KKR”). We received the full proceeds from the sale of $975 million in cash, subject to purchase price adjustments, which resulted in approximately $750 million in after-tax proceeds. During the year ended December 31, 2023, we recorded a pre-tax loss of $120 million in (Gain) loss on dispositions, net and disposition-related costs of $16 million in selling and general expenses in the consolidated statement of income ($182 million after-tax, net of a release of a deferred tax liability of $157 million) related to the sale of Engineering Solutions. The transaction followed our announced intent in November of 2022 to divest the business. Engineering Solutions became part of the Company following our merger with IHS Markit.

In the first quarter of 2023, we received a contingent payment following the sale of Leveraged Commentary and Data (“LCD”) along with a related family of leveraged loan indices in June of 2022. The contingent payment was payable six months following the closing upon the achievement of certain conditions related to the transition of LCD customer relationships. During the year ended December 31, 2023, the contingent payment resulted in a pre-tax gain of $46 million ($34 million after-tax) related to the sale of LCD in our Market Intelligence segment and $4 million ($3 million after-tax) in (Gain) loss on dispositions, net related to the sale of a family of leveraged loan indices in our Indices segment.

Assets and Liabilities Held for Sale
The components of assets and liabilities held for sale in the consolidated balance sheet consist of the following:
(in millions)December 31,December 31,
2025 1
2024
Accounts receivable, net $34 $— 
Property and equipment, net— 
Goodwill141 — 
Other non-current assets13 — 
Assets held for sale$196 $— 
Accounts payable$$— 
Unearned revenue34 — 
Liabilities held for sale$43 $— 
1 Assets and liabilities held for sale as of December 31, 2025 relate to the divestitures of the Enterprise Data Management and thinkFolio businesses within our Market Intelligence segment. Additionally, assets held for sale include fixed assets related to our intent to sell our facility in Centennial, Colorado.
The operating profit of our businesses that were held for sale or disposed of for the years ending December 31, 2025, 2024 and 2023 is as follows:
(in millions)Year ended December 31,
202520242023
Operating profit 1
$64 $71 $101 
1 The operating profit presented includes the revenue and recurring direct expenses associated with businesses held for sale or disposed of. The year ended December 21, 2025 excludes a pre-tax gain related to the sale of OSTTRA of $270 million. The year ended December 31, 2024 excludes a pre-tax gain related to the sale of the PrimeOne business of $38 million and a pre-tax gain related to the sale of Fincentric of $21 million. The year ended December 31, 2023 excludes a pre-tax loss related to the sale of Engineering Solutions of $120 million.
v3.25.4
Goodwill and Other Intangible Assets
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Other Intangible Assets Goodwill and Other Intangible Assets
Goodwill
Goodwill represents the excess of purchase price and related costs over the value assigned to the net tangible and identifiable intangible assets of businesses acquired.
The change in the carrying amount of goodwill by segment is shown below:
(in millions)Market IntelligenceRatingsEnergyMobilityIndicesCorporateTotal
Balance as of December 31, 2023
$18,183 $274 $5,538 $8,863 $1,417 $575 $34,850 
Acquisitions229 — 16 — — — 245 
Dispositions(80)— — — — — (80)
Other 1
(26)(15)(4)(5)(48)— (98)
Balance as of December 31, 2024
18,306 259 5,550 8,858 1,369 575 34,917 
Acquisitions1,487 24 — — 36 1,552 
  Reclassifications 2
(141)(115)— — — 115 (141)
Other 1
10 (4)13 — 100 28 147 
Balance as of December 31, 2025
$19,662 $164 $5,563 $8,858 $1,505 $723 $36,475 
1Primarily relates to the impact of foreign exchange and valuation adjustments for prior period acquisitions.
2Relates to Enterprise Data Management, which is classified as assets held for sale in our consolidated balance sheet as of December 31, 2025.
Goodwill additions and dispositions in the table above relate to transactions discussed in Note 2 - Acquisitions and Divestitures.

Other Intangible Assets
Other intangible assets include both indefinite-lived assets not subject to amortization and definite-lived assets subject to amortization. We have indefinite-lived assets with a carrying value of $846 million as of December 31, 2025 and 2024.
2025 and 2024 both include $380 million and $90 million for Dow Jones Indices intellectual property and the Dow Jones tradename, respectively, that we recorded as part of the transaction to form S&P Dow Jones Indices LLC in 2012.
2025 and 2024 both include $185 million within our Market Intelligence segment for the SNL tradename.
2025 and 2024 both include $132 million within our Indices segment for the balance of the IP rights in a family of indices derived from the S&P 500, solidifying Indices IP in and to the S&P 500 index family.
2025 and 2024 both include $59 million within our Indices segment for the Goldman Sachs Commodity Index intellectual property and the Broad Market Indices intellectual property.
The following table summarizes our definite-lived intangible assets:
(in millions) 
CostDatabases and softwareContentCustomer relationshipsTradenamesOther intangiblesTotal
Balance as of December 31, 2023
$3,942 $139 $13,490 $1,528 $325 $19,424 
   Acquisitions— — — — 268 268 
 Reclassifications(15)— — — — (15)
     Other 1
— — (25)(7)(7)(39)
Balance as of December 31, 2024
3,927 139 13,465 1,521 586 19,638 
   Acquisitions349 — 301 — 78 728 
Reclassifications11 — — — (11)— 
     Other 1
— 51 13 74 
Balance as of December 31, 2025
$4,288 $139 $13,817 $1,534 $662 $20,440 
Accumulated amortization
Balance as of December 31, 2023
$1,116 $139 $1,198 $256 $163 $2,872 
Current year amortization350 — 542 111 74 1,077 
     Reclassifications (13)— — — — (13)
     Other 1
— — (3)(1)(4)(8)
Balance as of December 31, 2024
1,453 139 1,737 366 233 3,928 
Current year amortization341 — 542 111 75 1,069 
     Reclassifications— — — (2)— 
     Other 1
— 18 
Balance as of December 31, 2025
$1,797 $139 $2,287 $480 $312 $5,015 
Net definite-lived intangibles:
December 31, 2024$2,474 $— $11,728 $1,155 $353 $15,710 
December 31, 2025$2,491 $— $11,530 $1,054 $350 $15,425 
1Primarily relates to the impact of foreign exchange and valuation adjustments for prior period acquisitions.
Definite-lived intangible assets are being amortized on a straight-line basis over periods of up to 25 years. The weighted-average life of the intangible assets as of December 31, 2025 is approximately 21 years.

Amortization expense was $1,069 million, $1,077 million and $1,042 million for the years ended December 31, 2025, 2024 and 2023, respectively. Expected amortization expense for intangible assets over the next five years for the years ended December 31, assuming no further acquisitions or dispositions, is as follows:
(in millions)20262027202820292030
Amortization expense$1,110 $1,094 $1,076 $1,050 $1,024 
v3.25.4
Taxes on Income
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Taxes on Income Taxes on Income
Income before taxes on income resulting from domestic and foreign operations is as follows:
(in millions)Year Ended December 31,
 202520242023
Domestic operations$3,356 $3,436 $1,899 
Foreign operations2,871 1,872 1,772 
Total income before taxes$6,227 $5,308 $3,671 
The provision for taxes on income consists of the following:
(in millions)Year Ended December 31,
 202520242023
Federal:
Current$909 $740 $559 
Deferred(110)(131)(177)
Total federal799 609 382 
Foreign:
Current448 472 370 
Deferred(52)(161)(150)
Total foreign396 311 220 
State and local:
Current292 252 216 
Deferred(80)(31)(40)
Total state and local212 221 176 
Total provision for taxes $1,407 $1,141 $778 
The Company has elected to prospectively adopt the guidance in ASU No. 2023-09. Refer to Note 1 – Accounting Policies for additional information.
A reconciliation of the U.S. federal statutory income tax amount and rate to our effective income tax amount and rate for financial reporting purposes for the year ended December 31, 2025 is as follows:

(in millions)Year Ended December 31,
 2025
Amount Percent
U.S. Federal Statutory Income Tax Rate$1,308 21.0 %
State & local income taxes, net of federal income tax 1
129 2.1 
Foreign tax effects
United Kingdom(66)(1.1)
Malta
Statutory tax rate differential113 1.8 
Nontaxable income(269)(4.3)
Other foreign jurisdictions48 0.8 
Effects of cross-border tax laws
Subpart F income190 3.0 
Foreign derived intangible income(68)(1.1)
Other86 1.3 
Tax credits(24)(0.4)
Changes in valuation allowances0.1 
Nontaxable or nondeductible items23 0.4 
Changes in unrecognized tax benefits(7)(0.1)
Other adjustments
S&P Dow Jones Indices LLC joint venture(65)(1.0)
Other0.1 
Effective income tax rate $1,407 22.6 %
1 State and local taxes in New York, California and Virginia make up the majority of the tax effect in this category.

We have elected to recognize the tax on Global Intangible Low Taxed Income (“GILTI”) as a period expense in the year the tax is incurred.

A reconciliation of the U.S. federal statutory income tax rate to our effective income tax rate for financial reporting purposes for the year ended December 31, 2024 and 2023, in accordance with the guidance prior to the adoption of ASU 2023-09, is as follows:

(in millions)Year Ended December 31,
 20242023
U.S. federal statutory income tax rate21.0 %21.0 %
State and local income taxes3.5 3.5 
Foreign operations(4.7)(5.1)
Stock-based compensation(0.3)(0.4)
S&P Dow Jones Indices LLC joint venture(1.1)(1.5)
Tax credits and incentives(0.8)(2.5)
Divestitures0.1 1.8 
Other, net3.8 4.4 
Effective income tax rate 21.5 %21.2 %
We made net income tax payments totaling $1,502 million in 2025, $1,159 million in 2024, and $1,279 million in 2023.
Net income tax payments for the year ended December 31, 2025 consisted of the following:

(in millions)Year ended December 31,
 2025
Federal$722 
State187 
Foreign
United Kingdom170 
Germany105 
Other318 
Total$1,502 
Significant components of the Company’s deferred tax assets and liabilities consisted of the following:

(in millions)December 31,
20252024
Deferred tax assets:
Accrued expenses$128 $114 
Losses and other carryforwards636 695 
Research & Development Expenditures420 350 
Other434 423 
Total deferred tax assets1,618 1,582 
Deferred tax liabilities:
Goodwill and intangible assets(4,321)(4,348)
Other(186)(245)
Total deferred tax liabilities(4,507)(4,593)
Net deferred income tax asset before valuation allowance(2,889)(3,011)
Valuation allowance(302)(313)
Net deferred income tax liability$(3,191)$(3,324)
Reported as:
Non-current deferred tax assets$71 $73 
Non-current deferred tax liabilities(3,262)(3,397)
Net deferred income tax liability$(3,191)$(3,324)
We record valuation allowances against deferred income tax assets when we determine that it is more likely than not that such deferred income tax assets will not be realized based upon all the available evidence. The valuation allowance is primarily related to operating losses and other carryforwards.
A portion of the undistributed earnings of our foreign subsidiaries is indefinitely reinvested in our foreign operations. Accordingly, we have not recorded deferred income taxes related to those earnings. Quantification of the deferred tax liability, if any, associated with indefinitely reinvested earnings is not practicable.
As of December 31, 2025, we had net operating loss and carryforwards of $1,309 million, of which a significant portion has an unlimited carryover period under current law.
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
(in millions)Year ended December 31,
 202520242023
Balance at beginning of year$325 $230 $223 
Additions based on tax positions related to the current year41 76 21 
Additions for tax positions of prior years24 48 10 
Reduction for tax positions of prior years(13)— — 
Reduction for settlements— (11)(11)
Expiration of applicable statutes of limitations(55)(18)(13)
Balance at end of year$322 $325 $230 

The aggregated amount of federal, state and local, and foreign unrecognized tax benefits as of December 31, 2025, 2024 and 2023 was $322 million, $325 million and $230 million, respectively, exclusive of interest and penalties. During the year ended December 31, 2025, the change in unrecognized tax benefits resulted in a net increase of tax expense of $3 million.

We recognize accrued interest and penalties related to unrecognized tax benefits in interest expense and operating-related expense, respectively. During the years ended December 31, 2025, 2024, and 2023, the Company recognized approximately $14 million, $15 million, and $12 million in interest and penalties. In addition to the unrecognized tax benefits, we had accrued interest and penalties associated with unrecognized tax benefits of $79 million, $65 million and $50 million as of December 31, 2025, 2024 and 2023, respectively.

The U.S. federal income tax audits for 2018 through 2024 are in process. During 2025, we completed state and foreign tax audits and, with few exceptions, we are no longer subject to federal, state, or foreign income tax examinations by tax authorities for the years before 2016. The impact to tax expense in 2025, 2024 and 2023 was not material.

We file income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions, and we are routinely under audit by many different tax authorities. We believe that our accrual for tax liabilities is adequate for all open audit years based on an assessment of many factors including past experience and interpretations of tax law. This assessment relies on estimates and assumptions and may involve a series of complex judgments about future events. It is possible that tax examinations will be settled prior to December 31, 2026. If any of these tax audit settlements do occur within that period, we would make any necessary adjustments to the accrual for unrecognized tax benefits.

The Organization for Economic Co-operation and Development (“OECD”) introduced an international tax framework under Pillar Two which includes a global minimum tax of 15%, which is implemented through local legislation in participating jurisdictions. The effects of Pillar Two taxes enacted in jurisdictions in which we operate have been reflected in our results and did not have a material impact on our consolidated financial statements.

On January 5, 2026, the OECD issued administrative guidance outlining a framework under which U.S.-parented groups may be excluded from the application of the OECD’s global minimum tax rules. Each member jurisdiction will need to adopt this guidance into local law, and the timing and manner of adoption may vary. We are continuing to monitor developments related to this guidance and will evaluate the impact on our financial statements as additional information becomes available.
v3.25.4
Debt
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Debt Debt
A summary of short-term and long-term debt outstanding is as follows:
(in millions)December 31,
 20252024
4.75% Senior Notes, due 2025 1
— 
4.0% Senior Notes, due 2026 2
2.95% Senior Notes, due 2027 3
499 498 
2.45% Senior Notes, due 2027 4
1,246 1,243 
4.75% Senior Notes, due 2028 5
784 797 
4.25% Senior Notes, due 2029 6
991 1,004 
2.5% Senior Notes, due 2029 7
498 497 
2.70% Sustainability-Linked Senior Notes, due 2029 8
1,241 1,238 
1.25% Senior Notes, due 2030 9
596 595 
4.25% Senior Notes, due 2031 10
595 — 
2.90% Senior Notes, due 2032 11
1,480 1,477 
5.25% Senior Notes due 2033 12
744 744 
4.80% Senior Notes, due 2035 13
396 — 
6.55% Senior Notes, due 2037 14
291 291 
4.5% Senior Notes, due 2048 15
273 273 
3.25% Senior Notes, due 2049 16
591 590 
3.70% Senior Notes, due 2052 17
976 975 
2.3% Senior Notes, due 2060 18
683 683 
3.9% Senior Notes, due 2062 19
486 486 
Commercial paper715 — 
Total debt13,088 11,398 
Less: short-term debt including current maturities718 
Long-term debt$12,370 $11,394 

1We made a $4 million repayment of our 4.75% senior notes in the first quarter of 2025.
2Interest payments are due semiannually on March 1 and September 1.
3Interest payments are due semiannually on January 22 and July 22, and as of December 31, 2025, the unamortized debt discount and issuance costs total $1 million.
4Interest payments are due semiannually on March 1 and September 1, and as of December 31, 2025, the unamortized debt discount and issuance costs total $4 million.
5Interest payments are due semiannually on February 1 and August 1.
6Interest payments are due semiannually on May 1 and November 1.
7Interest payments are due semiannually on June 1 and December 1, and as of December 31, 2025, the unamortized debt discount and issuance costs total $2 million.
8Interest payments are due semiannually on March 1 and September 1, and as of December 31, 2025, the unamortized debt discount and issuance costs total $9 million. From and including March 1, 2026, the interest rate payable on Sustainability-Linked Senior Notes due 2029 shall be increased by 25 basis points (0.25%) per annum, in accordance with the terms of the governing indenture.
9Interest payments are due semiannually on February 15 and August 15, and as of December 31, 2025, the unamortized debt discount and issuance costs total $4 million.
10Interest payments are due semiannually on January 15 and July 15, beginning on July 15, 2026, and as of December 31, 2025, the unamortized debt discount and issuance costs total $5 million.
11Interest payments are due semiannually on March 1 and September 1, and as of December 31, 2025, the unamortized debt discount and issuance costs total $20 million.
12Interest payments are due semiannually on March 15 and September 15, and as of December 31, 2025, the unamortized debt discount and issuance costs total $6 million.
13Interest payments are due semiannually on June 4 and December 4, beginning on June 4, 2026, and as of December 31, 2025, the unamortized debt discount and issuance costs total $4 million.
14Interest payments are due semiannually on May 15 and November 15, and as of December 31, 2025, the unamortized debt discount and issuance costs total $2 million.
15Interest payments are due semiannually on May 15 and November 15, and as of December 31, 2025, the unamortized debt discount and issuance costs total $10 million.
16Interest payments are due semiannually on June 1 and December 1, and as of December 31, 2025, the unamortized debt discount and issuance costs total $9 million.
17Interest payments are due semiannually on March 1 and September 1, and as of December 31, 2025, the unamortized debt discount and issuance costs total $24 million.
18Interest payments are due semiannually on February 15 and August 15, and as of December 31, 2025, the unamortized debt discount and issuance costs total $17 million.
19Interest payments are due semiannually on March 1 and September 1, and as of December 31, 2025, the unamortized debt discount and issuance costs total $14 million.

Annual long-term debt maturities are scheduled as follows based on book values as of December 31, 2025: $3 million due in 2026, $1.7 billion due in 2027, $784 million due in 2028; $2.7 billion due in 2029; $596 million due in 2030; and $6.5 billion due thereafter.

The fair value of our total debt borrowings was $11.3 billion and $10.0 billion as of December 31, 2025 and December 31, 2024, respectively, and was estimated based on quoted market prices.

On December 4, 2025, we issued $600 million of 4.25% senior notes due in 2031 and $400 million of 4.80% senior notes due in 2035. The notes are fully and unconditionally guaranteed by our wholly-owned subsidiary, Standard & Poor's Financial Services LLC.

We have the ability to borrow a total of $2.0 billion through our commercial paper program, which is supported by our $2.0 billion five-year credit agreement (our “credit facility”) that will terminate on December 17, 2029. As of December 31, 2025, we had $715 million of outstanding commercial paper. As of December 31, 2024, we had no outstanding commercial paper.

Commitment fees for the unutilized commitments under the credit facility and applicable margins for borrowings thereunder are linked to the Company achieving three environmental sustainability performance indicators related to emissions, tested annually. We currently pay a commitment fee of 8 basis points. There will be no sustainability pricing adjustment to our commitment fees or our margins under the credit facility for the approximately year-long period beginning April 7, 2025 as a result of our emissions performance for the year ended December 31, 2024. The credit facility contains customary affirmative and negative covenants and customary events of default. The occurrence of an event of default could result in an acceleration of the obligations under the credit facility.

The only financial covenant in our credit facility is a requirement that our indebtedness to cash flow ratio, as defined in our credit facility, is not greater than 4 to 1, and this ratio has never been exceeded.
v3.25.4
Derivative Instruments
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivative Instruments Derivative Instruments
Our exposure to market risk includes changes in foreign exchange rates and interest rates. We have operations in foreign countries where the functional currency is primarily the local currency. For international operations that are determined to be extensions of the parent company, the U.S. dollar is the functional currency. We typically have naturally hedged positions in most countries from a local currency perspective with offsetting assets and liabilities. As of December 31, 2025 and December 31, 2024, we have entered into foreign exchange forward contracts to mitigate or hedge the effect of adverse fluctuations in foreign exchange rates. As of December 31, 2025 and December 31, 2024, we held cross currency swap contracts to hedge a portion of our net investment in foreign subsidiaries against volatility in foreign exchange rates. These contracts are recorded at fair value that is based on foreign currency exchange rates and interest rates in active markets; therefore, we classify these derivative contracts within Level 2 of the fair value hierarchy. We do not enter into any derivative financial instruments for speculative purposes.
Undesignated Derivative Instruments

During the twelve months ended December 31, 2025, 2024 and 2023, we entered into foreign exchange forward contracts in order to mitigate the change in fair value of specific assets and liabilities in the consolidated balance sheets. These forward contracts do not qualify for hedge accounting. As of December 31, 2025 and 2024, the aggregate notional value of these outstanding forward contracts was $1.5 billion and $2.3 billion, respectively. The changes in fair value of these forward contracts are recorded in prepaid and other assets or other current liabilities in the consolidated balance sheets with their corresponding change in fair value recognized in selling and general expenses in the consolidated statements of income. The amount recorded in prepaid and other current assets was $8 million as of December 31, 2025. The amount recorded in other current liabilities was $6 million and $42 million as of December 31, 2025 and 2024, respectively. The amount recorded in selling and general expense for the twelve months ended December 31, 2025, 2024 and 2023 related to these contracts was a net gain of $158 million, a net loss of $60 million and net gain of $81 million, respectively.

Net Investment Hedges

As of December 31, 2025 and 2024, we held cross currency swaps to hedge a portion of our net investment in one of our European subsidiaries against volatility in the Euro/U.S. dollar exchange rate. These swaps are designated and qualify as a hedge of a net investment in a foreign subsidiary and are scheduled to mature in 2029, 2030, 2032 and 2033. The notional value of our outstanding cross currency swaps designated as a net investment hedge was $3.5 billion as of December 31, 2025 and 2024. The changes in the fair value of these swaps are recognized in foreign currency translation adjustments, a component of other comprehensive income (loss), and reported in accumulated other comprehensive loss in our consolidated balance sheet. The gain or loss will be subsequently reclassified into net earnings when the hedged net investment is either sold, liquidated or substantially liquidated. We have elected to assess the effectiveness of our net investment hedges based on changes in spot exchange rates. Accordingly, amounts related to the cross currency swaps recognized directly in net income represent net periodic interest settlements and accruals, which are recognized in interest expense, net. We recognized net interest income of $46 million, $41 million and $25 million during the twelve months ended December 31, 2025, 2024 and 2023, respectively.

Cash Flow Hedges
Foreign Exchange Forward Contracts

During the twelve months ended December 31, 2025, 2024 and 2023, we entered into a series of foreign exchange forward contracts to hedge a portion of the Indian rupee, British pound, and Euro exposures through the fourth quarter of 2027, 2026 and 2025, respectively. These contracts are intended to offset the impact of movement of exchange rates on future revenue and operating costs and are scheduled to mature within twenty-four months. The changes in the fair value of these contracts are initially reported in accumulated other comprehensive loss in our consolidated balance sheet and are subsequently reclassified into revenue and selling and general expenses in the same period that the hedged transaction affects earnings.
As of December 31, 2025, we estimate that $5 million of pre-tax loss related to foreign exchange forward contracts designated as cash flow hedges recorded in other comprehensive income is expected to be reclassified into earnings within the next twelve months.
As of December 31, 2025 and 2024, the aggregate notional value of our outstanding foreign exchange forward contracts designated as cash flow hedges was $574 million and $539 million, respectively.
Interest Rate Swaps
In the first quarter of 2024, we terminated our interest rate swap contracts with an aggregate notional value of $813 million and received net proceeds of $155 million upon termination. These contracts were designated as cash flow hedges and were scheduled to mature beginning in the first quarter of 2027. We performed a final effectiveness test upon the termination of each swap, and the effective portion of the gain of $155 million was recorded in accumulated other comprehensive loss in our consolidated balance sheet. The gain will be recognized into interest expense, net over the term which related interest payments will be made when we enter into anticipated future debt refinancing.
The following table provides information on the location and fair value amounts of our cash flow hedges and net investment hedges as of December 31, 2025 and December 31, 2024:
(in millions)December 31,December 31,
Balance Sheet Location20252024
Derivatives designated as cash flow hedges:
Prepaid and other current assets Foreign exchange forward contracts$$
Other current liabilitiesForeign exchange forward contracts$11 $
Derivatives designated as net investment hedges:
Other non-current assetsCross currency swaps$— $58 
Other non-current liabilitiesCross currency swaps$294 $
The following table provides information on the location and amounts of pre-tax gains (losses) on our cash flow hedges and net investment hedges for the years ended December 31:
(in millions)Gain (Loss) recognized in Accumulated Other Comprehensive Loss (effective portion)Location of Gain (Loss) reclassified from Accumulated Other Comprehensive Loss into Income (effective portion)Gain (Loss) reclassified from Accumulated Other Comprehensive Loss into Income (effective portion)
202520242023202520242023
Cash flow hedges - designated as hedging instruments
Foreign exchange forward contracts$(8)$(6)$Revenue, Selling and general expenses$$$
Interest rate swap contracts$(1)$21 $48 Interest expense, net$$$(3)
Net investment hedges- designated as hedging instruments
Cross currency swaps$(354)$71 $(102)Interest expense, net$(4)$(4)$(4)
The activity related to the change in unrealized gains (losses) in accumulated other comprehensive loss was as follows for the years ended December 31:

(in millions)Year ended December 31,
202520242023
Cash Flow Hedges
Foreign exchange forward contracts
Net unrealized gains on cash flow hedges, net of taxes, beginning of period$$$— 
Change in fair value, net of tax(3)12 
Reclassification into earnings, net of tax(3)(8)(7)
Net unrealized (losses) gains on cash flow hedges, net of taxes, end of period$(5)$$
Interest rate swap contracts
Net unrealized gains (losses) on cash flow hedges, net of taxes, beginning of period$99 $84 $48 
Change in fair value, net of tax— 16 32 
Reclassification into earnings, net of tax(1)(1)
Net unrealized gains on cash flow hedges, net of taxes, end of period$98 $99 $84 
Net Investment Hedges
Net unrealized gains (losses) on net investment hedges, net of taxes, beginning of period$33 $(21)$56 
Change in fair value, net of tax(271)50 (81)
Reclassification into earnings, net of tax
Net unrealized (losses) gains on net investment hedges, net of taxes, end of period$(234)$33 $(21)
v3.25.4
Employee Benefits
12 Months Ended
Dec. 31, 2025
Retirement Benefits [Abstract]  
Employee Benefits Employee Benefits
We maintain a number of active defined contribution retirement plans for our employees. The majority of our defined benefit plans are frozen. As a result, no new employees will be permitted to enter these plans and no additional benefits for current participants in the frozen plans will be accrued.

We also have supplemental benefit plans that provide senior management with supplemental retirement, disability and death benefits. Certain supplemental retirement benefits are based on final monthly earnings. In addition, we sponsor a voluntary 401(k) plan under which make a non-elective contribution and may match employee contributions up to certain levels of compensation as well as profit-sharing plans under which we contribute a percentage of eligible employees’ compensation to the employees’ accounts.

We also provide certain medical, dental and life insurance benefits for active employees and eligible dependents. The medical and dental plans and supplemental life insurance plan are contributory, while the basic life insurance plan is noncontributory. We currently do not prefund any of these plans.

We recognize the funded status of our retirement and postretirement plans in the consolidated balance sheets, with a corresponding adjustment to accumulated other comprehensive loss, net of taxes. The amounts in accumulated other comprehensive loss represent net unrecognized actuarial losses and unrecognized prior service costs. These amounts will be subsequently recognized as net periodic pension cost pursuant to our accounting policy for amortizing such amounts.

Net periodic benefit cost for our retirement and postretirement plans other than the service cost component are included in other (income) expense, net in our consolidated statements of income.
Benefit Obligation
A summary of the benefit obligation and the fair value of plan assets, as well as the funded status for the retirement and postretirement plans as of December 31, 2025 and 2024, is as follows (benefits paid in the table below include only those amounts contributed directly to or paid directly from plan assets): 
(in millions)Retirement PlansPostretirement Plans
 2025202420252024
Net benefit obligation at beginning of year$1,323 $1,425 $17 $20 
Service cost— — 
Interest cost69 69 
Actuarial loss (gain) 23 (89)(1)
Gross benefits paid(76)(76)(3)(3)
Foreign currency effect25 (8)— — 
Net benefit obligation at end of year1,366 1,323 16 17 
Fair value of plan assets at beginning of year1,395 1,473 
Actual return on plan assets98 (9)— — 
Employer contributions10 11 
Gross benefits paid(76)(75)(3)(2)
Foreign currency effect20 (5)— — 
Fair value of plan assets at end of year1,447 1,395 — 
Funded status$81 $72 $(16)$(16)
Amounts recognized in consolidated balance sheets:
Non-current assets$254 $246 $— $— 
Current liabilities(9)(10)(2)— 
Non-current liabilities(164)(164)(14)(16)
$81 $72 $(16)$(16)
Accumulated benefit obligation$1,360 $1,317 
Plans with accumulated benefit obligation in excess of the fair value of plan assets:
Projected benefit obligation$173 $173 
Accumulated benefit obligation$168 $168 
Fair value of plan assets$— $— 
Amounts recognized in accumulated other comprehensive loss, net of tax:
Net actuarial loss (gain)$429 $418 $(34)$(36)
Prior service credit— — (9)(10)
Total recognized$429 $418 $(43)$(46)
Net Periodic Benefit Cost
For purposes of determining annual pension cost, prior service costs are being amortized straight-line over the average expected remaining lifetime of plan participants expected to receive benefits.
A summary of net periodic benefit cost for our retirement and postretirement plans for the years ended December 31, is as follows: 
(in millions)Retirement PlansPostretirement Plans
 202520242023202520242023
Service cost$$$$— $— $— 
Interest cost69 69 74 
Expected return on assets(97)(97)(101)— — — 
Amortization of:
Actuarial loss (gain)(2)(2)(2)
Prior service credit— — — (2)(2)(2)
Net periodic benefit cost (18)(18)(19)(3)(3)(3)
Settlement charge 1
— — 23 — — — 
Total net periodic benefit cost$(18)$(18)$$(3)$(3)$(3)
1Lump sum withdrawals exceeded the combined total anticipated annual service and interest cost of our U.S. retirement plan during the year ended December 31, 2023, triggering the recognition of non-cash pre-tax settlement charges of $23 million.
Our U.K. retirement plan accounted for a cost of $6 million, $3 million and $4 million in 2025, 2024 and 2023, respectively, of the net periodic benefit cost attributable to the funded plans.
Other changes in plan assets and benefit obligations recognized in other comprehensive income, net of tax for the years ended December 31, are as follows:
(in millions)Retirement PlansPostretirement Plans
 202520242023202520242023
Net actuarial loss (gain) $17 $14 $33 $$(1)$
Recognized actuarial (gain) loss(6)(6)(5)
Prior service cost— — — 
Settlement charge 1
— — (18)— — — 
Total recognized$11 $$10 $$$
1Lump sum withdrawals exceeded the combined total anticipated annual service and interest cost of our U.S. retirement plan during the year ended December 31, 2023, triggering the recognition of non-cash pre-tax settlement charges of $23 million.
The total cost for our retirement plans was $155 million for 2025, $159 million for 2024 and $170 million for 2023. Included in the total retirement plans cost are defined contribution plans cost of $117 million, $126 million and $120 million for 2025, 2024 and 2023, respectively.

Assumptions
 Retirement PlansPostretirement Plans
 202520242023202520242023
Benefit obligation:
Discount rate 1
5.45 %5.74 %5.27 %5.16 %5.57 %5.18 %
Net periodic cost:
Discount rate - U.S. plan 1
5.74 %5.27 %5.63 %5.57 %5.18 %5.52 %
Discount rate - U.K. plan 1
5.53 %4.50 %4.76 %
Return on assets 2
6.25 %6.00 %6.00 %
1Effective January 1, 2025, we changed our discount rate assumption on our U.S. retirement plans to 5.74% from 5.27% in 2024 and changed our discount rate assumption on our U.K. plan to 5.53% from 4.50% in 2024.
2The expected return on assets assumption is calculated based on the plan’s asset allocation strategy and projected market returns over the long-term. Effective January 1, 2026, we changed our return on assets assumption to 6.30% from 6.25% for the U.S. plan in 2025 and to 5.50% from 5.40% for the U.K. plan in 2025.

Cash Flows
Expected employer contributions in 2026 are $11 million and $2 million for our retirement and postretirement plans, respectively. In 2026, we may elect to make non-required contributions depending on investment performance and the pension plan status.

Information about the expected cash flows for our retirement and postretirement plans is as follows: 
(in millions)
Retirement
Plans 1
Postretirement Plans 2
2026$82 
202784 
202885 
202987 
203090 
2031-2035469 
1Reflects the total benefits expected to be paid from the plans or from our assets including both our share of the benefit cost and the participants’ share of the cost.
2Reflects the total benefits expected to be paid from our assets.
Fair Value of Plan Assets

In accordance with authoritative guidance for fair value measurements certain assets and liabilities are required to be recorded at fair value. Fair value is defined as the amount that would be received for selling an asset or paid to transfer a liability in an orderly transaction between market participants. A fair value hierarchy has been established which requires us to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The three levels of inputs used to measure fair value are as follows:
Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities.
Level 2 - Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.
The fair value of our defined benefit plans assets as of December 31, 2025 and 2024, by asset class is as follows:
(in millions)
December 31, 2025
 TotalLevel 1Level 2Level 3
Cash and short-term investments$$$— $— 
Fixed income:
Long duration strategy 1
956 — 956 — 
Asset-backed securities 2
66 — 66 — 
Total1,024 1,022 — 
Common collective trust funds measured at net asset value as a practical expedient:
Collective investment funds 3
423 
Total$1,447 
(in millions)December 31, 2024
 TotalLevel 1Level 2Level 3
Cash and short-term investments$$$— $— 
Fixed income:
Long duration strategy 1
905 — 905 — 
Total$907 $$905 $— 
Common collective trust funds measured at net asset value as a practical expedient:
Collective investment funds 3
488 
Total$1,395 
1Includes securities that are mainly investment grade obligations of issuers in the U.S.
2Includes a fund that invests in asset-backed securities for the U.K. Plan.
3Includes the Standard & Poor’s MidCap 600 Composite Stock Index, Standard & Poor’s 500 Composite Stock Index, the Standard & Poor’s MidCap 400 Composite Stock Index, a short-term investment fund which is a common collective trust vehicle, and other various asset classes
For securities that are quoted in active markets, the trustee/custodian determines fair value by applying securities’ prices obtained from its pricing vendors. For commingled funds that are not actively traded, the trustee applies pricing information provided by investment management firms to the unit quantities of such funds. Investment management firms employ their own pricing vendors to value the securities underlying each commingled fund. Underlying securities that are not actively traded derive their prices from investment managers, which in turn, employ vendors that use pricing models (e.g., discounted cash flow, comparables). The domestic defined benefit plans have no investment in our stock, except through the S&P 500 commingled trust index fund.

The trustee obtains estimated prices from vendors for securities that are not easily quotable and they are categorized accordingly as Level 3. During the year ended December 31, 2025, we did not hold any securities categorized as Level 3.

Pension Trusts’ Asset Allocations

There are two pension trusts, one in the U.S. and one in the U.K.
The U.S. pension trust had assets of $1,165 million and $1,130 million as of December 31, 2025 and 2024 respectively, and the target allocations in 2025 include 91% fixed income, 4% domestic equities, 3% international equities and 2% cash and cash equivalents.
The U.K. pension trust had assets of $282 million and $265 million as of December 31, 2025 and 2024, respectively, and the target allocations in 2025 include 100% fixed income.

The pension assets are invested with the goal of producing a combination of capital growth, income and a liability hedge. The mix of assets is established after consideration of the long-term performance and risk characteristics of asset classes. Investments are selected based on their potential to enhance returns, preserve capital and reduce overall volatility. Holdings are diversified within each asset class. The portfolios employ a mix of index and actively managed equity strategies by market capitalization, style, geographic regions and economic sectors. The fixed income strategies include U.S. long duration securities, core fixed income, intermediate credit, high yield, and U.K. debt instruments. The short-term portfolio, whose primary goal is capital preservation for liquidity purposes, is composed of government and government-agency securities, uninvested cash, receivables and payables. The portfolios do not employ any financial leverage.

U.S. Defined Contribution Plan

Assets of the defined contribution plan in the U.S. consist primarily of investment options, which include actively managed equity, indexed equity, actively managed equity/bond funds, target date funds, S&P Global Inc. common stock, stable value and money market strategies. There is also a self-directed mutual fund investment option. The plan purchased 104,317 shares and sold 179,394 shares of S&P Global Inc. common stock in 2025 and purchased 81,400 shares and sold 159,810 shares of S&P Global Inc. common stock in 2024. The plan held approximately 1.0 million and 1.1 million shares of S&P Global Inc. common stock as of December 31, 2025 and 2024, respectively, with market values of $535 million and $547 million, respectively. The plan received dividends on S&P Global Inc. common stock of $4.3 million and $4.4 million during the years ended December 31, 2025 and December 31, 2024, respectively.
v3.25.4
Stock-Based Compensation
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Stock-Based Compensation Stock-Based Compensation
We issue stock-based incentive awards to our eligible employees under the 2019 Employee Stock Incentive Plan and to our eligible non-employee members of the Board of Directors under a Director Deferred Stock Ownership Plan. No further awards may be granted under the 2002 Employee Stock Incentive Plan (the “2002 Plan”), although awards granted under the 2002 Plan prior to the adoption of the new 2019 Plan in June of 2019 remain outstanding in accordance with their terms.
2019 Employee Stock Incentive Plan (the “2019 Plan”) – The 2019 Plan permits the granting of stock options, stock appreciation rights, restricted stock awards, performance awards, and other stock-based awards.
Director Deferred Stock Ownership Plan (the “Director Plan”) – Under the Director Plan, common stock reserved may be credited to deferred stock accounts for eligible non-employee members of the Board of Directors. In general, the plan requires that 50% of eligible Directors’ annual compensation and dividend equivalents be credited to deferred stock accounts. Each Director may also elect to defer all or a portion of the remaining compensation and have an equivalent number of shares credited to their deferred stock account. Recipients under this plan are not required to provide consideration to us other than rendering service. Shares will be delivered as of the date a recipient ceases to be a member of the Board of Directors or within five years thereafter, if so elected. The plan will remain in effect until terminated by the Board of Directors or until no shares of stock remain available under the plan.

2014 Equity Incentive Award Plan and the Amended and Restated IHS Inc. 2004 Long-Term Incentive Plan (the “IHS Markit’s equity plans”) – In connection with the merger with IHS Markit, we assumed the outstanding restricted stock units, performance-based restricted stock units, deferred stock units, and stock options granted under IHS Markit’s equity plans, converted using the 0.2838 merger exchange ratio. From the merger date, no additional awards under these plans may be granted; however, the outstanding awards that were converted at the merger date continue to vest in accordance with the terms of the merger agreement.

The number of common shares reserved for issuance under the 2019 Plan are as follows: 
(in millions)December 31,
20252024
Shares available for granting 1
17.918.0
Options outstanding
Total shares reserved for issuance17.918.0
1 Shares reserved for issuance under the Director Plan are less than 1.0 million at both December 31, 2025 and 2024.

We issue treasury shares upon the issuance of restricted stock and other stock-based awards and the exercise of stock options. To offset the dilutive effect of our equity compensation plans, we periodically repurchase shares. See Note 9 – Equity for further discussion.

Stock-based compensation expense and the corresponding tax benefit are as follows: 
(in millions)Year Ended December 31,
 202520242023
Restricted stock and other stock-based awards expense$236 $247 $171 
Stock option expense — — — 
Total stock-based compensation expense$236 $247 $171 
Tax benefit$43 $49 $32 

Restricted Stock and Other Stock-Based Awards

Restricted stock and other stock-based awards (performance and non-performance) have been granted under the 2002 Plan and 2019 Plan. Performance unit awards only vest if we achieve certain financial goals over the performance period. Restricted stock non-performance awards have various vesting periods (generally three years). Recipients of restricted stock and unit awards are not required to provide consideration to us other than rendering service.
The stock-based compensation expense for restricted stock and other stock-based awards is determined based on the market price of our stock at the grant date of the award applied to the total number of awards that are anticipated to fully vest. For performance awards, adjustments are made to expense consistent with the expected percent achievement of the performance goals.

Restricted stock and other stock-based award activity is as follows: 
(in millions, except per award amounts)SharesWeighted-average grant-date fair value
Balance as of December 31, 2024
1.2 $387.14 
Granted 0.4 $525.67 
Vested(0.4)$392.96 
Forfeited(0.3)$404.59 
Balance as of December 31, 2025
0.9 $436.46 
Total unrecognized compensation expense related to restricted awards$173 
Weighted-average years to be recognized over1.2

 Year Ended December 31,
 202520242023
Weighted-average grant-date fair value per award$525.67 $427.84 $374.00 
Total fair value of restricted stock and other stock-based awards vested$222 $230 $323 
Tax benefit relating to restricted award activity$60 $56 $71 

Stock Options

Stock options may not be granted at a price less than the fair market value of our common stock on the date of grant. Stock options granted vest over a four-year service period and have a maximum term of 10 years. Stock option compensation costs are recognized from the date of grant, utilizing a four-year graded vesting method. Under this method, more than half of the costs are recognized over the first twelve months, approximately one-quarter of the costs are recognized over a twenty-four month period starting from the date of grant, approximately one-tenth of the costs are recognized over a thirty-six month period starting from the date of grant, and the remaining costs are recognized over a forty-eight month period starting from the date of grant.

There were no stock options granted in 2025, 2024 and 2023.

Stock option activity is as follows:
(in millions, except per award amounts)SharesWeighted average exercise priceWeighted-average remaining years of contractual termAggregate intrinsic value
Options outstanding as of December 31, 2024
— $74.46 
Options outstanding as of December 31, 2025
— $74.46 1.22$
Options exercisable as of December 31, 2025
— $74.46 1.22$
1 There are less than 0.1 million options outstanding and exercisable.

Information regarding our stock option exercises is as follows: 
(in millions)Year Ended December 31,
 202520242023
Net cash proceeds from the exercise of stock options$— $$13 
Total intrinsic value of stock option exercises$— $19 $55 
Income tax benefit realized from stock option exercises$— $$12 
v3.25.4
Equity
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Equity Equity
Capital Stock
Two million shares of preferred stock, par value $1 per share, are authorized; none have been issued.
On January 14, 2026, the Board of Directors approved an increase in the dividends for 2026 to a quarterly common stock dividend of $0.97 per share.

 Year Ended December 31,
 202520242023
Annualized dividend rate 1
$3.84 $3.64 $3.60 
Dividends paid (in millions)$1,170 $1,134 $1,147 
1 The quarterly dividend rate was $0.96 per share for the year ended December 31 2025. The quarterly dividend rate was $0.91 per share for the year ended December 31 2024. The quarterly dividend rate was $0.90 per share for the year ended December 31 2023.

Stock Repurchases

On November 13, 2025, the Board of Directors approved a share repurchase program authorizing the purchase of 30 million shares (the “2025 Repurchase Program”), which was approximately 10% of the total shares of our outstanding common stock at the time. On June 22, 2022, the Board of Directors approved a share repurchase program authorizing the purchase of 30 million shares (the “2022 Repurchase Program”), which was approximately 9% of the total shares of our outstanding common stock at that time.
Our purchased shares may be used for general corporate purposes, including the issuance of shares for stock compensation plans and to offset the dilutive effect of the exercise of employee stock options. As of December 31, 2025, 30.0 million shares remained under the 2025 Repurchase Program and 2.7 million shares remained available under the 2022 Repurchase Program. Our 2025 Repurchase Program and 2022 Repurchase Program have no expiration date and purchases under these programs may be made from time to time on the open market and in private transactions, depending on market conditions.
We have entered into accelerated share repurchase (“ASR”) agreements with financial institutions to initiate share repurchases of our common stock. Under an ASR agreement, we pay a specified amount to the financial institution and receive an initial delivery of shares. Upon settlement of the ASR agreement, the financial institution typically delivers additional shares. The total number of shares ultimately delivered, and therefore the average price paid per share, is determined at the end of the applicable purchase period of each ASR agreement based on the volume weighted-average share price, less a discount. We account for our ASR agreements as two transactions: a stock purchase transaction and a forward stock purchase contract. The shares delivered under the ASR agreements resulted in a reduction of outstanding shares used to determine our weighted average common shares outstanding for purposes of calculating basic and diluted earnings per share. The repurchased shares are held in Treasury. The forward stock purchase contracts are classified as equity instruments.

Effective January 1, 2023, the Inflation Reduction Act of 2022 has mandated a 1% excise tax on share repurchases. Excise tax obligations that result from the Company’s share repurchases are accounted for as a cost of the treasury stock transaction, and are included in other current liabilities on our consolidated balance sheets. The amount recorded in other current liabilities was $46 million and $30 million as of December 31, 2025 and December 31, 2024, respectively. During the years ended December 30, 2025 and 2024, the Company made an excise tax payment of $30 million and $29 million, respectively, which is included in financing activities in the consolidated statement of cash flows.
The terms of each ASR agreement entered into for the years ended December 31, 2025, 2024 and 2023, structured as outlined above, are as follows:
(in millions, except average price)
ASR Agreement Initiation DateASR Agreement Completion DateInitial Shares DeliveredAdditional Shares DeliveredTotal Number of Shares
Purchased
Average Price Paid Per ShareTotal Cash Utilized
December 4, 2025 1
4.0— 4.0$— $2,500 
August 12, 2025 2
October 23, 20251.70.6 2.3$513.82 $1,200 
May 6, 2025 3
August 8, 20251.00.2 1.2$518.47 $650 
February 19, 2025 4
May 6, 20251.00.3 1.3$491.12 $650 
October 28, 2024 5
February 18, 20252.30.3 2.6$500.95 $1,300 
July 31, 2024 6
October 22, 20242.60.3 3.0$505.19 $1,500 
February 12, 2024 7
April 12, 20241.00.2 1.2$421.05 $500 
November 13, 2023 8
February 7, 20242.80.2 3.0$428.45 $1,300 
August 7, 2023 9
September 8, 20231.10.2 1.3$387.36 $500 
May 8, 2023 10
August 4, 20232.50.1 2.6$384.75 $1,000 
February 13, 2023 11
May 5, 20231.10.3 1.4$341.95 $500 
1 The ASR agreement was structured as an uncapped ASR agreement in which we paid $2.5 billion and initially received shares valued at 80% of the $2.5 billion at a price equal to the market price of the Company’s common stock on December 5, 2025. The Company received an initial delivery of 4.0 million shares from the ASR program. We completed the ASR agreement on February 3, 2026 and received an additional 0.8 million shares. We repurchased a total of 4.8 million shares under the ASR agreement for an average purchase price $519.39 per share. The ASR agreement was executed under our 2022 Repurchase Program.
2 The ASR agreement was structured as an uncapped ASR agreement in which we paid $1.2 billion and initially received shares valued at 80% of the $1.2 billion at a price equal to the market price of the Company’s common stock on August 12, 2025. The Company received an initial delivery of 1.7 million shares from the ASR program. We completed the ASR agreement on October 23, 2025 and received an additional 0.6 million shares. The ASR agreement was executed under our 2022 Repurchase Program.
3 The ASR agreement was structured as an uncapped ASR agreement in which we paid $650 million and initially received shares valued at 80% of the $650 million at a price equal to the market price of the Companys common stock on May 6, 2025. The Company received an initial delivery of 1.0 million shares from the ASR program. We completed the ASR agreement on August 8, 2025 and received an additional 0.2 million shares. The ASR agreement was executed under our 2022 Repurchase Program.
4 The ASR agreement was structured as an uncapped ASR agreement in which we paid $650 million and initially received shares valued at 80% of the $650 million at a price equal to the market price of the Companys common stock on February 19, 2025. The Company received an initial delivery of 1.0 million shares from the ASR program. We completed the ASR agreement on May 6, 2025 and received an additional 0.3 million shares. The ASR agreement was executed under our 2022 Repurchase Program.
5 The ASR agreement was structured as an uncapped ASR agreement in which we paid $1.3 billion and initially received shares valued at 85% of the $1.3 billion at a price equal to the market price of the Company’s common stock on October 28, 2024 when the Company received an initial delivery of 2.3 million shares from the ASR program. We completed the ASR agreement on February 18, 2025 and received an additional 0.3 million shares from the ASR program. The ASR agreement was executed under our 2022 Repurchase Program.
6 The ASR agreement was structured as an uncapped ASR agreement in which we paid $1.5 billion and initially received shares valued at 85% of the $1.5 billion at a price equal to the market price of the Company’s common stock on July 31, 2024 when the Company received an initial delivery of 2.6 million shares from the ASR program on August 1, 2024. We completed the ASR agreement on October 22, 2024 and received an additional 0.3 million shares. The ASR agreement was executed under our 2022 Repurchase Program.
7 The ASR agreement was structured as an uncapped ASR agreement in which we paid $500 million and initially received shares valued at 85% of the $500 million at a price equal to the market price of the Company’s common stock on February 12, 2024 when the Company received an initial delivery of 1.0 million shares from the ASR program. We completed the ASR agreement on April 12, 2024 and received an additional 0.2 million shares. The ASR agreement was executed under our 2022 Repurchase Program.
8 The ASR agreement was structured as an uncapped ASR agreement in which we paid $1.3 billion and initially received shares valued at 85% of the $1.3 billion at a price equal to the market price of the Companys common stock on November 13, 2023 when the Company received an initial delivery of 2.8 million shares from the ASR program. We completed the ASR agreement on February 7, 2024 and received an additional 0.2 million shares. The ASR agreement was executed under our 2022 Repurchase Program.
9 The ASR agreement was structured as an uncapped ASR agreement in which we paid $500 million and initially received shares valued at 85% of the $500 million at a price equal to the market price of the Companys common stock on August 7, 2023 when the Company received an initial delivery of 1.1 million shares from the ASR program. We completed the ASR agreement on September 8, 2023 and received an additional 0.2 million shares. The ASR agreement was executed under our 2022 Repurchase Program.
10 The ASR agreement was structured as an uncapped ASR agreement in which we paid $1 billion and initially received shares valued at 87.5% of the $1 billion at a price equal to the market price of the Companys common stock on May 8, 2023 when the Company received an initial delivery of 2.5 million shares from the ASR program.We completed the ASR agreement on August 4, 2023 and received an additional 0.1 million shares. The ASR agreement was executed under our 2022 Repurchase Program.
11 The ASR agreement was structured as an uncapped ASR agreement in which we paid $500 million and initially received shares valued at 85% of the $500 million at a price equal to the market price of the Companys common stock on February 13, 2023 when the Company received an initial delivery of 1.1 million shares from the ASR program. We completed the ASR agreement on May 5, 2023 and received an additional 0.3 million shares. The ASR agreement was executed under our 2022 Repurchase Program..

During the year ended December 31, 2025, we received a total of 9.3 million shares, including 0.3 million shares received in February of 2025 related to our October 28, 2024 ASR agreement, resulting in $5.0 billion of cash used to purchase shares. During the year ended December 31, 2024 we received a total of 6.7 million shares, including 0.2 million shares received in February of 2024 related to our November 13, 2023 ASR agreement, resulting in $3.3 billion of cash used to purchase shares. During the year ended December 31, 2023, we received a total of 8.6 million shares, including 0.4 million shares received in February of 2023 related to our December 2, 2022 ASR agreement, resulting in $3.3 billion of cash used to purchase shares.

Redeemable Noncontrolling Interests

Our redeemable noncontrolling interests include an agreement with the minority partners that own 27% of our S&P Dow Jones Indices LLC joint venture contains redemption features whereby interests held by minority partners are redeemable either (i) at the option of the holder or (ii) upon the occurrence of an event that is not solely within our control. Specifically, under the terms of the operating agreement of S&P Dow Jones Indices LLC, CME Group and CME Group Index Services LLC (“CGIS”) has the right at any time to sell, and we are obligated to buy, at least 20% of their share in S&P Dow Jones Indices LLC. In addition, in the event there is a change of control of the Company, for the 15 days following a change in control, CME Group and CGIS will have the right to put their interest to us at the then fair value of CME Group’s and CGIS’ minority interest.

If interests were to be redeemed under this agreement, we would generally be required to purchase the interest at fair value on the date of redemption. This interest is presented on the consolidated balance sheets outside of equity under the caption “Redeemable noncontrolling interests” with an initial value based on fair value for the portion attributable to the net assets we acquired, and based on our historical cost for the portion attributable to our S&P Index business. We adjust the redeemable noncontrolling interest each reporting period to its estimated redemption value, but never less than its initial fair value, using both income and market valuation approaches. Our income and market valuation approaches may incorporate Level 3 fair value measures for instances when observable inputs are not available. The more significant judgmental assumptions used to estimate the value of the S&P Dow Jones Indices LLC joint venture include an estimated discount rate, a range of assumptions that form the basis of the expected future net cash flows (e.g., the revenue growth rates and operating margins), and a company specific beta. The significant judgmental assumptions used that incorporate market data, including the relative weighting of market observable information and the comparability of that information in our valuation models, are forward-looking and could be affected by future economic and market conditions. Any adjustments to the redemption value will impact retained income.

Noncontrolling interests that do not contain such redemption features are presented in equity.

Changes to redeemable noncontrolling interests during the year ended December 31, 2025 were as follows:
(in millions)
Balance as of December 31, 2024
$4,252 
Net income attributable to redeemable noncontrolling interests317 
Distributions to noncontrolling interests(301)
Redemption value adjustment614 
Other 1
35 
Balance as of December 31, 2025 2
$4,917 

1 Relates to foreign currency translation adjustments
2 As of December 31, 2025, $4,914 million relates to our redeemable noncontrolling interest in the Indices business
Accumulated Other Comprehensive Loss

The following table summarizes the changes in the components of accumulated other comprehensive loss for the year ended December 31, 2025:

(in millions)Foreign Currency Translation Adjustments Pension and Postretirement Benefit Plans
Unrealized Gain (Loss)
on Cash Flow Hedges 3
Accumulated Other Comprehensive Loss
Balance as of December 31, 2024
$(609)$(372)$98 $(883)
Other comprehensive income (loss) before reclassifications202 1(18)(2)182 
Reclassifications from accumulated other comprehensive income (loss) to net earnings2(4)3
Net other comprehensive income (loss) 206 (14)(6)186 
Balance as of December 31, 2025
$(403)$(386)$92 $(697)
1Includes an unrealized loss related to our cross currency swaps. See Note 6 – Derivative Instruments for additional detail of items recognized in accumulated other comprehensive loss.
2Reflects amortization of net actuarial losses and is net of a tax benefit of less than $1 million for the year ended December 31, 2025. See Note 7 Employee Benefits for additional details of items reclassed from accumulated other comprehensive loss to net earnings.
3See Note 6 – Derivative Instruments for additional details of items reclassified from accumulated other comprehensive loss to net earnings.
v3.25.4
Earnings per Share
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Earnings per Share Earnings per Share
Basic earnings per common share (“EPS”) is computed by dividing net income attributable to the common shareholders of the Company by the weighted-average number of common shares outstanding. Diluted EPS is computed in the same manner as basic EPS, except the number of shares is increased to include additional common shares that would have been outstanding if potential common shares with a dilutive effect had been issued. Potential common shares consist primarily of restricted performance shares and stock options calculated using the treasury stock method.

The calculation for basic and diluted EPS is as follows:
(in millions, except per share data)Year Ended December 31,
 202520242023
Amount attributable to S&P Global Inc. common shareholders:
Net income$4,471 $3,852 $2,626 
Basic weighted-average number of common shares outstanding304.8 311.6 318.4 
Effect of dilutive securities0.3 0.3 0.5 
Diluted weighted-average number of common shares outstanding305.1 311.9 318.9 
Earnings per share attributable to S&P Global Inc. common shareholders:
Net income:
Basic$14.67 $12.36 $8.25 
Diluted$14.66 $12.35 $8.23 

We have certain stock options and restricted performance shares that are potentially excluded from the computation of diluted EPS. The effect of the potential exercise of stock options is excluded when the average market price of our common stock is lower than the exercise price of the related option during the period or when a net loss exists because the effect would have been antidilutive. Additionally, restricted performance shares are excluded because the necessary vesting conditions had not been met or when a net loss exists. Restricted performance shares outstanding of 0.4 million, 0.5 million and 0.7 million as of December 31, 2025, 2024 and 2023, respectively, were excluded. As of December 31, 2025, 2024 and 2023, there were no stock options excluded.
v3.25.4
Restructuring
12 Months Ended
Dec. 31, 2025
Restructuring and Related Activities [Abstract]  
Restructuring Restructuring
We continuously evaluate our cost structure to identify cost savings associated with streamlining our management structure. Our 2025 and 2024 restructuring plans consisted of company-wide workforce reductions of approximately 1,300 and 1,230 positions, respectively, and are further detailed below. The charges for each restructuring plan are classified as selling and general expenses within the consolidated statements of income and the reserves are included in other current liabilities in the consolidated balance sheets.

In certain circumstances, reserves are no longer needed because employees previously identified for separation resigned from the Company and did not receive severance or were reassigned due to circumstances not foreseen when the original plans were initiated. In these cases, we reverse reserves through the consolidated statements of income during the period when it is determined they are no longer needed.

The initial restructuring charge recorded and the ending reserve balance as of December 31, 2025 by segment is as follows:
2025 Restructuring Plan2024 Restructuring Plan
(in millions)Initial Charge RecordedEnding Reserve BalanceInitial Charge RecordedEnding Reserve Balance
Market Intelligence$56 $25 $77 $
Ratings17 
Energy19 12 13 — 
Mobility15 11 
Indices— 
Corporate46 28 24 
Total$157 $85 $125 $15 

For the year ended December 31, 2025, we recorded a pre-tax restructuring charge of $157 million primarily related to employee severance charges for the 2025 restructuring plan and have reduced the reserve by $72 million. For the years ended December 31, 2025 and 2024, we have reduced the reserve for the 2024 restructuring plan by $73 million and $37 million, respectively. The reductions primarily related to cash payments for employee severance charges.
v3.25.4
Segment and Geographic Information
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segment and Geographic Information Segment and Geographic Information
As discussed in Note 1 – Accounting Policies, we have five reportable segments: Market Intelligence, Ratings, Energy, Mobility and Indices.

Our Chief Executive Officer is our chief operating decision-maker (“CODM”) and evaluates performance of our segments and allocates resources (including employees, property, and financial or capital resources) based primarily on operating profit for each segment. Segment operating profit does not include Corporate Unallocated expense, equity in income on unconsolidated subsidiaries, other (income) expense, net, or interest expense, net, as these are amounts that do not affect the operating results of our reportable segments. We use the same accounting policies for our segments as those described in Note 1 – Accounting Policies.
Operating results for the years ended December 31, 2025, 2024 and 2023 are as follows:

(in millions)Market Intelligence RatingsEnergyMobilityIndices Engineering SolutionsTotal
2025
Revenue from external customers$4,902 $4,549 $2,299 $1,747 $1,839 $— $15,336 
Intersegment revenue 1
14175— — 11— 200 
Revenue4,916 4,724 2,299 1,747 1,850 — 15,536 
Intersegment elimination(200)
Total revenue 15,336 
Less: segment expenses 2
3,246 1,645 1,205 1,051 537 — 7,684 
Less: other segment items 3
679 66 151 318 42 — 1,256 
Intersegment elimination(200)
Segment operating profit$991 $3,013 $943 $378 $1,271 $— $6,596 
Corporate Unallocated expense 4
146 
Equity in income on unconsolidated subsidiaries(28)
Operating profit6,478 
Other income, net (36)
Interest expense, net287
Income before taxes on income$6,227 

(in millions)Market Intelligence RatingsEnergyMobilityIndices Engineering SolutionsTotal
2024
Revenue from external customers$4,633 $4,207 $2,142 $1,609 $1,617 $— $14,208 
Intersegment revenue 1
12 163— — 11 — 186
Revenue4,645 4,370 2,142 1,609 1,628 — 14,394 
Intersegment elimination(186)
Total revenue 14,208 
Less: segment expenses 2
3,133 1,617 1,139 982 483 — 7,354 
Less: other segment items 3
637 46 158 315 42 — 1,198 
Intersegment elimination(186)
Segment operating profit$875 $2,707 $845 $312 $1,103 $— $5,842 
Corporate Unallocated expense 4
305 
Equity in income on unconsolidated subsidiaries(43)
Operating profit5,580 
Other income, net (25)
Interest expense, net297 
Income before taxes on income$5,308 
(in millions)Market Intelligence RatingsEnergyMobilityIndices Engineering SolutionsTotal
2023
Revenue from external customers$4,365 $3,177 $1,946 $1,484 $1,392 $133 $12,497 
Intersegment revenue 1
11 155— — 11 — 177
Revenue$4,376 $3,332 $1,946 $1,484 $1,403 $133 $12,674 
Intersegment elimination(177)
Total revenue 12,497 
Less: segment expenses 2
2,933 1,449 1,049 908 436 113 6,888 
Less: other segment items 3
729 19 193 316 42 1,300 
Intersegment elimination(177)
Segment operating profit$714 $1,864 $704 $260 $925 $19 $4,486 
Corporate Unallocated expense 4
502 
Equity in income on unconsolidated subsidiaries(36)
Operating profit4,020 
Other expense, net 15 
Interest expense, net334 
Income before taxes on income$3,671 
1Intersegment revenue primarily relates to a royalty charged to Market Intelligence for the rights to use and distribute content and data developed by Ratings.
2The segment expense category for Market Intelligence, Ratings, Energy, Mobility and Indices for the years ended December 31, 2025, 2024 and 2023 primarily include an aggregation of compensation costs, technology costs and strategic investments. The segment expense category for Engineering Solutions for the year ended December 31, 2023 primarily includes an aggregation of technology costs and compensation costs. The CODM considers actual-to-actual and budget-to-actual variances when making decisions about allocating personnel and capital to the segments; however, the CODM does not receive the individual expense items underlying the overall segment expenses. Variance explanations include segment expenses including compensation costs, technology costs and strategic investments, but the CODM is otherwise not provided, and cannot easily calculate, lower-level expense information.
3 Other segment items for the year ended December 31, 2025 for each reportable segment primarily include amortization of intangibles from acquisitions, gain on dispositions and certain items primarily including employee severance charges, acquisition and disposition-related costs, legal costs and Executive Leadership Team transition costs. Other segment items for the years ended December 31, 2024 and 2023 for each reportable segment primarily include amortization of intangibles from acquisitions, (gain) loss on dispositions and certain items primarily including IHS Markit merger costs, employee severance charges and acquisition and disposition-related costs.
4 Corporate Unallocated expense includes costs for corporate functions, select initiatives, unoccupied office space and Kensho, included in selling and general expenses.
The following table presents our revenue disaggregated by revenue type for the years ended December 31:

(in millions)Market IntelligenceRatingsEnergyMobilityIndicesEngineering Solutions
Intersegment Elimination 1
Total
2025
Subscription$4,107 $— $2,016 $1,422 $320 $— $— $7,865 
Non-subscription / Transaction186 2,470 163 325 — — — 3,144 
Non-transaction— 2,254 — — — — (200)2,054 
Asset-linked fees— — — — 1,206 — — 1,206 
Sales usage-based royalties— — 120 — 324 — — 444 
Recurring variable623 — — — — — — 623 
Total revenue$4,916 $4,724 $2,299 $1,747 $1,850 $— $(200)$15,336 
Timing of revenue recognition
Services transferred at a point in time
$186 $2,470 $163 $325 $— $— $— $3,144 
Services transferred over time
4,730 2,254 2,136 1,422 1,850 — (200)12,192 
Total revenue$4,916 $4,724 $2,299 $1,747 $1,850 $— $(200)$15,336 

(in millions)Market IntelligenceRatingsEnergyMobilityIndicesEngineering Solutions
Intersegment Elimination 1
Total
2024
Subscription$3,882 $— $1,873 $1,299 $292 $— $— $7,346 
Non-subscription / Transaction184 2,326 166 310 — — — 2,986 
Non-transaction— 2,044 — — — — (186)1,858 
Asset-linked fees— — — — 1,046 — — 1,046 
Sales usage-based royalties— — 103 — 290 — — 393 
Recurring variable579 — — — — — — 579 
Total revenue$4,645 $4,370 $2,142 $1,609 $1,628 $— $(186)$14,208 
Timing of revenue recognition
Services transferred at a point in time
$184 $2,326 $166 $310 $— $— $— $2,986 
Services transferred over time4,461 2,044 1,976 1,299 1,628 — (186)11,222 
Total revenue$4,645 $4,370 $2,142 $1,609 $1,628 $— $(186)$14,208 
(in millions)Market IntelligenceRatingsEnergyMobilityIndicesEngineering Solutions
Intersegment Elimination 1
Total
2023
Subscription$3,685 $— $1,707 $1,169 $277 $125 $— $6,963 
Non-subscription / Transaction187 1,425 158 315 — — 2,093 
Non-transaction— 1,907 — — — — (177)1,730 
Asset-linked fees— — — — 859 — — 859 
Sales usage-based royalties— — 81 — 267 — — 348 
Recurring variable504 — — — — — — 504 
Total revenue$4,376 $3,332 $1,946 $1,484 $1,403 $133 $(177)$12,497 
Timing of revenue recognition
Services transferred at a point in time
$187 $1,425 $158 $315 $— $$— $2,093 
Services transferred over time
4,189 1,907 1,788 1,169 1,403 125 (177)10,404 
Total revenue$4,376 $3,332 $1,946 $1,484 $1,403 $133 $(177)$12,497 
1    Intersegment eliminations mainly consists of a royalty charged to Market Intelligence for the rights to use and distribute content and data developed by Ratings.

Segment information for the years ended December 31 is as follows:
(in millions)Depreciation & AmortizationCapital Expenditures
 202520242023202520242023
Market Intelligence$631 $627 $597 $78 $61 $73 
Ratings32 37 37 64 29 24 
Energy138 137 137 11 
Mobility320 317 314 28 18 22 
Indices43 42 42 13 
Engineering Solutions— — — — — 
Total reportable segments1,164 1,160 1,129 185 118 139 
Corporate15 13 14 10 
Total$1,179 $1,173 $1,143 $195 $124 $143 
Segment information as of December 31 is as follows:
(in millions)Total Assets
 20252024
Market Intelligence$31,234 $29,478 
Ratings1,137 1,056 
Energy8,543 8,636 
Mobility12,974 13,222 
Indices3,378 3,200 
Total reportable segments57,266 55,592 
Corporate 1
3,738 4,629 
Assets held for sale 2
196 — 
Total$61,200 $60,221 
1Corporate assets consist principally of cash and cash equivalents, goodwill and other intangible assets, investments, assets for pension benefits and prepaid income taxes.
2Relates to the anticipated divestitures of the Enterprise Data Management and thinkFolio businesses within our Market Intelligence segment and fixed assets related to our intent to sell our facility in Centennial, Colorado.

We do not have operations in any foreign country that represent more than 7% of our consolidated revenue. Transfers between geographic areas are recorded at agreed upon prices and intercompany revenue and profit are eliminated. No single customer accounted for more than 10% of our consolidated revenue.

The following provides revenue and long-lived assets by geographic region:
(in millions)Revenue
Long-lived Assets 1
 Year ended December 31,December 31,
 20252024202320252024
U.S.$9,322 $8,640 $7,542 $483 $483 
European region3,531 3,256 2,822 153 115 
Asia1,640 1,491 1,375 203 182 
Rest of the world843 821 758 34 32 
Total$15,336 $14,208 $12,497 $873 $812 

Revenue
Long-lived Assets 1
Year ended December 31,December 31,
 20252024202320252024
U.S.61 %61 %60 %55 %60 %
European region23 23 23 18 14 
Asia11 10 11 23 22 
Rest of the world
Total100 %100 %100 %100 %100 %
1Long-lived assets include right of use assets, property and equipment, net and capitalized technology costs, net.

See Note 2 – Acquisitions and Divestitures and Note 11 – Restructuring, for actions that impacted the segment operating results.
v3.25.4
Commitments and Contingencies
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies Commitments and Contingencies
Leases

We determine whether an arrangement meets the criteria for an operating lease or a finance lease at the inception of the arrangement. We have operating leases for office space and equipment. Our leases have remaining lease terms of 1 year to 15 years, some of which include options to extend the leases for up to 12 years, and some of which include options to terminate the
leases early. We sublease certain real estate leases to third parties which mainly consist of operating leases for space within our offices.
Leases with an initial term of 12 months or less are not recorded on the balance sheet; we recognize lease expenses for these leases on a straight line-basis over the lease term in operating-related expenses and selling and general expenses.
Operating lease ROU assets and operating lease liabilities are recognized based on the present value of future minimum lease payments over the lease term at commencement date. Our future minimum based payments used to determine our lease liabilities include minimum based rent payments and escalations. As most of our leases do not provide an implicit rate, we use our estimated incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments.
During the years ended December 31, 2025, 2024 and 2023 we recorded a pre-tax impairment charge of $3 million, $3 million and $26 million, respectively, related to the impairment and abandonment of operating lease related ROU assets. The impairment charges are included in selling and general expenses within the consolidated statements of income.

The following table provides information on the location and amounts of our leases on our consolidated balance sheets as of December 31, 2025 and 2024:
(in millions)20252024
Balance Sheet Location
Assets
Right of use assetsLease right-of-use assets$413 $413 
Liabilities
Other current liabilitiesCurrent lease liabilities 124 109 
Lease liabilities — non-currentNon-current lease liabilities494 535 

The components of lease expense for the years ended December 31 are as follows: 
(in millions)202520242023
Operating lease cost$112 $129 $134 
Sublease income(14)(13)(16)
Total lease cost$98 $116 $118 

Supplemental information related to leases for the years ended December 31 are as follows:
(in millions)202520242023
Cash paid for amounts included in the measurement for operating lease liabilities
Operating cash flows for operating leases141 140 149 
Right of use assets obtained in exchange for lease obligations
Operating leases118 106 35 
Weighted-average remaining lease term and discount rate for our operating leases as of December 31 are as follows:
20252024
Weighted-average remaining lease term (years)5.35.6
Weighted-average discount rate 4.25 %4.02 %
Maturities of lease liabilities for our operating leases are as follows:
(in millions)
2026$145 
2027133 
2028106 
202985 
203063 
2031 and beyond175 
Total undiscounted lease payments $707 
Less: Imputed interest89 
Present value of lease liabilities$618 

As of December 31, 2025, the Company has certain lease agreements that have not yet commenced with total estimated future lease payments of $78 million which have been excluded from the table above. These leases are expected to begin in 2026 and continue through 2037, with lease terms ranging from 1 year to 12 years.

Related Party Agreement

In June of 2012, we entered into a license agreement (the “License Agreement”) with the holder of S&P Dow Jones Indices LLC noncontrolling interest, CME Group, which replaced the 2005 license agreement between Indices and CME Group. Under the terms of the License Agreement, S&P Dow Jones Indices LLC receives a share of the profits from the trading and clearing of CME Group’s equity index products. During the years ended December 31, 2025, 2024 and 2023, S&P Dow Jones Indices LLC earned $193 million, $192 million and $174 million of revenue under the terms of the License Agreement, respectively. The entire amount of this revenue is included in our consolidated statement of income and the portion related to the 27% noncontrolling interest is removed in net income attributable to noncontrolling interests.

Contractual Obligations

We typically have various contractual obligations, which are recorded as liabilities in our consolidated balance sheets, while other items, such as certain purchase commitments and other executory contracts, are not recognized. For example, we are contractually committed to contracts for information-technology outsourcing, certain enterprise-wide information-technology software licensing and maintenance. In the first quarter of 2023, S&P Global and Amazon Web Services (“AWS”) entered into a multi-year strategic collaboration agreement with a purchase obligation of $1.0 billion, before incremental credits, over a five-year period. With AWS as its preferred cloud provider, S&P Global will enhance its cloud infrastructure, accelerate business growth, engineer new innovations for key industry segments, and help their customers navigate rapidly changing market conditions.

Legal & Regulatory Matters

In the normal course of business both in the United States and abroad, the Company and its subsidiaries are defendants in a number of legal proceedings and are often subjected to government and regulatory proceedings, investigations and inquiries.

A class action lawsuit was filed in Australia on August 7, 2020 against the Company and a subsidiary of the Company. The lawsuit relates to alleged investment losses in collateralized debt obligations rated by Ratings prior to the financial crisis between 2005 and 2007. We can provide no assurance that we will not be obligated to pay significant amounts in order to resolve the lawsuit on terms deemed acceptable.

From time to time, the Company receives customer complaints. The Company believes it has strong contractual protections in the terms and conditions included in its arrangements with customers. Nonetheless, in the interest of managing customer relationships, the Company from time to time engages in dialogue with such customers in an effort to resolve such complaints, and if such complaints cannot be resolved through dialogue, may face litigation regarding such complaints. The Company does not expect to incur material losses as a result of these matters.

Moreover, various government and self-regulatory agencies frequently make inquiries and conduct investigations into our compliance with applicable laws and regulations, including those related to our regulated products and services, antitrust matters and other matters, such as ESG. For example, as a nationally recognized statistical rating organization registered with
the SEC under Section 15E of the Exchange Act, S&P Global Ratings is in ongoing communication with the staff of the SEC regarding compliance with its extensive obligations under the federal securities laws. Although S&P Global seeks to promptly address any compliance issues that it detects or that the staff of the SEC or another regulator raises, there can be no assurance that the SEC or another regulator will not seek remedies against S&P Global for one or more compliance deficiencies. Any of these proceedings, investigations or inquiries could ultimately result in adverse judgments, damages, fines, penalties or activity restrictions, which could adversely impact our consolidated financial condition, cash flows, business or competitive position.

In view of the uncertainty inherent in litigation and government and regulatory enforcement matters, we cannot predict the eventual outcome of such matters or the timing of their resolution, or in most cases reasonably estimate what the eventual judgments, damages, fines, penalties or impact of activity (if any) restrictions may be. As a result, we cannot provide assurance that such outcomes will not have a material adverse effect on our consolidated financial condition, cash flows, business or competitive position. As litigation or the process to resolve pending matters progresses, as the case may be, we will continue to review the latest information available and assess our ability to predict the outcome of such matters and the effects, if any, on our consolidated financial condition, cash flows, business or competitive position, which may require that we record liabilities in the consolidated financial statements in future periods.
v3.25.4
Schedule II - Valuation and Qualifying Accounts
12 Months Ended
Dec. 31, 2025
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Schedule II - Valuation and Qualifying Accounts
Schedule II – Valuation and Qualifying Accounts
(in millions)
 
Additions/(deductions)Balance at
beginning of
year
Net charges
to income
Deductions and other 1
Balance at end
of year
Year ended December 31, 2025
Allowance for doubtful accounts$44 $40 $(34)$50 
Year ended December 31, 2024
Allowance for doubtful accounts$54 $42 $(52)$44 
Year ended December 31, 2023
Allowance for doubtful accounts$48 $27 $(21)$54 
1Primarily includes uncollectible accounts written off, net of recoveries, impact of acquisitions and divestitures and adjustments for foreign currency translation.
v3.25.4
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2025
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.4
Insider Trading Policies and Procedures
12 Months Ended
Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.4
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
Integrated Risk Management

Management is responsible for the day-to-day management of the Company’s risk exposures in a manner consistent with the strategic direction and objectives established by the Board. As a critical component of the Company’s risk management process, management has adopted an integrated risk management framework to continuously identify, assess, measure, manage, monitor and report current and emerging non-financial risks. As part of this framework, the Company has an Enterprise Risk Management (“ERM”) Committee which is chaired by the Company’s Chief Risk Officer. Our Chief Information Security Officer (“CISO”) is also a member of the ERM Committee. The ERM Committee oversees the Company’s risk management framework, including the implementation of the framework components across the Company and promotes a strong Company-wide culture of risk management, compliance and control.

Engagement of Third-party Support

We engage third-party services to conduct evaluations of our security controls, whether through penetration testing, independent audits or consulting on best practices to address new challenges. These evaluations include testing both the design and operational effectiveness of security controls. We also share and receive threat intelligence with our defense industrial base peers, government agencies, information sharing and analysis centers and cybersecurity associations.

Third-party Risk Management

Our risk management program also assesses third-party risks, and we perform third-party risk management to identify and mitigate risks from third parties such as vendors, suppliers, and other business partners associated with our use of third-party service providers. Cybersecurity risks are evaluated when determining the selection and oversight of applicable third-party service providers.

Impact of Risks from Cybersecurity Threats

We are regularly subject to cybersecurity attacks. None of the risks from cybersecurity threats we’ve faced to date have materially affected, and we do not believe are reasonably likely to materially affect the Company, our business strategy, results of operations or financial condition. For further information about risks we face from cybersecurity threats, see the risk factor entitled "Our size, scale and role in the global markets increases our risk for cyber attacks and other cyber-security risks. Our information systems and networks and those of our third-party service providers are exposed to risks related to cybersecurity and protection of confidential information, including material non-public information, which could have a material adverse effect on our business, financial condition or results of operations" in Item 1A, Risk Factors in this Annual Report on Form 10-K.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block] Management is responsible for the day-to-day management of the Company’s risk exposures in a manner consistent with the strategic direction and objectives established by the Board. As a critical component of the Company’s risk management process, management has adopted an integrated risk management framework to continuously identify, assess, measure, manage, monitor and report current and emerging non-financial risks. As part of this framework, the Company has an Enterprise Risk Management (“ERM”) Committee which is chaired by the Company’s Chief Risk Officer. Our Chief Information Security Officer (“CISO”) is also a member of the ERM Committee. The ERM Committee oversees the Company’s risk management framework, including the implementation of the framework components across the Company and promotes a strong Company-wide culture of risk management, compliance and control.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block]
Board Oversight of Cybersecurity Threats

The board of directors of the Company (the “Board”) has oversight responsibility for the Company’s risk management framework, including technology and cybersecurity risks facing the Company.

Our Board and Audit Committee gave significant consideration over the past several years to the appropriate Board and Committee oversight structure for risks associated with technology and cybersecurity. The full Board receives briefings from management on enterprise-wide technology, cybersecurity risk management and the overall technology and cybersecurity environment by management. Specifically, the full Board receives biannual reports from the Chief Digital Solutions Officer and the CISO.
The Board coordinates with the Audit Committee to ensure active Board- and Committee-level oversight of the Company’s technology and cyber risk profile, enterprise technology and cyber strategies, and information security initiatives. In addition, the Board has delegated primary responsibility for oversight of the Company’s key risks, including cybersecurity, to the Audit Committee. The Audit Committee reviews technology and cybersecurity risks, as well as the Company’s risk mitigation processes and internal control procedures to protect sensitive business information. The Audit Committee also receives regular updates from the Chief Digital Solutions Officer and the CISO on the Company’s technology and cybersecurity programs. In addition, the Finance Committee oversees management’s strategy with regard to technology and associated risks, including cybersecurity risks, when considering major capital expenditures and acquisitions. The Board also receives regular updates from the Audit Committee on its in-depth Committee-level review.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] In addition to the risk management activities undertaken by the ERM Committee, our corporate information security organization, led by our CISO, is responsible for our overall information security strategy, policy, security engineering, operations and cyber threat detection and response.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] In addition to the risk management activities undertaken by the ERM Committee, our corporate information security organization, led by our CISO, is responsible for our overall information security strategy, policy, security engineering, operations and cyber threat detection and response. The current CISO has more than 32 years of technology industry leadership, cybersecurity expertise and engineering and operations experience. The corporate information security organization manages and continually enhances the Company’s enterprise security structure with the goal of preventing cybersecurity incidents to the extent feasible, while simultaneously increasing our system resilience to minimize the business impact should an incident occur.
Cybersecurity Risk Role of Management [Text Block] In addition to the risk management activities undertaken by the ERM Committee, our corporate information security organization, led by our CISO, is responsible for our overall information security strategy, policy, security engineering, operations and cyber threat detection and response. The current CISO has more than 32 years of technology industry leadership, cybersecurity expertise and engineering and operations experience. The corporate information security organization manages and continually enhances the Company’s enterprise security structure with the goal of preventing cybersecurity incidents to the extent feasible, while simultaneously increasing our system resilience to minimize the business impact should an incident occur. Central to this organization is our cyber incident response team, which is responsible for the Company’s protection, detection and response capabilities. In the event of a cybersecurity incident, the Company is equipped with an incident response plan that includes: (i) detection and analysis, (ii) containment and eradication, and (iii) remediation and (iv) preparation for future incidents. Incident responses are led by our Information Security team and supported by Legal, Compliance and other functions as appropriate. The CISO and the Chief Digital Solutions Officer provide regular updates to the Board and the Audit Committee concerning the Company’s technology and cybersecurity programs, associated risks and the Company’s efforts to help mitigate those risks.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] In addition to the risk management activities undertaken by the ERM Committee, our corporate information security organization, led by our CISO, is responsible for our overall information security strategy, policy, security engineering, operations and cyber threat detection and response.Central to this organization is our cyber incident response team, which is responsible for the Company’s protection, detection and response capabilities. In the event of a cybersecurity incident, the Company is equipped with an incident response plan that includes: (i) detection and analysis, (ii) containment and eradication, and (iii) remediation and (iv) preparation for future incidents. Incident responses are led by our Information Security team and supported by Legal, Compliance and other functions as appropriate. The CISO and the Chief Digital Solutions Officer provide regular updates to the Board and the Audit Committee concerning the Company’s technology and cybersecurity programs, associated risks and the Company’s efforts to help mitigate those risks.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] The current CISO has more than 32 years of technology industry leadership, cybersecurity expertise and engineering and operations experience.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] Central to this organization is our cyber incident response team, which is responsible for the Company’s protection, detection and response capabilities. In the event of a cybersecurity incident, the Company is equipped with an incident response plan that includes: (i) detection and analysis, (ii) containment and eradication, and (iii) remediation and (iv) preparation for future incidents. Incident responses are led by our Information Security team and supported by Legal, Compliance and other functions as appropriate. The CISO and the Chief Digital Solutions Officer provide regular updates to the Board and the Audit Committee concerning the Company’s technology and cybersecurity programs, associated risks and the Company’s efforts to help mitigate those risks.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.4
Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Nature of operations
Nature of operations

S&P Global Inc. (together with its consolidated subsidiaries, the “Company,” the “Registrant,” “we,” “us” or “our”) is a global, diversified, and highly differentiated provider of benchmarks, data, analytics and workflow solutions in the global capital, energy and commodity, and automotive markets. The capital markets include asset managers, investment banks, commercial banks, insurance companies, exchanges, trading firms and issuers; the energy and commodity markets include producers, consumers, traders and intermediaries within energy, chemicals, shipping, metals, carbon and agriculture; and the automotive markets include manufacturers, suppliers, dealerships, service shops and consumers.

Our operations consist of five reportable segments: S&P Global Market Intelligence (“Market Intelligence”), S&P Global Ratings (“Ratings”), S&P Global Energy (“Energy”), S&P Global Mobility (“Mobility”) and S&P Dow Jones Indices (“Indices”).
Market Intelligence is a global provider of multi-asset-class data and analytics integrated with purpose-built workflow solutions.
Ratings is an independent provider of credit ratings, research, and analytics.
Energy is a leading independent provider of information and benchmark prices for the energy and commodity markets.
Mobility is a leading provider of solutions serving the full automotive value chain including vehicle manufacturers (Original Equipment Manufacturers or OEMs), automotive suppliers, mobility service providers, retailers, consumers, and finance and insurance companies.
Indices is a global index provider that maintains a wide variety of valuation and index benchmarks for investment advisors, wealth managers and institutional investors.
On April 29, 2025, we announced that our Board of Directors decided to pursue a full separation of our Mobility segment, creating a new publicly traded company. The transaction, which would be implemented through the spin-off of shares of the new company to S&P Global shareholders, is expected to be tax-free for U.S. federal income tax purposes for S&P Global shareholders and is expected to be completed mid-2026, subject to the satisfaction of customary legal and regulatory requirements and approvals.
Revenue Recognition
Revenue Recognition
Under Accounting Standards Codification (“ASC”) 606, revenue is recognized when a customer obtains control of promised goods or services in an amount that reflects the consideration the entity expects to receive in exchange for those goods or services.

Subscription revenue
Subscription revenue at Market Intelligence is primarily derived from distribution of data, valuation services, analytics, third party research, and credit ratings-related information through both feed and web-based channels. Subscription revenue at Market Intelligence also includes software and hosted product offerings which provide maintenance and continuous access to our platforms over the contract term. Subscription revenue at Energy is primarily from subscriptions to our market data and market insights (price assessments, market reports and commentary and analytics) along with other information products and software term licenses. Subscription revenue at Mobility is primarily derived from products that provide data and insight on future vehicles sales and production, including detailed forecasts on technology and vehicle components; supply car makers and dealers with market reporting products, predictive analytics and marketing automation software; and support dealers with vehicle history reports, used car listings and service retention solutions. Subscription revenue at Mobility also include a range of services to financial institutions, to support their marketing, insurance underwriting and claims management activities. Subscription revenue at Indices is derived from the contracts for underlying data of our indexes to support our customers’ management of index funds, portfolio analytics, and research. Subscription revenue at Engineering Solutions was primarily from subscriptions to our Product Design offerings providing standards, codes and specifications; applied technical reference; engineering journals, reports, best practices, and other vetted technical reference; and patents and patent applications.
For subscription products and services, we generally provide continuous access to dynamic data sets and analytics for a defined period, with revenue recognized ratably as our performance obligation to provide access to our data and analytics is progressively fulfilled over the stated term of the contract.
Non-transaction revenue
Non-transaction revenue at Ratings primarily includes fees for surveillance of a credit rating, annual fees for customer relationship-based pricing programs, fees for entity credit ratings and global research and analytics at Crisil. Non-transaction revenue also includes an intersegment revenue elimination of $200 million, $186 million and $177 million for the years ended December 31, 2025, 2024 and 2023, respectively, mainly consisting of the royalty charged to Market Intelligence for the rights to use and distribute content and data developed by Ratings.

For non-transaction revenue related to Rating’s surveillance services, we continuously monitor factors that impact the creditworthiness of an issuer over the contractual term with revenue recognized to the extent that our performance obligation is progressively fulfilled over the term contract. Because surveillance services are continuously provided throughout the term of the contract, our measure of progress towards fulfillment of our obligation to monitor a rating is a time-based output measure with revenue recognized ratably over the term of the contract.

Non-subscription / Transaction revenue
Transaction revenue at our Ratings segment primarily includes fees associated with:

ratings related to new issuance of corporate and government debt instruments; as well as structured finance instruments; and

bank loan ratings.

Transaction revenue is recognized at the point in time when our performance obligation is satisfied by issuing a rating on our customer’s instruments and when we have a right to payment and the customer can benefit from the significant risks and rewards of ownership.

Non-subscription revenue at Market Intelligence is primarily related to certain advisory, pricing conferences and events, and analytical services. Non-subscription revenue at Mobility includes transactional sales of data that are non-cyclical in nature — and that are usually tied to underlying business metrics such as vehicle manufacturers marketing spend or safety recall activity — as well as consulting and advisory services. Non-subscription revenue at Energy is primarily related to conference sponsorship, consulting engagements, events, and perpetual software licenses. Non-subscription revenue at Engineering Solutions was primarily from retail transaction and consulting services.

Asset-linked fees
Asset-linked fees at Indices are primarily related to royalties payments based on the value of assets under management in our customers exchange-traded funds and mutual funds.

For asset-linked products and services, we provide licenses conveying continuous access to our index and benchmark-related intellectual property during a specified contract term. Revenue is recognized when the extent that our customers have used our licensed intellectual property can be quantified. Recognition of revenue for our asset-linked fee arrangements is subject to the recognition constraint for usage-based royalty payments because we cannot reasonably predict the value of the assets that will be invested in index funds structured using our intellectual property until it is either publicly available or when we are notified by our customers. Revenue derived from an asset-linked fee arrangement is measured and recognized when the certainty of the extent of its utilization of our index products by our customers is known.

Sales usage-based royalties

Sales usage-based royalty revenue at our Indices segment is primarily related to trading based fees from exchange-traded derivatives. Sales and usage-based royalty revenue at our Energy segment is primarily related to licensing of its proprietary market price data and price assessments to commodity exchanges.

For sales usage-based royalty products and services, we provide licenses conveying the right to continuous access to our intellectual property over the contract term, with revenue recognized when the extent of our license’s utilization can be quantified, or more specifically, when trading volumes are known and publicly available to us or when we are notified by our customers. Recognition of revenue of fees tied to trading volumes is subject to the recognition constraint for a usage-based
royalty promised by our customers in exchange for the license of our intellectual property, with revenue recognized when trading volumes are known.

Recurring variable revenue
Recurring variable revenue at Market Intelligence represents revenue from contracts for services that specify a fee based on, among other factors, the number of trades processed, assets under management, or the number of positions valued.

Arrangements with Multiple Performance Obligations
Our contracts with customers may include multiple performance obligations. Revenue relating to agreements that provide for more than one performance obligation is recognized based upon the relative fair value to the customer of each service component as each component is earned. The fair value of the service components are determined using an analysis that considers cash consideration that would be received for instances when the service components are sold separately. If the fair value to the customer for each service is not objectively determinable, we make our best estimate of the services’ stand-alone selling price and record revenue as it is earned over the service period.

Receivables
We record a receivable when a customer is billed or when revenue is recognized prior to billing a customer. For multi-year agreements, we generally invoice customers annually at the beginning of each annual period.

Contract Assets
Contract assets include unbilled amounts from when the Company transfers service to a customer before a customer pays consideration or before payment is due. As of December 31, 2025 and 2024, contract assets were $89 million and $69 million, respectively, and are included in accounts receivable in our consolidated balance sheets.

Unearned Revenue
We record unearned revenue when cash payments are received in advance of our performance. The increase in the unearned revenue balance for the year ended December 31, 2025 is primarily driven by cash payments received in advance of satisfying our performance obligations, offset by $3.8 billion of revenues recognized that were included in the unearned revenue balance at the beginning of the period.

Remaining Performance Obligations
Remaining performance obligations represent the transaction price of contracts for work that has not yet been performed. As of December 31, 2025, the aggregate amount of the transaction price allocated to remaining performance obligations was $5.9 billion. We expect to recognize revenue on approximately half and three-quarters of the remaining performance obligations over the next 12 and 24 months, respectively, with the remainder recognized thereafter.

We do not disclose the value of unfulfilled performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts where revenue is a usage-based royalty promised in exchange for a license of intellectual property.

Costs to Obtain a Contract
We recognize an asset for the incremental costs of obtaining a contract with a customer if we expect the benefit of those costs to be longer than one year. We have determined that the costs associated with certain sales commission programs are incremental to the costs to obtain contracts with customers and therefore meet the criteria to be capitalized. Total capitalized costs to obtain a contract were $349 million and $291 million as of December 31, 2025 and December 31, 2024, respectively, and are included in prepaid and other current assets and other non-current assets on our consolidated balance sheets. The capitalized asset will be amortized over a period consistent with the transfer to the customer of the goods or services to which the asset relates, calculated based on the customer term and the average life of the products and services underlying the contracts which has been determined to be approximately 2 to 5 years. The expense is recorded within selling and general expenses in the consolidated statements of income.

We expense sales commissions when incurred if the amortization period would have been one year or less. These costs are recorded within selling and general expenses.
Equity in Income on Unconsolidated Subsidiaries and Equity Investments in Unconsolidated Subsidiaries
The Company held an investment in a 50/50 joint venture arrangement with shared control with CME Group that combined each company’s post-trade services into a joint venture, OSTTRA. The joint venture provided trade processing and risk
mitigation operations and incorporated CME Group’s optimization businesses (Traiana, TriOptima, and Reset) and the Company’s MarkitSERV business. The combination was intended to increase operating efficiencies of both the company’s business to more effectively service clients with enhanced platforms and services for OTC markets across interest rate, FX, equity, and credit asset classes. Our share of earnings or losses are recognized in Equity in income on unconsolidated subsidiaries in our consolidated statements of income.
Equity Investments in Unconsolidated Subsidiaries
Equity investments for which we exercise significant influence, but do not have control over the investee, are accounted for using the equity method of accounting. Unrealized gains and losses are included in other (income) expense, net. Equity investments for which we do not have the ability to exercise significant influence are primarily accounted for under the measurement alternative. Under the measurement alternative, the carrying value is measured at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for identical or similar investments of the same issuer. Adjustments are determined primarily based on a market approach as of the transaction date and are recorded in other (income) expense, net. Our equity investments are included in Equity investments in unconsolidated subsidiaries in our consolidated balance sheets. Our share of earnings or losses are recognized in other (income) expense, net in our consolidated statements of income. We periodically evaluate all our equity investments for impairment.

The OSTTRA joint venture was accounted for using the equity method of accounting, and our share of earnings or losses are recognized in Equity in income on unconsolidated subsidiaries in our consolidated statements of income.
Assets and Liabilities Held for Sale and Discontinued Operations
Assets and Liabilities Held for Sale and Discontinued Operations
Assets and Liabilities Held for Sale
We classify a disposal group to be sold as held for sale in the period in which all of the following criteria are met: management, having the authority to approve the action, commits to a plan to sell the disposal group; the disposal group is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such disposal group; an active program to locate a buyer and other actions required to complete the plan to sell the disposal group have been initiated; the sale of the disposal group is probable, and transfer of the disposal group is expected to qualify for recognition as a completed sale within one year, except if events or circumstances beyond our control extend the period of time required to sell the disposal group beyond one year; the disposal group is being actively marketed for sale at a price that is reasonable in relation to its current fair value; and actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn.

A disposal group that is classified as held for sale is initially measured at the lower of its carrying value or fair value less any costs to sell. Any loss resulting from this measurement is recognized in the period in which the held for sale criteria are met. Conversely, gains are not recognized on the sale of a disposal group until the date of sale.

The fair value of a disposal group less any costs to sell is assessed each reporting period it remains classified as held for sale and any subsequent changes are reported as an adjustment to the carrying value of the disposal group, as long as the new carrying value does not exceed the carrying value of the disposal group at the time it was initially classified as held for sale. Upon determining that a disposal group meets the criteria to be classified as held for sale, the Company reports the assets and liabilities of the disposal group as held for sale in the current period in our consolidated balance sheets.

Discontinued Operations
In determining whether a disposal of a component of an entity or a group of components of an entity is required to be presented as a discontinued operation, we make a determination whether the disposal represents a strategic shift that had, or will have, a major effect on our operations and financial results. A component of an entity comprises operations and cash flows that can be clearly distinguished both operationally and for financial reporting purposes. If we conclude that the disposal represents a strategic shift, then the results of operations of the group of assets being disposed of (as well as any gain or loss on the disposal transaction) are aggregated for separate presentation apart from our continuing operating results in the consolidated financial statements.
Principles of consolidation
Principles of consolidation
The consolidated financial statements include the accounts of all subsidiaries and our share of earnings or losses of joint ventures and affiliated companies under the equity method of accounting. All significant intercompany accounts and transactions have been eliminated. The Company applies the guidelines set forth in Topic 810 of the ASC in assessing its interests in variable interest entities to decide whether to consolidate an entity. The Company has reviewed the potential variable interest entities and determined that there are no consolidation requirements under Topic 810 of the ASC.
Use of estimates
Use of estimates
The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.
Cash and cash equivalents
Cash and cash equivalents
Cash and cash equivalents include ordinary bank deposits and highly liquid investments with original maturities of three months or less that consist primarily of money market funds with unrestricted daily liquidity and fixed term time deposits. Such investments and bank deposits are stated at cost, which approximates market value, and were $1.7 billion as of December 31, 2025 and 2024. These investments are not subject to significant market risk.
Restricted cash
Restricted cash
Cash that is subject to legal restrictions or is unavailable for general operating purposes is classified as restricted cash.
Short-term investments
Short-term investments
Short-term investments are securities with original maturities greater than 90 days that are available for use in our operations in the next twelve months. The short-term investments, primarily consisting of certificates of deposit and mutual funds, are recorded at cost, which approximates fair value, which is estimated based on the net asset value of these investments. Interest and dividends are recorded in income when earned.
Accounts receivable
Accounts receivable
Credit is extended to customers based upon an evaluation of the customer’s financial condition. Accounts receivable, which include billings consistent with terms of contractual arrangements, are recorded at net realizable value.
Allowance for doubtful accounts
Allowance for doubtful accounts
The allowance for doubtful accounts reserve methodology is based on historical analysis, a review of outstanding balances and current conditions, and by incorporating data points that provide indicators of future economic conditions including forecasted industry default rates and industry index benchmarks. In determining these reserves, we consider, amongst other factors, the financial condition and risk profile of our customers, areas of specific or concentrated risk as well as applicable industry trends or market indicators.
Capitalized technology costs
Capitalized technology costs
We capitalize certain software development and website implementation costs. Capitalized costs only include incremental, direct costs of materials and services incurred to develop the software after the preliminary project stage is completed, funding has been committed and it is probable that the project will be completed and used to perform the function intended. Incremental costs are expenditures that are out-of-pocket to us and are not part of an allocation or existing expense base. Software development and website implementation costs are expensed as incurred during the preliminary project stage. Capitalized costs are amortized from the year the software is ready for its intended use over its estimated useful life, three to seven years, using the straight-line method. Periodically, we evaluate the amortization methods, remaining lives and recoverability of such costs. Capitalized software development and website implementation costs are included in other non-current assets and are presented net of accumulated amortization.
Fair Value
Fair Value
Certain assets and liabilities are required to be recorded at fair value and classified within a fair value hierarchy based on inputs used when measuring fair value. We have foreign exchange forward contracts, cross currency and interest rate swaps that are adjusted to fair value on a recurring basis.
Other financial instruments, including cash and cash equivalents and short-term investments, are recorded at cost, which approximates fair value because of the short-term maturity and highly liquid nature of these instruments.
Accounting for the impairment of long-lived assets (including other intangible assets)
Accounting for the impairment of long-lived assets (including other intangible assets)
We evaluate long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Upon such an occurrence, recoverability of assets to be held and used is measured by comparing the carrying amount of an asset to current forecasts of undiscounted future net cash flows expected to be generated by the asset. If the carrying amount of the asset exceeds its estimated future cash flows, an impairment charge is recognized equal to the amount by which the carrying amount of the asset exceeds the fair value of the asset. For long-lived assets held for sale, assets are written down to fair value, less cost to sell. Fair value is determined based on market evidence, discounted cash flows, appraised values or management’s estimates, depending upon the nature of the assets.
Leases
Leases
We determine whether an arrangement meets the criteria for an operating lease or a finance lease at the inception of the arrangement. We have operating leases for office space and equipment. Our leases have remaining lease terms of 1 year to 15 years, some of which include options to extend the leases for up to 12 years, and some of which include options to terminate the leases early. We consider these options in determining the lease term used to establish our right-of use (ROU) assets and associated lease liabilities. We sublease certain real estate leases to third parties which mainly consist of operating leases for space within our offices.

Leases with an initial term of 12 months or less are not recorded on the balance sheet; we recognize lease expenses for these leases on a straight line-basis over the lease term in operating-related expenses and selling and general expenses.

Operating lease ROU assets and operating lease liabilities are recognized based on the present value of future minimum lease payments over the lease term at commencement date. Our future minimum based payments used to determine our lease liabilities include minimum based rent payments and escalations. As most of our leases do not provide an implicit rate, we use our estimated incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments.
Goodwill and other indefinite-lived intangible assets
Goodwill and other indefinite-lived intangible assets
Goodwill represents the excess of purchase price and related costs over the value assigned to the net tangible and identifiable intangible assets of businesses acquired. Goodwill and other intangible assets with indefinite lives are not amortized, but instead are tested for impairment annually during the fourth quarter each year, or more frequently if events or changes in circumstances indicate that the asset might be impaired. We have five reporting units with goodwill that are evaluated for impairment.

We initially perform a qualitative analysis evaluating whether any events and circumstances occurred or exist that provide evidence that it is more likely than not that the fair value of any of our reporting units is less than its carrying amount. If, based on our evaluation we do not believe that it is more likely than not that the fair value of any of our reporting units is less than its carrying amount, no quantitative impairment test is performed. Conversely, if the results of our qualitative assessment determine that it is more likely than not that the fair value of any of our reporting units is less than their respective carrying amounts we perform a quantitative impairment test.

When conducting our impairment test to evaluate the recoverability of goodwill at the reporting unit level, the estimated fair value of the reporting unit is compared to its carrying value including goodwill. Fair value of the reporting units are estimated using the income approach, which incorporates the use of the discounted free cash flow (“DCF”) analyses and are corroborated using the market approach, which incorporates the use of revenue and earnings multiples based on market data. The DCF analyses are based on the current operating budgets and estimated long-term growth projections for each reporting unit. Future cash flows are discounted based on a market comparable weighted average cost of capital rate for each reporting unit, adjusted for market and other risks where appropriate. In addition, we analyze any difference between the sum of the fair values of the reporting units and our total market capitalization for reasonableness, taking into account certain factors including control premiums. If the fair value of the reporting unit is less than the carrying value, the difference is recognized as an impairment charge.

We evaluate the recoverability of indefinite-lived intangible assets by first performing a qualitative analysis evaluating whether any events and circumstances occurred that provide evidence that it is more likely than not that the indefinite-lived asset is impaired. If, based on our evaluation of the events and circumstances that occurred during the year we do not believe that it is more likely than not that the indefinite-lived asset is impaired, no quantitative impairment test is performed. Conversely, if the results of our qualitative assessment determine that it is more likely than not that the indefinite-lived asset is impaired, a quantitative impairment test is performed. If necessary, an impairment analysis is performed using the income approach to estimate the fair value of the indefinite-lived intangible asset. If the intangible asset carrying value exceeds its fair value, an impairment charge is recognized in an amount equal to that excess.

Significant judgments inherent in these analyses include estimating the amount and timing of future cash flows and the selection of appropriate discount rates, royalty rates and long-term growth rate assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value for each reporting unit and indefinite-lived intangible asset and could result in an impairment charge, which could be material to our financial position and results of operations.
Foreign currency translation
Foreign currency translation
We have operations in many foreign countries. For most international operations, the local currency is the functional currency. For international operations that are determined to be extensions of the parent company, the United States (“U.S.”) dollar is the functional currency. For local currency operations, assets and liabilities are translated into U.S. dollars using end of period exchange rates, and revenue and expenses are translated into U.S. dollars using weighted-average exchange rates. Foreign currency translation adjustments are accumulated in a separate component of equity.
Depreciation
Depreciation
The costs of property and equipment are depreciated using the straight-line method based upon the following estimated useful lives: buildings and improvements from 15 to 40 years and equipment and furniture from 2 to 10 years. The costs of leasehold improvements are amortized over the lesser of the useful lives or the terms of the respective leases.
Advertising expense
Advertising expense
The cost of advertising is expensed as incurred.
Stock-based compensation
Stock-based compensation
Stock-based compensation expense is measured at the grant date based on the fair value of the award and is recognized over the requisite service period, which typically is the vesting period. Stock-based compensation is classified as both operating-related expense and selling and general expense in the consolidated statements of income.
Income taxes
Income taxes
Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to be applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. We recognize liabilities for uncertain tax positions taken or expected to be taken in income tax returns. Accrued interest and penalties related to unrecognized tax benefits are recognized in interest expense and operating expense, respectively.

Judgment is required in determining our provision for income taxes, deferred tax assets and liabilities and unrecognized tax benefits. In determining the need for a valuation allowance, the historical and projected financial performance of the operation that is recording a net deferred tax asset is considered along with any other pertinent information.
We file income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions, and we are routinely under audit by many different tax authorities. We believe that our accrual for tax liabilities is adequate for all open audit years based on an assessment of many factors including past experience and interpretations of tax law. This assessment relies on estimates and assumptions and may involve a series of complex judgments about future events. It is possible that tax examinations will be settled prior to December 31, 2026. If any of these tax audit settlements do occur within that period we would make any necessary adjustments to the accrual for unrecognized tax benefits.
Redeemable Noncontrolling Interest
Redeemable Noncontrolling Interest
The agreement with the minority partners of our S&P Dow Jones Indices LLC joint venture contains redemption features whereby interests held by our minority partners are redeemable either (i) at the option of the holder or (ii) upon the occurrence of an event that is not solely within our control. Since redemption of the noncontrolling interest is outside of our control, this interest is presented on our consolidated balance sheets under the caption “Redeemable noncontrolling interest.” If the interest were to be redeemed, we would generally be required to purchase the interest at fair value on the date of redemption. We adjust the redeemable noncontrolling interest each reporting period to its estimated redemption value, but never less than its initial fair value, using both income and market valuation approaches. Our income and market valuation approaches incorporate Level 3 measures for instances when observable inputs are not available. The more significant judgmental assumptions used to estimate the value of the S&P Dow Jones Indices LLC joint venture include an estimated discount rate, a range of assumptions that form the basis of the expected future net cash flows (e.g., the revenue growth rates and operating margins), and a company specific beta. The significant judgmental assumptions used that incorporate market data, including the relative weighting of market observable information and the comparability of that information in our valuation models, are forward-looking and could be affected by future economic and market conditions. Any adjustments to the redemption value will impact retained income.
Contingencies
Contingencies
We accrue for loss contingencies when both (a) information available prior to issuance of the consolidated financial statements indicates that it is probable that a liability had been incurred at the date of the financial statements and (b) the amount of loss can reasonably be estimated. We continually assess the likelihood of any adverse judgments or outcomes to our contingencies, as well as potential amounts or ranges of probable losses, and recognize a liability, if any, for these contingencies based on an analysis of each matter with the assistance of outside legal counsel and, if applicable, other experts. Because many of these matters are resolved over long periods of time, our estimate of liabilities may change due to new developments, changes in assumptions or changes in our strategy related to the matter. When we accrue for loss contingencies and the reasonable estimate of the loss is within a range, we record our best estimate within the range. We disclose an estimated possible loss or a range of loss when it is at least reasonably possible that a loss may be incurred.
Recently Issued or Adopted Accounting Standards
Recently Issued or Adopted Accounting Standards
In November of 2025, the Financial Accounting Standards Board (“FASB”) issued accounting guidance to more closely align hedge accounting with the economics of an entity's risk management activities. This guidance is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods, and early adoption is permitted. We do not expect this guidance to have a significant impact on our consolidated financial statements.

In September of 2025, the FASB issued accounting guidance that clarifies the guidance on which contracts are subject to derivative accounting and guidance on accounting for share based payments on contracts with customers. This guidance is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods, and early adoption is permitted. We do not expect this guidance to have a significant impact on our consolidated financial statements.

In September of 2025, the FASB issued accounting guidance which removes references to prescriptive software development stages and includes an updated framework for capitalizing internal software costs. This guidance is effective for annual reporting periods beginning after December 15, 2027, and interim reporting periods within those annual reporting periods, and early adoption is permitted. We do not expect this guidance to have a significant impact on our consolidated financial statements.

In July of 2025, the FASB issued accounting guidance that provides an optional practical expedient for estimating future credit losses based on current conditions as of the balance sheet date and assuming those conditions do not change over the remaining life of the accounts receivable. This guidance is effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods, and early adoption is permitted. We do not expect this guidance to have a significant impact on our consolidated financial statements.
In May of 2025, the FASB issued accounting guidance to improve the requirements for identifying the accounting acquirer in ASC 805, Business Combinations. The amendments in this update revise current guidance for determining the accounting acquirer for a transaction effected primarily by exchanging equity interests in which the legal acquiree is a VIE that meets the definition of a business. This guidance is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods, and early adoption is permitted as of the beginning of an interim or annual reporting period. This guidance is required to be applied prospectively to any acquisition transaction that occurs after the initial application date. We do not expect this guidance to have a significant impact on our consolidated financial statements.

In November of 2024, the FASB issued accounting guidance which requires that an entity disclose, in the notes to financial statements, additional information about specific expense categories. The amendments in this update are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. We are currently evaluating the impact of this guidance on the Company’s disclosures.
In December of 2023, the FASB issued Accounting Standards Update No. 2023-09, Improvements to Income Tax Disclosures (“ASU 2023-09”). ASU 2023-09 amends ASC 740, Income Taxes to expand income tax disclosures and requires that the Company disclose (i) the income tax rate reconciliation using both percentages and reporting currency amounts; (ii) specific categories within the income tax rate reconciliation; (iii) additional information for reconciling items that meet a quantitative threshold; (iv) the composition of state and local income taxes by jurisdiction; and (v) the amount of income taxes paid disaggregated by jurisdiction. The Company adopted ASU 2023-09 for the year ended December 31, 2025 on a prospective basis.
Reclassification
Reclassification
Certain prior year amounts have been reclassified for comparability purposes.
v3.25.4
Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of Other (Income) Expense, Net
The components of other (income) expense, net for the years ended December 31 are as follows:
 
(in millions)202520242023
Other components of net periodic benefit cost $(22)$(24)$— 
Net (gain) loss from investments(14)(1)15 
Other (income) expense, net$(36)$(25)$15 
v3.25.4
Acquisitions and Divestitures (Tables)
12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Schedule of Liabilities Assumed in Conjunction with Acquisitions
Liabilities assumed in conjunction with our acquisitions are as follows:
(in millions)Year ended December 31,
 202520242023
Fair value of assets acquired$2,321 $549 399 
Cash paid, net (2,023)(305)(296)
Liabilities assumed$298 $244 $103 
Schedule of Key Components of Assets and Liabilities Held for Sale
The components of assets and liabilities held for sale in the consolidated balance sheet consist of the following:
(in millions)December 31,December 31,
2025 1
2024
Accounts receivable, net $34 $— 
Property and equipment, net— 
Goodwill141 — 
Other non-current assets13 — 
Assets held for sale$196 $— 
Accounts payable$$— 
Unearned revenue34 — 
Liabilities held for sale$43 $— 
1 Assets and liabilities held for sale as of December 31, 2025 relate to the divestitures of the Enterprise Data Management and thinkFolio businesses within our Market Intelligence segment. Additionally, assets held for sale include fixed assets related to our intent to sell our facility in Centennial, Colorado.
The operating profit of our businesses that were held for sale or disposed of for the years ending December 31, 2025, 2024 and 2023 is as follows:
(in millions)Year ended December 31,
202520242023
Operating profit 1
$64 $71 $101 
1 The operating profit presented includes the revenue and recurring direct expenses associated with businesses held for sale or disposed of. The year ended December 21, 2025 excludes a pre-tax gain related to the sale of OSTTRA of $270 million. The year ended December 31, 2024 excludes a pre-tax gain related to the sale of the PrimeOne business of $38 million and a pre-tax gain related to the sale of Fincentric of $21 million. The year ended December 31, 2023 excludes a pre-tax loss related to the sale of Engineering Solutions of $120 million.
v3.25.4
Goodwill and Other Intangible Assets (Tables)
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Change in Carrying Amount of Goodwill
The change in the carrying amount of goodwill by segment is shown below:
(in millions)Market IntelligenceRatingsEnergyMobilityIndicesCorporateTotal
Balance as of December 31, 2023
$18,183 $274 $5,538 $8,863 $1,417 $575 $34,850 
Acquisitions229 — 16 — — — 245 
Dispositions(80)— — — — — (80)
Other 1
(26)(15)(4)(5)(48)— (98)
Balance as of December 31, 2024
18,306 259 5,550 8,858 1,369 575 34,917 
Acquisitions1,487 24 — — 36 1,552 
  Reclassifications 2
(141)(115)— — — 115 (141)
Other 1
10 (4)13 — 100 28 147 
Balance as of December 31, 2025
$19,662 $164 $5,563 $8,858 $1,505 $723 $36,475 
1Primarily relates to the impact of foreign exchange and valuation adjustments for prior period acquisitions.
2Relates to Enterprise Data Management, which is classified as assets held for sale in our consolidated balance sheet as of December 31, 2025.
Schedule of Other Intangible Assets
The following table summarizes our definite-lived intangible assets:
(in millions) 
CostDatabases and softwareContentCustomer relationshipsTradenamesOther intangiblesTotal
Balance as of December 31, 2023
$3,942 $139 $13,490 $1,528 $325 $19,424 
   Acquisitions— — — — 268 268 
 Reclassifications(15)— — — — (15)
     Other 1
— — (25)(7)(7)(39)
Balance as of December 31, 2024
3,927 139 13,465 1,521 586 19,638 
   Acquisitions349 — 301 — 78 728 
Reclassifications11 — — — (11)— 
     Other 1
— 51 13 74 
Balance as of December 31, 2025
$4,288 $139 $13,817 $1,534 $662 $20,440 
Accumulated amortization
Balance as of December 31, 2023
$1,116 $139 $1,198 $256 $163 $2,872 
Current year amortization350 — 542 111 74 1,077 
     Reclassifications (13)— — — — (13)
     Other 1
— — (3)(1)(4)(8)
Balance as of December 31, 2024
1,453 139 1,737 366 233 3,928 
Current year amortization341 — 542 111 75 1,069 
     Reclassifications— — — (2)— 
     Other 1
— 18 
Balance as of December 31, 2025
$1,797 $139 $2,287 $480 $312 $5,015 
Net definite-lived intangibles:
December 31, 2024$2,474 $— $11,728 $1,155 $353 $15,710 
December 31, 2025$2,491 $— $11,530 $1,054 $350 $15,425 
1Primarily relates to the impact of foreign exchange and valuation adjustments for prior period acquisitions.
Schedule of Amortization Expense for Intangible Assets Expected amortization expense for intangible assets over the next five years for the years ended December 31, assuming no further acquisitions or dispositions, is as follows:
(in millions)20262027202820292030
Amortization expense$1,110 $1,094 $1,076 $1,050 $1,024 
v3.25.4
Taxes on Income (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of Income Before Taxes from Domestic and Foreign Operations
Income before taxes on income resulting from domestic and foreign operations is as follows:
(in millions)Year Ended December 31,
 202520242023
Domestic operations$3,356 $3,436 $1,899 
Foreign operations2,871 1,872 1,772 
Total income before taxes$6,227 $5,308 $3,671 
Schedule of Provision for Taxes on Income
The provision for taxes on income consists of the following:
(in millions)Year Ended December 31,
 202520242023
Federal:
Current$909 $740 $559 
Deferred(110)(131)(177)
Total federal799 609 382 
Foreign:
Current448 472 370 
Deferred(52)(161)(150)
Total foreign396 311 220 
State and local:
Current292 252 216 
Deferred(80)(31)(40)
Total state and local212 221 176 
Total provision for taxes $1,407 $1,141 $778 
Schedule of Reconciliation of Federal Statutory Income Tax Rate to Effective Income Tax Rate
A reconciliation of the U.S. federal statutory income tax amount and rate to our effective income tax amount and rate for financial reporting purposes for the year ended December 31, 2025 is as follows:

(in millions)Year Ended December 31,
 2025
Amount Percent
U.S. Federal Statutory Income Tax Rate$1,308 21.0 %
State & local income taxes, net of federal income tax 1
129 2.1 
Foreign tax effects
United Kingdom(66)(1.1)
Malta
Statutory tax rate differential113 1.8 
Nontaxable income(269)(4.3)
Other foreign jurisdictions48 0.8 
Effects of cross-border tax laws
Subpart F income190 3.0 
Foreign derived intangible income(68)(1.1)
Other86 1.3 
Tax credits(24)(0.4)
Changes in valuation allowances0.1 
Nontaxable or nondeductible items23 0.4 
Changes in unrecognized tax benefits(7)(0.1)
Other adjustments
S&P Dow Jones Indices LLC joint venture(65)(1.0)
Other0.1 
Effective income tax rate $1,407 22.6 %
1 State and local taxes in New York, California and Virginia make up the majority of the tax effect in this category.
A reconciliation of the U.S. federal statutory income tax rate to our effective income tax rate for financial reporting purposes for the year ended December 31, 2024 and 2023, in accordance with the guidance prior to the adoption of ASU 2023-09, is as follows:

(in millions)Year Ended December 31,
 20242023
U.S. federal statutory income tax rate21.0 %21.0 %
State and local income taxes3.5 3.5 
Foreign operations(4.7)(5.1)
Stock-based compensation(0.3)(0.4)
S&P Dow Jones Indices LLC joint venture(1.1)(1.5)
Tax credits and incentives(0.8)(2.5)
Divestitures0.1 1.8 
Other, net3.8 4.4 
Effective income tax rate 21.5 %21.2 %
Schedule of Net Income Tax Payments
Net income tax payments for the year ended December 31, 2025 consisted of the following:

(in millions)Year ended December 31,
 2025
Federal$722 
State187 
Foreign
United Kingdom170 
Germany105 
Other318 
Total$1,502 
Schedule of Differences Between the Accounting for Income and Expenses for Financial Reporting and Income Tax
Significant components of the Company’s deferred tax assets and liabilities consisted of the following:

(in millions)December 31,
20252024
Deferred tax assets:
Accrued expenses$128 $114 
Losses and other carryforwards636 695 
Research & Development Expenditures420 350 
Other434 423 
Total deferred tax assets1,618 1,582 
Deferred tax liabilities:
Goodwill and intangible assets(4,321)(4,348)
Other(186)(245)
Total deferred tax liabilities(4,507)(4,593)
Net deferred income tax asset before valuation allowance(2,889)(3,011)
Valuation allowance(302)(313)
Net deferred income tax liability$(3,191)$(3,324)
Reported as:
Non-current deferred tax assets$71 $73 
Non-current deferred tax liabilities(3,262)(3,397)
Net deferred income tax liability$(3,191)$(3,324)
Schedule of Reconciliation of Unrecognized Tax Benefits
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
(in millions)Year ended December 31,
 202520242023
Balance at beginning of year$325 $230 $223 
Additions based on tax positions related to the current year41 76 21 
Additions for tax positions of prior years24 48 10 
Reduction for tax positions of prior years(13)— — 
Reduction for settlements— (11)(11)
Expiration of applicable statutes of limitations(55)(18)(13)
Balance at end of year$322 $325 $230 
v3.25.4
Debt (Tables)
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Schedule of Short-term and Long-term Debt Outstanding
A summary of short-term and long-term debt outstanding is as follows:
(in millions)December 31,
 20252024
4.75% Senior Notes, due 2025 1
— 
4.0% Senior Notes, due 2026 2
2.95% Senior Notes, due 2027 3
499 498 
2.45% Senior Notes, due 2027 4
1,246 1,243 
4.75% Senior Notes, due 2028 5
784 797 
4.25% Senior Notes, due 2029 6
991 1,004 
2.5% Senior Notes, due 2029 7
498 497 
2.70% Sustainability-Linked Senior Notes, due 2029 8
1,241 1,238 
1.25% Senior Notes, due 2030 9
596 595 
4.25% Senior Notes, due 2031 10
595 — 
2.90% Senior Notes, due 2032 11
1,480 1,477 
5.25% Senior Notes due 2033 12
744 744 
4.80% Senior Notes, due 2035 13
396 — 
6.55% Senior Notes, due 2037 14
291 291 
4.5% Senior Notes, due 2048 15
273 273 
3.25% Senior Notes, due 2049 16
591 590 
3.70% Senior Notes, due 2052 17
976 975 
2.3% Senior Notes, due 2060 18
683 683 
3.9% Senior Notes, due 2062 19
486 486 
Commercial paper715 — 
Total debt13,088 11,398 
Less: short-term debt including current maturities718 
Long-term debt$12,370 $11,394 

1We made a $4 million repayment of our 4.75% senior notes in the first quarter of 2025.
2Interest payments are due semiannually on March 1 and September 1.
3Interest payments are due semiannually on January 22 and July 22, and as of December 31, 2025, the unamortized debt discount and issuance costs total $1 million.
4Interest payments are due semiannually on March 1 and September 1, and as of December 31, 2025, the unamortized debt discount and issuance costs total $4 million.
5Interest payments are due semiannually on February 1 and August 1.
6Interest payments are due semiannually on May 1 and November 1.
7Interest payments are due semiannually on June 1 and December 1, and as of December 31, 2025, the unamortized debt discount and issuance costs total $2 million.
8Interest payments are due semiannually on March 1 and September 1, and as of December 31, 2025, the unamortized debt discount and issuance costs total $9 million. From and including March 1, 2026, the interest rate payable on Sustainability-Linked Senior Notes due 2029 shall be increased by 25 basis points (0.25%) per annum, in accordance with the terms of the governing indenture.
9Interest payments are due semiannually on February 15 and August 15, and as of December 31, 2025, the unamortized debt discount and issuance costs total $4 million.
10Interest payments are due semiannually on January 15 and July 15, beginning on July 15, 2026, and as of December 31, 2025, the unamortized debt discount and issuance costs total $5 million.
11Interest payments are due semiannually on March 1 and September 1, and as of December 31, 2025, the unamortized debt discount and issuance costs total $20 million.
12Interest payments are due semiannually on March 15 and September 15, and as of December 31, 2025, the unamortized debt discount and issuance costs total $6 million.
13Interest payments are due semiannually on June 4 and December 4, beginning on June 4, 2026, and as of December 31, 2025, the unamortized debt discount and issuance costs total $4 million.
14Interest payments are due semiannually on May 15 and November 15, and as of December 31, 2025, the unamortized debt discount and issuance costs total $2 million.
15Interest payments are due semiannually on May 15 and November 15, and as of December 31, 2025, the unamortized debt discount and issuance costs total $10 million.
16Interest payments are due semiannually on June 1 and December 1, and as of December 31, 2025, the unamortized debt discount and issuance costs total $9 million.
17Interest payments are due semiannually on March 1 and September 1, and as of December 31, 2025, the unamortized debt discount and issuance costs total $24 million.
18Interest payments are due semiannually on February 15 and August 15, and as of December 31, 2025, the unamortized debt discount and issuance costs total $17 million.
19Interest payments are due semiannually on March 1 and September 1, and as of December 31, 2025, the unamortized debt discount and issuance costs total $14 million.
v3.25.4
Derivative Instruments (Tables)
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Schedule of Location and Fair Value Amounts of Cash Flow Hedges
The following table provides information on the location and fair value amounts of our cash flow hedges and net investment hedges as of December 31, 2025 and December 31, 2024:
(in millions)December 31,December 31,
Balance Sheet Location20252024
Derivatives designated as cash flow hedges:
Prepaid and other current assets Foreign exchange forward contracts$$
Other current liabilitiesForeign exchange forward contracts$11 $
Derivatives designated as net investment hedges:
Other non-current assetsCross currency swaps$— $58 
Other non-current liabilitiesCross currency swaps$294 $
Schedule of Pre-tax Gains (Losses) on Cash Flow Hedges
The following table provides information on the location and amounts of pre-tax gains (losses) on our cash flow hedges and net investment hedges for the years ended December 31:
(in millions)Gain (Loss) recognized in Accumulated Other Comprehensive Loss (effective portion)Location of Gain (Loss) reclassified from Accumulated Other Comprehensive Loss into Income (effective portion)Gain (Loss) reclassified from Accumulated Other Comprehensive Loss into Income (effective portion)
202520242023202520242023
Cash flow hedges - designated as hedging instruments
Foreign exchange forward contracts$(8)$(6)$Revenue, Selling and general expenses$$$
Interest rate swap contracts$(1)$21 $48 Interest expense, net$$$(3)
Net investment hedges- designated as hedging instruments
Cross currency swaps$(354)$71 $(102)Interest expense, net$(4)$(4)$(4)
Schedule of Unrealized Gains (Losses) in AOCI
The activity related to the change in unrealized gains (losses) in accumulated other comprehensive loss was as follows for the years ended December 31:

(in millions)Year ended December 31,
202520242023
Cash Flow Hedges
Foreign exchange forward contracts
Net unrealized gains on cash flow hedges, net of taxes, beginning of period$$$— 
Change in fair value, net of tax(3)12 
Reclassification into earnings, net of tax(3)(8)(7)
Net unrealized (losses) gains on cash flow hedges, net of taxes, end of period$(5)$$
Interest rate swap contracts
Net unrealized gains (losses) on cash flow hedges, net of taxes, beginning of period$99 $84 $48 
Change in fair value, net of tax— 16 32 
Reclassification into earnings, net of tax(1)(1)
Net unrealized gains on cash flow hedges, net of taxes, end of period$98 $99 $84 
Net Investment Hedges
Net unrealized gains (losses) on net investment hedges, net of taxes, beginning of period$33 $(21)$56 
Change in fair value, net of tax(271)50 (81)
Reclassification into earnings, net of tax
Net unrealized (losses) gains on net investment hedges, net of taxes, end of period$(234)$33 $(21)
v3.25.4
Employee Benefits (Tables)
12 Months Ended
Dec. 31, 2025
Retirement Benefits [Abstract]  
Schedule of the Benefit Obligation
A summary of the benefit obligation and the fair value of plan assets, as well as the funded status for the retirement and postretirement plans as of December 31, 2025 and 2024, is as follows (benefits paid in the table below include only those amounts contributed directly to or paid directly from plan assets): 
(in millions)Retirement PlansPostretirement Plans
 2025202420252024
Net benefit obligation at beginning of year$1,323 $1,425 $17 $20 
Service cost— — 
Interest cost69 69 
Actuarial loss (gain) 23 (89)(1)
Gross benefits paid(76)(76)(3)(3)
Foreign currency effect25 (8)— — 
Net benefit obligation at end of year1,366 1,323 16 17 
Fair value of plan assets at beginning of year1,395 1,473 
Actual return on plan assets98 (9)— — 
Employer contributions10 11 
Gross benefits paid(76)(75)(3)(2)
Foreign currency effect20 (5)— — 
Fair value of plan assets at end of year1,447 1,395 — 
Funded status$81 $72 $(16)$(16)
Amounts recognized in consolidated balance sheets:
Non-current assets$254 $246 $— $— 
Current liabilities(9)(10)(2)— 
Non-current liabilities(164)(164)(14)(16)
$81 $72 $(16)$(16)
Accumulated benefit obligation$1,360 $1,317 
Plans with accumulated benefit obligation in excess of the fair value of plan assets:
Projected benefit obligation$173 $173 
Accumulated benefit obligation$168 $168 
Fair value of plan assets$— $— 
Amounts recognized in accumulated other comprehensive loss, net of tax:
Net actuarial loss (gain)$429 $418 $(34)$(36)
Prior service credit— — (9)(10)
Total recognized$429 $418 $(43)$(46)
Schedule of Net Periodic Benefit Cost
A summary of net periodic benefit cost for our retirement and postretirement plans for the years ended December 31, is as follows: 
(in millions)Retirement PlansPostretirement Plans
 202520242023202520242023
Service cost$$$$— $— $— 
Interest cost69 69 74 
Expected return on assets(97)(97)(101)— — — 
Amortization of:
Actuarial loss (gain)(2)(2)(2)
Prior service credit— — — (2)(2)(2)
Net periodic benefit cost (18)(18)(19)(3)(3)(3)
Settlement charge 1
— — 23 — — — 
Total net periodic benefit cost$(18)$(18)$$(3)$(3)$(3)
1Lump sum withdrawals exceeded the combined total anticipated annual service and interest cost of our U.S. retirement plan during the year ended December 31, 2023, triggering the recognition of non-cash pre-tax settlement charges of $23 million.
Schedule of Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income, Net of Tax
Other changes in plan assets and benefit obligations recognized in other comprehensive income, net of tax for the years ended December 31, are as follows:
(in millions)Retirement PlansPostretirement Plans
 202520242023202520242023
Net actuarial loss (gain) $17 $14 $33 $$(1)$
Recognized actuarial (gain) loss(6)(6)(5)
Prior service cost— — — 
Settlement charge 1
— — (18)— — — 
Total recognized$11 $$10 $$$
1Lump sum withdrawals exceeded the combined total anticipated annual service and interest cost of our U.S. retirement plan during the year ended December 31, 2023, triggering the recognition of non-cash pre-tax settlement charges of $23 million.
Schedule of Assumptions
Assumptions
 Retirement PlansPostretirement Plans
 202520242023202520242023
Benefit obligation:
Discount rate 1
5.45 %5.74 %5.27 %5.16 %5.57 %5.18 %
Net periodic cost:
Discount rate - U.S. plan 1
5.74 %5.27 %5.63 %5.57 %5.18 %5.52 %
Discount rate - U.K. plan 1
5.53 %4.50 %4.76 %
Return on assets 2
6.25 %6.00 %6.00 %
1Effective January 1, 2025, we changed our discount rate assumption on our U.S. retirement plans to 5.74% from 5.27% in 2024 and changed our discount rate assumption on our U.K. plan to 5.53% from 4.50% in 2024.
2The expected return on assets assumption is calculated based on the plan’s asset allocation strategy and projected market returns over the long-term. Effective January 1, 2026, we changed our return on assets assumption to 6.30% from 6.25% for the U.S. plan in 2025 and to 5.50% from 5.40% for the U.K. plan in 2025.
Schedule of Information about the Expected Cash Flows for Retirement and Post-Retirement Plans
Information about the expected cash flows for our retirement and postretirement plans is as follows: 
(in millions)
Retirement
Plans 1
Postretirement Plans 2
2026$82 
202784 
202885 
202987 
203090 
2031-2035469 
1Reflects the total benefits expected to be paid from the plans or from our assets including both our share of the benefit cost and the participants’ share of the cost.
2Reflects the total benefits expected to be paid from our assets.
Schedule of Fair Value of Defined Benefit Plan Assets
The fair value of our defined benefit plans assets as of December 31, 2025 and 2024, by asset class is as follows:
(in millions)
December 31, 2025
 TotalLevel 1Level 2Level 3
Cash and short-term investments$$$— $— 
Fixed income:
Long duration strategy 1
956 — 956 — 
Asset-backed securities 2
66 — 66 — 
Total1,024 1,022 — 
Common collective trust funds measured at net asset value as a practical expedient:
Collective investment funds 3
423 
Total$1,447 
(in millions)December 31, 2024
 TotalLevel 1Level 2Level 3
Cash and short-term investments$$$— $— 
Fixed income:
Long duration strategy 1
905 — 905 — 
Total$907 $$905 $— 
Common collective trust funds measured at net asset value as a practical expedient:
Collective investment funds 3
488 
Total$1,395 
1Includes securities that are mainly investment grade obligations of issuers in the U.S.
2Includes a fund that invests in asset-backed securities for the U.K. Plan.
3Includes the Standard & Poor’s MidCap 600 Composite Stock Index, Standard & Poor’s 500 Composite Stock Index, the Standard & Poor’s MidCap 400 Composite Stock Index, a short-term investment fund which is a common collective trust vehicle, and other various asset classes
v3.25.4
Stock-Based Compensation (Tables)
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Schedule of Number of Common Shares Reserved for Issuance
The number of common shares reserved for issuance under the 2019 Plan are as follows: 
(in millions)December 31,
20252024
Shares available for granting 1
17.918.0
Options outstanding
Total shares reserved for issuance17.918.0
1 Shares reserved for issuance under the Director Plan are less than 1.0 million at both December 31, 2025 and 2024.
Schedule of Stock-based Compensation Expense
Stock-based compensation expense and the corresponding tax benefit are as follows: 
(in millions)Year Ended December 31,
 202520242023
Restricted stock and other stock-based awards expense$236 $247 $171 
Stock option expense — — — 
Total stock-based compensation expense$236 $247 $171 
Tax benefit$43 $49 $32 
Schedule of Restricted Stock and Unit Activity
Restricted stock and other stock-based award activity is as follows: 
(in millions, except per award amounts)SharesWeighted-average grant-date fair value
Balance as of December 31, 2024
1.2 $387.14 
Granted 0.4 $525.67 
Vested(0.4)$392.96 
Forfeited(0.3)$404.59 
Balance as of December 31, 2025
0.9 $436.46 
Total unrecognized compensation expense related to restricted awards$173 
Weighted-average years to be recognized over1.2

 Year Ended December 31,
 202520242023
Weighted-average grant-date fair value per award$525.67 $427.84 $374.00 
Total fair value of restricted stock and other stock-based awards vested$222 $230 $323 
Tax benefit relating to restricted award activity$60 $56 $71 
Schedule of Stock Option Activity
Stock option activity is as follows:
(in millions, except per award amounts)SharesWeighted average exercise priceWeighted-average remaining years of contractual termAggregate intrinsic value
Options outstanding as of December 31, 2024
— $74.46 
Options outstanding as of December 31, 2025
— $74.46 1.22$
Options exercisable as of December 31, 2025
— $74.46 1.22$
1 There are less than 0.1 million options outstanding and exercisable.
Schedule of Stock Option Exercises
Information regarding our stock option exercises is as follows: 
(in millions)Year Ended December 31,
 202520242023
Net cash proceeds from the exercise of stock options$— $$13 
Total intrinsic value of stock option exercises$— $19 $55 
Income tax benefit realized from stock option exercises$— $$12 
v3.25.4
Equity (Tables)
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Schedule of Capital Stock
 Year Ended December 31,
 202520242023
Annualized dividend rate 1
$3.84 $3.64 $3.60 
Dividends paid (in millions)$1,170 $1,134 $1,147 
1 The quarterly dividend rate was $0.96 per share for the year ended December 31 2025. The quarterly dividend rate was $0.91 per share for the year ended December 31 2024. The quarterly dividend rate was $0.90 per share for the year ended December 31 2023.
Schedule of Accelerated Share Repurchase Agreements
The terms of each ASR agreement entered into for the years ended December 31, 2025, 2024 and 2023, structured as outlined above, are as follows:
(in millions, except average price)
ASR Agreement Initiation DateASR Agreement Completion DateInitial Shares DeliveredAdditional Shares DeliveredTotal Number of Shares
Purchased
Average Price Paid Per ShareTotal Cash Utilized
December 4, 2025 1
4.0— 4.0$— $2,500 
August 12, 2025 2
October 23, 20251.70.6 2.3$513.82 $1,200 
May 6, 2025 3
August 8, 20251.00.2 1.2$518.47 $650 
February 19, 2025 4
May 6, 20251.00.3 1.3$491.12 $650 
October 28, 2024 5
February 18, 20252.30.3 2.6$500.95 $1,300 
July 31, 2024 6
October 22, 20242.60.3 3.0$505.19 $1,500 
February 12, 2024 7
April 12, 20241.00.2 1.2$421.05 $500 
November 13, 2023 8
February 7, 20242.80.2 3.0$428.45 $1,300 
August 7, 2023 9
September 8, 20231.10.2 1.3$387.36 $500 
May 8, 2023 10
August 4, 20232.50.1 2.6$384.75 $1,000 
February 13, 2023 11
May 5, 20231.10.3 1.4$341.95 $500 
1 The ASR agreement was structured as an uncapped ASR agreement in which we paid $2.5 billion and initially received shares valued at 80% of the $2.5 billion at a price equal to the market price of the Company’s common stock on December 5, 2025. The Company received an initial delivery of 4.0 million shares from the ASR program. We completed the ASR agreement on February 3, 2026 and received an additional 0.8 million shares. We repurchased a total of 4.8 million shares under the ASR agreement for an average purchase price $519.39 per share. The ASR agreement was executed under our 2022 Repurchase Program.
2 The ASR agreement was structured as an uncapped ASR agreement in which we paid $1.2 billion and initially received shares valued at 80% of the $1.2 billion at a price equal to the market price of the Company’s common stock on August 12, 2025. The Company received an initial delivery of 1.7 million shares from the ASR program. We completed the ASR agreement on October 23, 2025 and received an additional 0.6 million shares. The ASR agreement was executed under our 2022 Repurchase Program.
3 The ASR agreement was structured as an uncapped ASR agreement in which we paid $650 million and initially received shares valued at 80% of the $650 million at a price equal to the market price of the Companys common stock on May 6, 2025. The Company received an initial delivery of 1.0 million shares from the ASR program. We completed the ASR agreement on August 8, 2025 and received an additional 0.2 million shares. The ASR agreement was executed under our 2022 Repurchase Program.
4 The ASR agreement was structured as an uncapped ASR agreement in which we paid $650 million and initially received shares valued at 80% of the $650 million at a price equal to the market price of the Companys common stock on February 19, 2025. The Company received an initial delivery of 1.0 million shares from the ASR program. We completed the ASR agreement on May 6, 2025 and received an additional 0.3 million shares. The ASR agreement was executed under our 2022 Repurchase Program.
5 The ASR agreement was structured as an uncapped ASR agreement in which we paid $1.3 billion and initially received shares valued at 85% of the $1.3 billion at a price equal to the market price of the Company’s common stock on October 28, 2024 when the Company received an initial delivery of 2.3 million shares from the ASR program. We completed the ASR agreement on February 18, 2025 and received an additional 0.3 million shares from the ASR program. The ASR agreement was executed under our 2022 Repurchase Program.
6 The ASR agreement was structured as an uncapped ASR agreement in which we paid $1.5 billion and initially received shares valued at 85% of the $1.5 billion at a price equal to the market price of the Company’s common stock on July 31, 2024 when the Company received an initial delivery of 2.6 million shares from the ASR program on August 1, 2024. We completed the ASR agreement on October 22, 2024 and received an additional 0.3 million shares. The ASR agreement was executed under our 2022 Repurchase Program.
7 The ASR agreement was structured as an uncapped ASR agreement in which we paid $500 million and initially received shares valued at 85% of the $500 million at a price equal to the market price of the Company’s common stock on February 12, 2024 when the Company received an initial delivery of 1.0 million shares from the ASR program. We completed the ASR agreement on April 12, 2024 and received an additional 0.2 million shares. The ASR agreement was executed under our 2022 Repurchase Program.
8 The ASR agreement was structured as an uncapped ASR agreement in which we paid $1.3 billion and initially received shares valued at 85% of the $1.3 billion at a price equal to the market price of the Companys common stock on November 13, 2023 when the Company received an initial delivery of 2.8 million shares from the ASR program. We completed the ASR agreement on February 7, 2024 and received an additional 0.2 million shares. The ASR agreement was executed under our 2022 Repurchase Program.
9 The ASR agreement was structured as an uncapped ASR agreement in which we paid $500 million and initially received shares valued at 85% of the $500 million at a price equal to the market price of the Companys common stock on August 7, 2023 when the Company received an initial delivery of 1.1 million shares from the ASR program. We completed the ASR agreement on September 8, 2023 and received an additional 0.2 million shares. The ASR agreement was executed under our 2022 Repurchase Program.
10 The ASR agreement was structured as an uncapped ASR agreement in which we paid $1 billion and initially received shares valued at 87.5% of the $1 billion at a price equal to the market price of the Companys common stock on May 8, 2023 when the Company received an initial delivery of 2.5 million shares from the ASR program.We completed the ASR agreement on August 4, 2023 and received an additional 0.1 million shares. The ASR agreement was executed under our 2022 Repurchase Program.
11 The ASR agreement was structured as an uncapped ASR agreement in which we paid $500 million and initially received shares valued at 85% of the $500 million at a price equal to the market price of the Companys common stock on February 13, 2023 when the Company received an initial delivery of 1.1 million shares from the ASR program. We completed the ASR agreement on May 5, 2023 and received an additional 0.3 million shares. The ASR agreement was executed under our 2022 Repurchase Program..
Schedule of Redeemable Noncontrolling Interests
Changes to redeemable noncontrolling interests during the year ended December 31, 2025 were as follows:
(in millions)
Balance as of December 31, 2024
$4,252 
Net income attributable to redeemable noncontrolling interests317 
Distributions to noncontrolling interests(301)
Redemption value adjustment614 
Other 1
35 
Balance as of December 31, 2025 2
$4,917 

1 Relates to foreign currency translation adjustments
2 As of December 31, 2025, $4,914 million relates to our redeemable noncontrolling interest in the Indices business
Schedule of Changes in the Components of Accumulated Other Comprehensive Loss
The following table summarizes the changes in the components of accumulated other comprehensive loss for the year ended December 31, 2025:

(in millions)Foreign Currency Translation Adjustments Pension and Postretirement Benefit Plans
Unrealized Gain (Loss)
on Cash Flow Hedges 3
Accumulated Other Comprehensive Loss
Balance as of December 31, 2024
$(609)$(372)$98 $(883)
Other comprehensive income (loss) before reclassifications202 1(18)(2)182 
Reclassifications from accumulated other comprehensive income (loss) to net earnings2(4)3
Net other comprehensive income (loss) 206 (14)(6)186 
Balance as of December 31, 2025
$(403)$(386)$92 $(697)
1Includes an unrealized loss related to our cross currency swaps. See Note 6 – Derivative Instruments for additional detail of items recognized in accumulated other comprehensive loss.
2Reflects amortization of net actuarial losses and is net of a tax benefit of less than $1 million for the year ended December 31, 2025. See Note 7 Employee Benefits for additional details of items reclassed from accumulated other comprehensive loss to net earnings.
3See Note 6 – Derivative Instruments for additional details of items reclassified from accumulated other comprehensive loss to net earnings.
v3.25.4
Earnings per Share (Tables)
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Schedule of Calculation for Basic and Diluted Earnings per Share
The calculation for basic and diluted EPS is as follows:
(in millions, except per share data)Year Ended December 31,
 202520242023
Amount attributable to S&P Global Inc. common shareholders:
Net income$4,471 $3,852 $2,626 
Basic weighted-average number of common shares outstanding304.8 311.6 318.4 
Effect of dilutive securities0.3 0.3 0.5 
Diluted weighted-average number of common shares outstanding305.1 311.9 318.9 
Earnings per share attributable to S&P Global Inc. common shareholders:
Net income:
Basic$14.67 $12.36 $8.25 
Diluted$14.66 $12.35 $8.23 
v3.25.4
Restructuring (Tables)
12 Months Ended
Dec. 31, 2025
Restructuring and Related Activities [Abstract]  
Schedule of Initial Restructuring Charge Recorded and the Ending Reserve Balance
The initial restructuring charge recorded and the ending reserve balance as of December 31, 2025 by segment is as follows:
2025 Restructuring Plan2024 Restructuring Plan
(in millions)Initial Charge RecordedEnding Reserve BalanceInitial Charge RecordedEnding Reserve Balance
Market Intelligence$56 $25 $77 $
Ratings17 
Energy19 12 13 — 
Mobility15 11 
Indices— 
Corporate46 28 24 
Total$157 $85 $125 $15 
v3.25.4
Segment and Geographic Information (Tables)
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Schedule of Segment Information
Operating results for the years ended December 31, 2025, 2024 and 2023 are as follows:

(in millions)Market Intelligence RatingsEnergyMobilityIndices Engineering SolutionsTotal
2025
Revenue from external customers$4,902 $4,549 $2,299 $1,747 $1,839 $— $15,336 
Intersegment revenue 1
14175— — 11— 200 
Revenue4,916 4,724 2,299 1,747 1,850 — 15,536 
Intersegment elimination(200)
Total revenue 15,336 
Less: segment expenses 2
3,246 1,645 1,205 1,051 537 — 7,684 
Less: other segment items 3
679 66 151 318 42 — 1,256 
Intersegment elimination(200)
Segment operating profit$991 $3,013 $943 $378 $1,271 $— $6,596 
Corporate Unallocated expense 4
146 
Equity in income on unconsolidated subsidiaries(28)
Operating profit6,478 
Other income, net (36)
Interest expense, net287
Income before taxes on income$6,227 

(in millions)Market Intelligence RatingsEnergyMobilityIndices Engineering SolutionsTotal
2024
Revenue from external customers$4,633 $4,207 $2,142 $1,609 $1,617 $— $14,208 
Intersegment revenue 1
12 163— — 11 — 186
Revenue4,645 4,370 2,142 1,609 1,628 — 14,394 
Intersegment elimination(186)
Total revenue 14,208 
Less: segment expenses 2
3,133 1,617 1,139 982 483 — 7,354 
Less: other segment items 3
637 46 158 315 42 — 1,198 
Intersegment elimination(186)
Segment operating profit$875 $2,707 $845 $312 $1,103 $— $5,842 
Corporate Unallocated expense 4
305 
Equity in income on unconsolidated subsidiaries(43)
Operating profit5,580 
Other income, net (25)
Interest expense, net297 
Income before taxes on income$5,308 
(in millions)Market Intelligence RatingsEnergyMobilityIndices Engineering SolutionsTotal
2023
Revenue from external customers$4,365 $3,177 $1,946 $1,484 $1,392 $133 $12,497 
Intersegment revenue 1
11 155— — 11 — 177
Revenue$4,376 $3,332 $1,946 $1,484 $1,403 $133 $12,674 
Intersegment elimination(177)
Total revenue 12,497 
Less: segment expenses 2
2,933 1,449 1,049 908 436 113 6,888 
Less: other segment items 3
729 19 193 316 42 1,300 
Intersegment elimination(177)
Segment operating profit$714 $1,864 $704 $260 $925 $19 $4,486 
Corporate Unallocated expense 4
502 
Equity in income on unconsolidated subsidiaries(36)
Operating profit4,020 
Other expense, net 15 
Interest expense, net334 
Income before taxes on income$3,671 
1Intersegment revenue primarily relates to a royalty charged to Market Intelligence for the rights to use and distribute content and data developed by Ratings.
2The segment expense category for Market Intelligence, Ratings, Energy, Mobility and Indices for the years ended December 31, 2025, 2024 and 2023 primarily include an aggregation of compensation costs, technology costs and strategic investments. The segment expense category for Engineering Solutions for the year ended December 31, 2023 primarily includes an aggregation of technology costs and compensation costs. The CODM considers actual-to-actual and budget-to-actual variances when making decisions about allocating personnel and capital to the segments; however, the CODM does not receive the individual expense items underlying the overall segment expenses. Variance explanations include segment expenses including compensation costs, technology costs and strategic investments, but the CODM is otherwise not provided, and cannot easily calculate, lower-level expense information.
3 Other segment items for the year ended December 31, 2025 for each reportable segment primarily include amortization of intangibles from acquisitions, gain on dispositions and certain items primarily including employee severance charges, acquisition and disposition-related costs, legal costs and Executive Leadership Team transition costs. Other segment items for the years ended December 31, 2024 and 2023 for each reportable segment primarily include amortization of intangibles from acquisitions, (gain) loss on dispositions and certain items primarily including IHS Markit merger costs, employee severance charges and acquisition and disposition-related costs.
4 Corporate Unallocated expense includes costs for corporate functions, select initiatives, unoccupied office space and Kensho, included in selling and general expenses.
The following table presents our revenue disaggregated by revenue type for the years ended December 31:

(in millions)Market IntelligenceRatingsEnergyMobilityIndicesEngineering Solutions
Intersegment Elimination 1
Total
2025
Subscription$4,107 $— $2,016 $1,422 $320 $— $— $7,865 
Non-subscription / Transaction186 2,470 163 325 — — — 3,144 
Non-transaction— 2,254 — — — — (200)2,054 
Asset-linked fees— — — — 1,206 — — 1,206 
Sales usage-based royalties— — 120 — 324 — — 444 
Recurring variable623 — — — — — — 623 
Total revenue$4,916 $4,724 $2,299 $1,747 $1,850 $— $(200)$15,336 
Timing of revenue recognition
Services transferred at a point in time
$186 $2,470 $163 $325 $— $— $— $3,144 
Services transferred over time
4,730 2,254 2,136 1,422 1,850 — (200)12,192 
Total revenue$4,916 $4,724 $2,299 $1,747 $1,850 $— $(200)$15,336 

(in millions)Market IntelligenceRatingsEnergyMobilityIndicesEngineering Solutions
Intersegment Elimination 1
Total
2024
Subscription$3,882 $— $1,873 $1,299 $292 $— $— $7,346 
Non-subscription / Transaction184 2,326 166 310 — — — 2,986 
Non-transaction— 2,044 — — — — (186)1,858 
Asset-linked fees— — — — 1,046 — — 1,046 
Sales usage-based royalties— — 103 — 290 — — 393 
Recurring variable579 — — — — — — 579 
Total revenue$4,645 $4,370 $2,142 $1,609 $1,628 $— $(186)$14,208 
Timing of revenue recognition
Services transferred at a point in time
$184 $2,326 $166 $310 $— $— $— $2,986 
Services transferred over time4,461 2,044 1,976 1,299 1,628 — (186)11,222 
Total revenue$4,645 $4,370 $2,142 $1,609 $1,628 $— $(186)$14,208 
(in millions)Market IntelligenceRatingsEnergyMobilityIndicesEngineering Solutions
Intersegment Elimination 1
Total
2023
Subscription$3,685 $— $1,707 $1,169 $277 $125 $— $6,963 
Non-subscription / Transaction187 1,425 158 315 — — 2,093 
Non-transaction— 1,907 — — — — (177)1,730 
Asset-linked fees— — — — 859 — — 859 
Sales usage-based royalties— — 81 — 267 — — 348 
Recurring variable504 — — — — — — 504 
Total revenue$4,376 $3,332 $1,946 $1,484 $1,403 $133 $(177)$12,497 
Timing of revenue recognition
Services transferred at a point in time
$187 $1,425 $158 $315 $— $$— $2,093 
Services transferred over time
4,189 1,907 1,788 1,169 1,403 125 (177)10,404 
Total revenue$4,376 $3,332 $1,946 $1,484 $1,403 $133 $(177)$12,497 
1    Intersegment eliminations mainly consists of a royalty charged to Market Intelligence for the rights to use and distribute content and data developed by Ratings.

Segment information for the years ended December 31 is as follows:
(in millions)Depreciation & AmortizationCapital Expenditures
 202520242023202520242023
Market Intelligence$631 $627 $597 $78 $61 $73 
Ratings32 37 37 64 29 24 
Energy138 137 137 11 
Mobility320 317 314 28 18 22 
Indices43 42 42 13 
Engineering Solutions— — — — — 
Total reportable segments1,164 1,160 1,129 185 118 139 
Corporate15 13 14 10 
Total$1,179 $1,173 $1,143 $195 $124 $143 
Segment information as of December 31 is as follows:
(in millions)Total Assets
 20252024
Market Intelligence$31,234 $29,478 
Ratings1,137 1,056 
Energy8,543 8,636 
Mobility12,974 13,222 
Indices3,378 3,200 
Total reportable segments57,266 55,592 
Corporate 1
3,738 4,629 
Assets held for sale 2
196 — 
Total$61,200 $60,221 
1Corporate assets consist principally of cash and cash equivalents, goodwill and other intangible assets, investments, assets for pension benefits and prepaid income taxes.
2Relates to the anticipated divestitures of the Enterprise Data Management and thinkFolio businesses within our Market Intelligence segment and fixed assets related to our intent to sell our facility in Centennial, Colorado.
Schedule of Revenue and Long-lived Assets by Geographic Region
The following provides revenue and long-lived assets by geographic region:
(in millions)Revenue
Long-lived Assets 1
 Year ended December 31,December 31,
 20252024202320252024
U.S.$9,322 $8,640 $7,542 $483 $483 
European region3,531 3,256 2,822 153 115 
Asia1,640 1,491 1,375 203 182 
Rest of the world843 821 758 34 32 
Total$15,336 $14,208 $12,497 $873 $812 

Revenue
Long-lived Assets 1
Year ended December 31,December 31,
 20252024202320252024
U.S.61 %61 %60 %55 %60 %
European region23 23 23 18 14 
Asia11 10 11 23 22 
Rest of the world
Total100 %100 %100 %100 %100 %
1Long-lived assets include right of use assets, property and equipment, net and capitalized technology costs, net.
v3.25.4
Commitments and Contingencies (Tables)
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Schedule of Location and Amounts of Leases
The following table provides information on the location and amounts of our leases on our consolidated balance sheets as of December 31, 2025 and 2024:
(in millions)20252024
Balance Sheet Location
Assets
Right of use assetsLease right-of-use assets$413 $413 
Liabilities
Other current liabilitiesCurrent lease liabilities 124 109 
Lease liabilities — non-currentNon-current lease liabilities494 535 
Schedule of Components of Lease Expense and Supplemental Cash Flow Information
The components of lease expense for the years ended December 31 are as follows: 
(in millions)202520242023
Operating lease cost$112 $129 $134 
Sublease income(14)(13)(16)
Total lease cost$98 $116 $118 

Supplemental information related to leases for the years ended December 31 are as follows:
(in millions)202520242023
Cash paid for amounts included in the measurement for operating lease liabilities
Operating cash flows for operating leases141 140 149 
Right of use assets obtained in exchange for lease obligations
Operating leases118 106 35 
Schedule of Weighted-Average Lease Terms and Discount Rates
Weighted-average remaining lease term and discount rate for our operating leases as of December 31 are as follows:
20252024
Weighted-average remaining lease term (years)5.35.6
Weighted-average discount rate 4.25 %4.02 %
Schedule of Maturities of Operating Lease Liabilities
Maturities of lease liabilities for our operating leases are as follows:
(in millions)
2026$145 
2027133 
2028106 
202985 
203063 
2031 and beyond175 
Total undiscounted lease payments $707 
Less: Imputed interest89 
Present value of lease liabilities$618 
v3.25.4
Accounting Policies - Narrative (Details)
12 Months Ended
Dec. 31, 2025
USD ($)
reporting_unit
segment
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Oct. 10, 2025
Property, Plant and Equipment [Line Items]        
Number of reportable segments | segment 5      
Total revenue $ 15,336,000,000 $ 14,208,000,000 $ 12,497,000,000  
Contract assets 89,000,000 69,000,000    
Revenues recognized 3,800,000,000      
Capitalized contract costs 349,000,000 291,000,000    
Market value of cash and cash equivalents 1,745,000,000 1,666,000,000    
Restricted cash 0 0    
Gross deferred technology costs 419,000,000 338,000,000    
Accumulated amortization of deferred technology costs 237,000,000 204,000,000    
Fair value of our long-term debt borrowings $ 11,300,000,000 10,000,000,000    
Option to extend lease period (in years) 12 years      
Number of reporting units | reporting_unit 5      
Impairment of intangible assets $ 0 0 0  
Goodwill impairment loss 0 0 0  
Advertising expense 252,000,000 229,000,000 209,000,000  
OSTTRA | Corporate Joint Venture        
Property, Plant and Equipment [Line Items]        
Ownership interest of subsidiary (as a percent)       50.00%
Noncontrolling interest ownership by noncontrolling owners (as a percent)       50.00%
Non-transaction        
Property, Plant and Equipment [Line Items]        
Total revenue 2,054,000,000 1,858,000,000 1,730,000,000  
Elimination        
Property, Plant and Equipment [Line Items]        
Total revenue (200,000,000) (186,000,000) (177,000,000)  
Elimination | Non-transaction        
Property, Plant and Equipment [Line Items]        
Total revenue $ (200,000,000) $ (186,000,000) $ (177,000,000)  
Minimum        
Property, Plant and Equipment [Line Items]        
Capitalized contract cost amortization period (in years) 2 years      
Remaining lease terms (in years) 1 year      
Minimum | Software and Software Development Costs        
Property, Plant and Equipment [Line Items]        
Property, plant and equipment, useful life 3 years      
Minimum | Building and Improvements        
Property, Plant and Equipment [Line Items]        
Property, plant and equipment, useful life 15 years      
Minimum | Equipment        
Property, Plant and Equipment [Line Items]        
Property, plant and equipment, useful life 2 years      
Maximum        
Property, Plant and Equipment [Line Items]        
Capitalized contract cost amortization period (in years) 5 years      
Remaining lease terms (in years) 15 years      
Maximum | Software and Software Development Costs        
Property, Plant and Equipment [Line Items]        
Property, plant and equipment, useful life 7 years      
Maximum | Building and Improvements        
Property, Plant and Equipment [Line Items]        
Property, plant and equipment, useful life 40 years      
Maximum | Equipment        
Property, Plant and Equipment [Line Items]        
Property, plant and equipment, useful life 10 years      
v3.25.4
Accounting Policies - Remaining Performance Obligations (Details)
$ in Billions
Dec. 31, 2025
USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Remaining performance obligations $ 5.9
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 | 12 months  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Expected period of satisfaction, percentage 50.00%
Expected period of satisfaction 12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 | 24 months  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Expected period of satisfaction, percentage 75.00%
Expected period of satisfaction 24 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 | After 24 months  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Expected period of satisfaction, percentage
v3.25.4
Accounting Policies - Schedule of Other (Income) Expense, Net (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Accounting Policies [Abstract]      
Other components of net periodic benefit cost $ (22) $ (24) $ 0
Net (gain) loss from investments (14) (1) 15
Other (income) expense, net $ (36) $ (25) $ 15
v3.25.4
Acquisitions and Divestitures - Acquisitions Narrative (Details) - USD ($)
$ in Billions
12 Months Ended
Nov. 25, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Business Combination [Line Items]        
Amortization period of acquired intangible assets (in years)     7 years  
Minimum        
Business Combination [Line Items]        
Amortization period of acquired intangible assets (in years)   5 years   5 years
Maximum        
Business Combination [Line Items]        
Amortization period of acquired intangible assets (in years)   20 years   7 years
With Intelligence        
Business Combination [Line Items]        
Business combination, consideration transferred $ 1.8      
v3.25.4
Acquisitions and Divestitures - Schedule of Liabilities Assumed In Conjunction With Acquisitions Businesses (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]      
Fair value of assets acquired $ 2,321 $ 549 $ 399
Cash paid, net (2,023) (305) (296)
Liabilities assumed $ 298 $ 244 $ 103
v3.25.4
Acquisitions and Divestitures - Divestitures Narrative (Details) - USD ($)
$ in Millions
1 Months Ended 3 Months Ended 12 Months Ended
Oct. 10, 2025
May 02, 2023
May 31, 2025
Mar. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]              
Gain (loss) on dispositions         $ 273 $ 59 $ (70)
Equity method investment, amount sold $ 3,100            
Sale              
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]              
Gain (loss) on dispositions         273 59 (70)
Sale | Fincentric              
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]              
Gain (loss) on dispositions     $ 3     21  
Gain (loss) on disposition after tax     $ 2     12  
Sale | PrimeOne              
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]              
Gain (loss) on dispositions         $ 270 38  
Gain (loss) on disposition after tax           $ 27  
Sale | Engineering Solutions Business              
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]              
Gain (loss) on dispositions             (120)
Gain (loss) on disposition after tax             (182)
Divestiture consideration   $ 975          
After tax proceeds from sale of equity method investments   $ 750          
Disposition related costs             16
Release of deferred tax liabilities             157
Sale | Leveraged Commentary and Data | Market Intelligence              
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]              
Gain (loss) on dispositions             46
Gain (loss) on disposition after tax             34
Contingent payment due following closing, period       6 months      
Sale | Leveraged Commentary and Data | Indices              
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]              
Gain (loss) on dispositions             4
Gain (loss) on disposition after tax             $ 3
OSTTRA              
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]              
Cash proceeds from sale of equity method investments 1,500            
After tax proceeds from sale of equity method investments 1,400            
Pre-tax gain on sale on equity method investment 270            
After tax gain on sale of equity method investment $ 187            
OSTTRA | Corporate Joint Venture              
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]              
Ownership interest of subsidiary (as a percent) 50.00%            
Noncontrolling interest ownership by noncontrolling owners (as a percent) 50.00%            
v3.25.4
Acquisitions and Divestitures - Assets and Liabilities Held-for-Sale (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]    
Accounts receivable, net $ 34 $ 0
Property and equipment, net 8 0
Goodwill 141 0
Other non-current assets 13 0
Assets held for sale 196 0
Accounts payable 9 0
Unearned revenue 34 0
Liabilities held for sale $ 43 $ 0
v3.25.4
Acquisitions and Divestitures - Schedule of Key Components of Assets and Liabilities Held for Sale (Details) - USD ($)
$ in Millions
1 Months Ended 12 Months Ended
May 31, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]        
Pre-tax gain (loss) on dispositions   $ 273 $ 59 $ (70)
Held for sale or disposed        
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]        
Operating profit   64 71 101
Sale        
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]        
Pre-tax gain (loss) on dispositions   273 59 (70)
Sale | PrimeOne        
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]        
Pre-tax gain (loss) on dispositions   $ 270 38  
Sale | Fincentric        
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]        
Pre-tax gain (loss) on dispositions $ 3   $ 21  
Sale | Engineering Solutions Business        
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]        
Pre-tax gain (loss) on dispositions       $ (120)
v3.25.4
Goodwill and Other Intangible Assets - Schedule of Change in Carrying Amount of Goodwill (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Goodwill [Roll Forward]    
Goodwill, beginning balance $ 34,917 $ 34,850
Acquisitions 1,552 245
Dispositions   (80)
Reclassifications (141)  
Other 147 (98)
Goodwill, ending balance 36,475 34,917
Operating Segments | Market Intelligence    
Goodwill [Roll Forward]    
Goodwill, beginning balance 18,306 18,183
Acquisitions 1,487 229
Dispositions   (80)
Reclassifications (141)  
Other 10 (26)
Goodwill, ending balance 19,662 18,306
Operating Segments | Ratings    
Goodwill [Roll Forward]    
Goodwill, beginning balance 259 274
Acquisitions 24 0
Dispositions   0
Reclassifications (115)  
Other (4) (15)
Goodwill, ending balance 164 259
Operating Segments | Energy    
Goodwill [Roll Forward]    
Goodwill, beginning balance 5,550 5,538
Acquisitions 0 16
Dispositions   0
Reclassifications 0  
Other 13 (4)
Goodwill, ending balance 5,563 5,550
Operating Segments | Mobility    
Goodwill [Roll Forward]    
Goodwill, beginning balance 8,858 8,863
Acquisitions 0 0
Dispositions   0
Reclassifications 0  
Other 0 (5)
Goodwill, ending balance 8,858 8,858
Operating Segments | Indices    
Goodwill [Roll Forward]    
Goodwill, beginning balance 1,369 1,417
Acquisitions 36 0
Dispositions   0
Reclassifications 0  
Other 100 (48)
Goodwill, ending balance 1,505 1,369
Corporate    
Goodwill [Roll Forward]    
Goodwill, beginning balance 575 575
Acquisitions 5 0
Dispositions   0
Reclassifications 115  
Other 28 0
Goodwill, ending balance $ 723 $ 575
v3.25.4
Goodwill and Other Intangible Assets - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Indefinite-lived Intangible Assets by Major Class [Line Items]      
Other intangible assets $ 846 $ 846  
Amortization period 21 years    
Amortization of intangibles $ 1,069 1,077 $ 1,042
Maximum      
Indefinite-lived Intangible Assets by Major Class [Line Items]      
Amortization period 25 years    
Intellectual Property      
Indefinite-lived Intangible Assets by Major Class [Line Items]      
Carrying value of trade name and licenses $ 380 380  
Intellectual Property | Indices      
Indefinite-lived Intangible Assets by Major Class [Line Items]      
Carrying value of trade name and licenses 132 132  
Trade Names      
Indefinite-lived Intangible Assets by Major Class [Line Items]      
Carrying value of trade name and licenses 90 90  
Trade Names | Market Intelligence      
Indefinite-lived Intangible Assets by Major Class [Line Items]      
Carrying value of trade name and licenses 185 185  
Goldman Sachs Commodity and Broad Market Intellectual Property | Indices      
Indefinite-lived Intangible Assets by Major Class [Line Items]      
Carrying value of trade name and licenses $ 59 $ 59  
v3.25.4
Goodwill and Other Intangible Assets - Schedule of Other Intangible Assets (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Finite-lived Intangible Assets [Roll Forward]      
Beginning balance $ 19,638 $ 19,424  
Acquisitions 728 268  
Reclassifications 0 (15)  
Other 74 (39)  
Ending balance 20,440 19,638 $ 19,424
Finite-lived Intangible Assets, Accumulated Amortization [Roll Forward]      
Accumulated amortization, beginning balance 3,928 2,872  
Current year amortization 1,069 1,077 1,042
Reclassifications 0 (13)  
Other 18 (8)  
Accumulated amortization, ending balance 5,015 3,928 2,872
Net definite-lived intangibles 15,425 15,710  
Databases and software      
Finite-lived Intangible Assets [Roll Forward]      
Beginning balance 3,927 3,942  
Acquisitions 349 0  
Reclassifications 11 (15)  
Other 1 0  
Ending balance 4,288 3,927 3,942
Finite-lived Intangible Assets, Accumulated Amortization [Roll Forward]      
Accumulated amortization, beginning balance 1,453 1,116  
Current year amortization 341 350  
Reclassifications 2 (13)  
Other 1 0  
Accumulated amortization, ending balance 1,797 1,453 1,116
Net definite-lived intangibles 2,491 2,474  
Content      
Finite-lived Intangible Assets [Roll Forward]      
Beginning balance 139 139  
Acquisitions 0 0  
Reclassifications 0 0  
Other 0 0  
Ending balance 139 139 139
Finite-lived Intangible Assets, Accumulated Amortization [Roll Forward]      
Accumulated amortization, beginning balance 139 139  
Current year amortization 0 0  
Reclassifications 0 0  
Other 0 0  
Accumulated amortization, ending balance 139 139 139
Net definite-lived intangibles 0 0  
Customer relationships      
Finite-lived Intangible Assets [Roll Forward]      
Beginning balance 13,465 13,490  
Acquisitions 301 0  
Reclassifications 0 0  
Other 51 (25)  
Ending balance 13,817 13,465 13,490
Finite-lived Intangible Assets, Accumulated Amortization [Roll Forward]      
Accumulated amortization, beginning balance 1,737 1,198  
Current year amortization 542 542  
Reclassifications 0 0  
Other 8 (3)  
Accumulated amortization, ending balance 2,287 1,737 1,198
Net definite-lived intangibles 11,530 11,728  
Tradenames      
Finite-lived Intangible Assets [Roll Forward]      
Beginning balance 1,521 1,528  
Acquisitions 0 0  
Reclassifications 0 0  
Other 13 (7)  
Ending balance 1,534 1,521 1,528
Finite-lived Intangible Assets, Accumulated Amortization [Roll Forward]      
Accumulated amortization, beginning balance 366 256  
Current year amortization 111 111  
Reclassifications 0 0  
Other 3 (1)  
Accumulated amortization, ending balance 480 366 256
Net definite-lived intangibles 1,054 1,155  
Other intangibles      
Finite-lived Intangible Assets [Roll Forward]      
Beginning balance 586 325  
Acquisitions 78 268  
Reclassifications (11) 0  
Other 9 (7)  
Ending balance 662 586 325
Finite-lived Intangible Assets, Accumulated Amortization [Roll Forward]      
Accumulated amortization, beginning balance 233 163  
Current year amortization 75 74  
Reclassifications (2) 0  
Other 6 (4)  
Accumulated amortization, ending balance 312 233 $ 163
Net definite-lived intangibles $ 350 $ 353  
v3.25.4
Goodwill and Other Intangible Assets - Schedule of Amortization Expense for Intangible Assets (Details)
$ in Millions
Dec. 31, 2025
USD ($)
Projected amortization expense for intangible assets  
2026 $ 1,110
2027 1,094
2028 1,076
2029 1,050
2030 $ 1,024
v3.25.4
Taxes on Income - Schedule of Income Before Taxes from Domestic and Foreign Operations (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income before taxes domestic and foreign operations      
Domestic operations $ 3,356 $ 3,436 $ 1,899
Foreign operations 2,871 1,872 1,772
Income before taxes on income $ 6,227 $ 5,308 $ 3,671
v3.25.4
Taxes on Income - Schedule of Provision for Taxes on Income (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Federal:      
Current $ 909 $ 740 $ 559
Deferred (110) (131) (177)
Total federal 799 609 382
Foreign:      
Current 448 472 370
Deferred (52) (161) (150)
Total foreign 396 311 220
State and local:      
Current 292 252 216
Deferred (80) (31) (40)
Total state and local 212 221 176
Total provision for taxes $ 1,407 $ 1,141 $ 778
v3.25.4
Taxes on Income - Schedule of Effective Tax Rate Reconciliation (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Amount      
U.S. Federal Statutory Income Tax Rate $ 1,308    
State & local income taxes, net of federal income tax 129    
Subpart F income 190    
Foreign derived intangible income (68)    
Other 86    
Tax credits (24)    
Changes in valuation allowances 5    
Nontaxable or nondeductible items 23    
Changes in unrecognized tax benefits (7)    
S&P Dow Jones Indices LLC joint venture (65)    
Other 4    
Total provision for taxes $ 1,407 $ 1,141 $ 778
Percent      
U.S. Federal Statutory Income Tax Rate 21.00% 21.00% 21.00%
State & local income taxes, net of federal income tax 2.10% 3.50% 3.50%
Foreign tax effects   (4.70%) (5.10%)
Subpart F income 3.00%    
Foreign derived intangible income (1.10%)    
Other 1.30%    
Tax credits (0.40%)    
Changes in valuation allowances 0.10%    
Nontaxable or nondeductible items 0.40%    
Changes in unrecognized tax benefits (0.10%)    
S&P Dow Jones Indices LLC joint venture (1.00%) (1.10%) (1.50%)
Other 0.10%    
Effective income tax rate 22.60% 21.50% 21.20%
United Kingdom      
Amount      
Foreign tax effects $ (66)    
Percent      
Foreign tax effects (1.10%)    
Malta      
Amount      
Foreign tax effects $ 113    
Nontaxable income $ (269)    
Percent      
Foreign tax effects 1.80%    
Nontaxable income (4.30%)    
Other      
Amount      
Foreign tax effects $ 48    
Percent      
Foreign tax effects 0.80%    
v3.25.4
Taxes on Income - Schedule of Effective Tax Rate Reconciliation Prior to ASU 2023-09 Adoption (Details)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]      
U.S. federal statutory income tax rate 21.00% 21.00% 21.00%
State and local income taxes 2.10% 3.50% 3.50%
Foreign operations   (4.70%) (5.10%)
Stock-based compensation   (0.30%) (0.40%)
S&P Dow Jones Indices LLC joint venture (1.00%) (1.10%) (1.50%)
Tax credits and incentives   (0.80%) (2.50%)
Divestitures   0.10% 1.80%
Other, net   3.80% 4.40%
Effective income tax rate 22.60% 21.50% 21.20%
v3.25.4
Taxes on Income - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]        
Net income tax payments $ 1,502 $ 1,159 $ 1,279  
Operating loss carryforwards 1,309      
Unrecognized tax benefits 322 325 230 $ 223
Increase in tax expense from change in unrecognized tax benefits 3      
Interest and penalties 14 15 12  
Accrued interest and penalties associated with uncertain tax positions $ 79 $ 65 $ 50  
v3.25.4
Taxes on Income - Schedule of Net Income Tax Payments (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Effective Income Tax Rate Reconciliation [Line Items]      
Federal $ 722    
State 187    
Foreign      
Total 1,502 $ 1,159 $ 1,279
United Kingdom      
Foreign      
Foreign 170    
Germany      
Foreign      
Foreign 105    
Other      
Foreign      
Foreign $ 318    
v3.25.4
Taxes on Income - Schedule of Differences Between the Accounting for Income and Expenses for Financial Reporting and Income Tax (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Deferred tax assets:    
Accrued expenses $ 128 $ 114
Losses and other carryforwards 636 695
Research & Development Expenditures 420 350
Other 434 423
Total deferred tax assets 1,618 1,582
Deferred tax liabilities:    
Goodwill and intangible assets (4,321) (4,348)
Other (186) (245)
Total deferred tax liabilities (4,507) (4,593)
Net deferred income tax asset before valuation allowance (2,889) (3,011)
Valuation allowance (302) (313)
Net deferred income tax liability (3,191) (3,324)
Reported as:    
Non-current deferred tax assets 71 73
Non-current deferred tax liabilities (3,262) (3,397)
Net deferred income tax liability $ (3,191) $ (3,324)
v3.25.4
Taxes on Income - Schedule of Reconciliation of Unrecognized Tax Benefits (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Reconciliation of beginning and ending amount of unrecognized tax benefits      
Balance at beginning of year $ 325 $ 230 $ 223
Additions based on tax positions related to the current year 41 76 21
Additions for tax positions of prior years 24 48 10
Reduction for tax positions of prior years (13) 0 0
Reduction for settlements 0 (11) (11)
Expiration of applicable statutes of limitations (55) (18) (13)
Balance at end of year $ 322 $ 325 $ 230
v3.25.4
Debt - Schedule of Short-term and Long-term Debt Outstanding (Details) - USD ($)
$ in Millions
2 Months Ended 3 Months Ended
Mar. 01, 2026
Mar. 31, 2025
Dec. 31, 2025
Dec. 04, 2025
Dec. 31, 2024
Debt Instrument [Line Items]          
Total debt     $ 13,088   $ 11,398
Less: short-term debt including current maturities     718   4
Long-term debt     $ 12,370   11,394
Senior Notes | 4.75% Senior Notes, due 2025          
Debt Instrument [Line Items]          
Interest rate (as a percent)   4.75% 4.75%    
Total debt     $ 0   4
Repayments of long-term debt   $ 4      
Senior Notes | 4.0% Senior Notes, due 2026          
Debt Instrument [Line Items]          
Interest rate (as a percent)     4.00%    
Total debt     $ 3   3
Senior Notes | 2.95% Senior Notes, due 2027          
Debt Instrument [Line Items]          
Interest rate (as a percent)     2.95%    
Total debt     $ 499   498
Unamortized debt discount and issuance costs     $ 1    
Senior Notes | 2.45% Senior Notes, due 2027          
Debt Instrument [Line Items]          
Interest rate (as a percent)     2.45%    
Total debt     $ 1,246   1,243
Unamortized debt discount and issuance costs     $ 4    
Senior Notes | 4.75% Senior Notes, due 2028          
Debt Instrument [Line Items]          
Interest rate (as a percent)     4.75%    
Total debt     $ 784   797
Senior Notes | 4.25% Senior Notes, due 2029          
Debt Instrument [Line Items]          
Interest rate (as a percent)     4.25%    
Total debt     $ 991   1,004
Senior Notes | 2.5% Senior Notes, due 2029          
Debt Instrument [Line Items]          
Interest rate (as a percent)     2.50%    
Total debt     $ 498   497
Unamortized debt discount and issuance costs     $ 2    
Senior Notes | 2.70% Sustainability-Linked Senior Notes, due 2029          
Debt Instrument [Line Items]          
Interest rate (as a percent)     2.70%    
Total debt     $ 1,241   1,238
Unamortized debt discount and issuance costs     $ 9    
Senior Notes | 2.70% Sustainability-Linked Senior Notes, due 2029 | Subsequent event | Forecast          
Debt Instrument [Line Items]          
Variable interest rate 0.25%        
Senior Notes | 1.25% Senior Notes, due 2030          
Debt Instrument [Line Items]          
Interest rate (as a percent)     1.25%    
Total debt     $ 596   595
Unamortized debt discount and issuance costs     $ 4    
Senior Notes | 4.25% Senior Notes, due 2031          
Debt Instrument [Line Items]          
Interest rate (as a percent)     4.25% 4.25%  
Total debt     $ 595   0
Unamortized debt discount and issuance costs     $ 5    
Senior Notes | 2.90% Senior Notes, due 2032          
Debt Instrument [Line Items]          
Interest rate (as a percent)     2.90%    
Total debt     $ 1,480   1,477
Unamortized debt discount and issuance costs     $ 20    
Senior Notes | 5.25% Senior Notes due 2033          
Debt Instrument [Line Items]          
Interest rate (as a percent)     5.25%    
Total debt     $ 744   744
Unamortized debt discount and issuance costs     $ 6    
Senior Notes | 4.80% Senior Notes, due 2035          
Debt Instrument [Line Items]          
Interest rate (as a percent)     4.80% 4.80%  
Total debt     $ 396   0
Unamortized debt discount and issuance costs     $ 4    
Senior Notes | 6.55% Senior Notes, due 2037          
Debt Instrument [Line Items]          
Interest rate (as a percent)     6.55%    
Total debt     $ 291   291
Unamortized debt discount and issuance costs     $ 2    
Senior Notes | 4.5% Senior Notes, due 2048          
Debt Instrument [Line Items]          
Interest rate (as a percent)     4.50%    
Total debt     $ 273   273
Unamortized debt discount and issuance costs     $ 10    
Senior Notes | 3.25% Senior Notes, due 2049          
Debt Instrument [Line Items]          
Interest rate (as a percent)     3.25%    
Total debt     $ 591   590
Unamortized debt discount and issuance costs     $ 9    
Senior Notes | 3.7% Senior Notes, due 2052          
Debt Instrument [Line Items]          
Interest rate (as a percent)     3.70%    
Total debt     $ 976   975
Unamortized debt discount and issuance costs     $ 24    
Senior Notes | 2.3% Senior Notes, due 2060          
Debt Instrument [Line Items]          
Interest rate (as a percent)     2.30%    
Total debt     $ 683   683
Unamortized debt discount and issuance costs     $ 17    
Senior Notes | 3.9% Senior Notes, due 2062          
Debt Instrument [Line Items]          
Interest rate (as a percent)     3.90%    
Total debt     $ 486   486
Unamortized debt discount and issuance costs     14    
Commercial paper          
Debt Instrument [Line Items]          
Total debt     $ 715   $ 0
v3.25.4
Debt - Narrative (Details)
12 Months Ended
Dec. 31, 2025
USD ($)
performanceIndicator
Dec. 04, 2025
USD ($)
Dec. 31, 2024
USD ($)
Dec. 17, 2024
USD ($)
Debt Instrument [Line Items]        
Annual long term debt maturity year 2026 $ 3,000,000      
Annual long term debt maturity year 2027 1,700,000,000      
Annual long term debt maturity year 2028 784,000,000      
Annual long term debt maturity year 2029 2,700,000,000      
Annual long term debt maturity year 2030 596,000,000      
Annual long term debt maturity thereafter 6,500,000,000      
Fair value of our long-term debt borrowings 11,300,000,000   $ 10,000,000,000  
Commercial paper, at carrying value $ 715,000,000   $ 0  
Ratio of indebtedness to cash flow 4      
4.25% Senior Notes, due 2031 | Senior Notes        
Debt Instrument [Line Items]        
Debt face amount   $ 600,000,000    
Interest rate (as a percent) 4.25% 4.25%    
4.80% Senior Notes, due 2035 | Senior Notes        
Debt Instrument [Line Items]        
Debt face amount   $ 400,000,000    
Interest rate (as a percent) 4.80% 4.80%    
Revolving Credit Facility | Five-year Revolving Credit Facility        
Debt Instrument [Line Items]        
Commitment fee ratio 0.08%      
Revolving Credit Facility | Five-year Revolving Credit Facility | Line of Credit        
Debt Instrument [Line Items]        
Maximum borrowing capacity $ 2,000,000,000     $ 2,000,000,000.0
Credit facility term 5 years      
Number of performance indicators linked to the commitment fees | performanceIndicator 3      
v3.25.4
Derivative Instruments - Narrative (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Mar. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Foreign exchange forward contracts        
Derivative Instruments and Hedging Activities Disclosures [Line Items]        
Gain (loss) on undesignated derivative instruments   $ 158 $ (60) $ 81
Foreign exchange forward contracts | Fair Value Hedging | Not Designated as Hedging Instrument        
Derivative Instruments and Hedging Activities Disclosures [Line Items]        
Notional amount of derivative   1,500 2,300  
Foreign exchange forward contracts | Fair Value Hedging | Not Designated as Hedging Instrument | Prepaid and other current assets        
Derivative Instruments and Hedging Activities Disclosures [Line Items]        
Notional amount of derivative   8    
Foreign exchange forward contracts | Fair Value Hedging | Not Designated as Hedging Instrument | Other Current Liabilities        
Derivative Instruments and Hedging Activities Disclosures [Line Items]        
Notional amount of derivative   6 42  
Foreign exchange forward contracts | Cash Flow Hedges | Designated as Hedging Instrument        
Derivative Instruments and Hedging Activities Disclosures [Line Items]        
Notional amount of derivative   $ 574 $ 539  
Derivative maturity   24 months 24 months 24 months
Pre -tax loss expected to be reclassified within 12 months   $ 5    
Cross currency swaps | Net Investment Hedges        
Derivative Instruments and Hedging Activities Disclosures [Line Items]        
Interest income (expense), net   46 $ 41 $ (25)
Cross currency swaps | Net Investment Hedges | Designated as Hedging Instrument        
Derivative Instruments and Hedging Activities Disclosures [Line Items]        
Notional amount of derivative   $ 3,500 $ 3,500  
Interest rate swap contracts | Designated as Hedging Instrument        
Derivative Instruments and Hedging Activities Disclosures [Line Items]        
Unrealized gain on cash flow hedges $ 155      
Interest rate swap contracts | Cash Flow Hedges | Designated as Hedging Instrument        
Derivative Instruments and Hedging Activities Disclosures [Line Items]        
Terminated derivative, notional amount 813      
Derivative, cash received on hedge $ 155      
v3.25.4
Derivative Instruments - Schedule of Fair Value Amounts of Cash Flow Hedges (Details) - Designated as Hedging Instrument - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Foreign exchange forward contracts | Cash Flow Hedges | Prepaid and other current assets    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Derivatives $ 5 $ 4
Foreign exchange forward contracts | Cash Flow Hedges | Other current liabilities    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Derivatives 11 5
Cross currency swaps | Net Investment Hedges | Other non-current assets    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Derivatives 0 58
Cross currency swaps | Net Investment Hedges | Other non-current liabilities    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Derivatives $ 294 $ 2
v3.25.4
Derivative Instruments - Schedule of Pre-tax Gains (Losses) on Cash Flow Hedges (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) recognized in Accumulated Other Comprehensive Loss (effective portion) $ (6) $ 12 $ 41
Gain (Loss) reclassified from Accumulated Other Comprehensive Loss into Income (effective portion) (2) 3 13
Designated as Hedging Instrument | Foreign exchange forward contracts | Cash Flow Hedges      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) recognized in Accumulated Other Comprehensive Loss (effective portion) (8) (6) 6
Designated as Hedging Instrument | Foreign exchange forward contracts | Cash Flow Hedges | Revenue, Selling and general expenses      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) reclassified from Accumulated Other Comprehensive Loss into Income (effective portion) 3 8 7
Designated as Hedging Instrument | Interest rate swap contracts | Cash Flow Hedges      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) recognized in Accumulated Other Comprehensive Loss (effective portion) (1) 21 48
Designated as Hedging Instrument | Interest rate swap contracts | Cash Flow Hedges | Interest expense, net      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) reclassified from Accumulated Other Comprehensive Loss into Income (effective portion) 1 1 (3)
Designated as Hedging Instrument | Cross currency swaps | Net Investment Hedges      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) recognized in Accumulated Other Comprehensive Loss (effective portion) (354) 71 (102)
Designated as Hedging Instrument | Cross currency swaps | Net Investment Hedges | Interest expense, net      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) reclassified from Accumulated Other Comprehensive Loss into Income (effective portion) $ (4) $ (4) $ (4)
v3.25.4
Derivative Instruments - Schedule of Unrealized Gains (Losses) in AOCI (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning Balance $ 33,256 $ 34,300 $ 36,477
Ending Balance 31,235 33,256 34,300
Accumulated Other Comprehensive Loss      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning Balance (883) (763) (886)
Change in fair value, net of tax 182    
Reclassification into earnings, net of tax 4    
Ending Balance (697) (883) (763)
Cash Flow Hedges | Accumulated Other Comprehensive Loss      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning Balance 1 5 0
Change in fair value, net of tax (3) 4 12
Reclassification into earnings, net of tax (3) (8) (7)
Ending Balance (5) 1 5
Interest rate swap contracts | Accumulated Other Comprehensive Loss      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning Balance 99 84 48
Change in fair value, net of tax 0 16 32
Reclassification into earnings, net of tax (1) (1) 4
Ending Balance 98 99 84
Net Investment Hedges | Accumulated Other Comprehensive Loss      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning Balance 33 (21) 56
Change in fair value, net of tax (271) 50 (81)
Reclassification into earnings, net of tax 4 4 4
Ending Balance $ (234) $ 33 $ (21)
v3.25.4
Employee Benefits - Schedule of the Benefit Obligation (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]      
Fair value of plan assets at beginning of year $ 1,395    
Fair value of plan assets at end of year 1,447 $ 1,395  
Amounts recognized in consolidated balance sheets:      
Non-current assets 254 246  
Non-current liabilities (178) (180)  
Retirement Plans      
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]      
Net benefit obligation at beginning of year 1,323 1,425  
Service cost 2 2 $ 2
Interest cost 69 69 74
Actuarial loss (gain) 23 (89)  
Gross benefits paid (76) (76)  
Foreign currency effect 25 (8)  
Net benefit obligation at end of year 1,366 1,323 1,425
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]      
Fair value of plan assets at beginning of year 1,395 1,473  
Actual return on plan assets 98 (9)  
Employer contributions 10 11  
Gross benefits paid (76) (75)  
Foreign currency effect 20 (5)  
Fair value of plan assets at end of year 1,447 1,395 1,473
Funded status 81 72  
Amounts recognized in consolidated balance sheets:      
Non-current assets 254 246  
Current liabilities (9) (10)  
Non-current liabilities (164) (164)  
Total amounts recognized in consolidated balance sheets 81 72  
Accumulated benefit obligation 1,360 1,317  
Plans with accumulated benefit obligation in excess of the fair value of plan assets:      
Projected benefit obligation 173 173  
Accumulated benefit obligation 168 168  
Fair value of plan assets 0 0  
Amounts recognized in accumulated other comprehensive loss, net of tax:      
Net actuarial loss (gain) 429 418  
Prior service credit 0 0  
Total recognized 429 418  
Postretirement Plans      
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]      
Net benefit obligation at beginning of year 17 20  
Service cost 0 0 0
Interest cost 1 1 1
Actuarial loss (gain) 1 (1)  
Gross benefits paid (3) (3)  
Foreign currency effect 0 0  
Net benefit obligation at end of year 16 17 20
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]      
Fair value of plan assets at beginning of year 1 1  
Actual return on plan assets 0 0  
Employer contributions 2 2  
Gross benefits paid (3) (2)  
Foreign currency effect 0 0  
Fair value of plan assets at end of year 0 1 $ 1
Funded status (16) (16)  
Amounts recognized in consolidated balance sheets:      
Non-current assets 0 0  
Current liabilities (2) 0  
Non-current liabilities (14) (16)  
Total amounts recognized in consolidated balance sheets (16) (16)  
Amounts recognized in accumulated other comprehensive loss, net of tax:      
Net actuarial loss (gain) (34) (36)  
Prior service credit (9) (10)  
Total recognized $ (43) $ (46)  
v3.25.4
Employee Benefits - Schedule of Net Periodic Benefit Cost / Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income, Net of Tax (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Other changes in plan assets and benefit obligations recognized in other comprehensive income, net of tax      
Total recognized $ 14 $ 10 $ 13
Non-Cash settlement charge of unamortized actuarial loss, before tax     23
Retirement Plans      
Components of net periodic cost for retirement plans and post-retirement plans      
Service cost 2 2 2
Interest cost 69 69 74
Expected return on assets (97) (97) (101)
Actuarial loss (gain) 8 8 6
Prior service credit 0 0 0
Net periodic benefit cost (18) (18) (19)
Settlement charge 0 0 23
Total net periodic benefit cost (18) (18) 4
Other changes in plan assets and benefit obligations recognized in other comprehensive income, net of tax      
Net actuarial loss (gain) 17 14 33
Recognized actuarial (gain) loss (6) (6) (5)
Prior service cost 0 0 0
Settlement charge 0 0 (18)
Total recognized 11 8 10
Postretirement Plans      
Components of net periodic cost for retirement plans and post-retirement plans      
Service cost 0 0 0
Interest cost 1 1 1
Expected return on assets 0 0 0
Actuarial loss (gain) (2) (2) (2)
Prior service credit (2) (2) (2)
Net periodic benefit cost (3) (3) (3)
Settlement charge 0 0 0
Total net periodic benefit cost (3) (3) (3)
Other changes in plan assets and benefit obligations recognized in other comprehensive income, net of tax      
Net actuarial loss (gain) 1 (1) 1
Recognized actuarial (gain) loss 1 2 1
Prior service cost 1 1 1
Settlement charge 0 0 0
Total recognized $ 3 $ 2 $ 3
v3.25.4
Employee Benefits - Narrative (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
trust
shares
Dec. 31, 2024
USD ($)
shares
Dec. 31, 2023
USD ($)
Defined Benefit Plan Disclosure [Line Items]      
Total cost for retirement plans $ 155.0 $ 159.0 $ 170.0
Defined contribution plan cost 117.0 126.0 120.0
Pension trust assets $ 1,447.0 1,395.0  
U.S.      
Defined Benefit Plan Disclosure [Line Items]      
Number of pension trust accounts | trust 1    
Pension trust assets $ 1,165.0 $ 1,130.0  
Stock purchased by US plan under defined contribution plan (in shares) | shares 104,317 81,400  
Stock sold by US plan under defined contribution plan (in shares) | shares 179,394 159,810  
Stock held by the US plan under defined contribution plan (in shares) | shares 1,000,000.0 1,100,000  
Market value of stock held by the US plan under defined contribution plan $ 535.0 $ 547.0  
S&P Global Inc. dividends received $ 4.3 4.4  
U.S. | Fixed Income      
Defined Benefit Plan Disclosure [Line Items]      
Target plan asset allocations (as a percent) 91.00%    
U.S. | Domestic Equities      
Defined Benefit Plan Disclosure [Line Items]      
Target plan asset allocations (as a percent) 4.00%    
U.S. | International Equities      
Defined Benefit Plan Disclosure [Line Items]      
Target plan asset allocations (as a percent) 3.00%    
U.S. | Cash and short-term investments      
Defined Benefit Plan Disclosure [Line Items]      
Target plan asset allocations (as a percent) 2.00%    
United Kingdom      
Defined Benefit Plan Disclosure [Line Items]      
Number of pension trust accounts | trust 1    
Pension trust assets $ 282.0 265.0  
United Kingdom | Fixed Income      
Defined Benefit Plan Disclosure [Line Items]      
Target plan asset allocations (as a percent) 100.00%    
Retirement Plans      
Defined Benefit Plan Disclosure [Line Items]      
Net periodic benefit cost (benefit) $ (18.0) (18.0) 4.0
Expected required employer contribution $ 11.0    
Number of pension trust accounts | trust 2    
Pension trust assets $ 1,447.0 1,395.0 1,473.0
Retirement Plans | United Kingdom      
Defined Benefit Plan Disclosure [Line Items]      
Net periodic benefit cost (benefit) 6.0 3.0 4.0
Postretirement Plans      
Defined Benefit Plan Disclosure [Line Items]      
Net periodic benefit cost (benefit) (3.0) (3.0) (3.0)
Expected required employer contribution 2.0    
Pension trust assets $ 0.0 $ 1.0 $ 1.0
v3.25.4
Employee Benefits - Schedule of Assumptions (Details)
12 Months Ended
Jan. 01, 2026
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Retirement Plans        
Benefit obligation:        
Discount rate (as a percent)   5.45% 5.74% 5.27%
Net periodic cost:        
Return on assets (as a percent)   6.25% 6.00% 6.00%
Retirement Plans | U.S.        
Net periodic cost:        
Discount rate (as a percent)   5.74% 5.27% 5.63%
Return on assets (as a percent)   6.25%    
Retirement Plans | U.S. | Subsequent event        
Net periodic cost:        
Return on assets (as a percent) 6.30%      
Retirement Plans | United Kingdom        
Net periodic cost:        
Discount rate (as a percent)   5.53% 4.50% 4.76%
Return on assets (as a percent)   5.40%    
Retirement Plans | United Kingdom | Subsequent event        
Net periodic cost:        
Return on assets (as a percent) 5.50%      
Postretirement Plans        
Benefit obligation:        
Discount rate (as a percent)   5.16% 5.57% 5.18%
Postretirement Plans | U.S.        
Net periodic cost:        
Discount rate (as a percent)   5.57% 5.18% 5.52%
v3.25.4
Employee Benefits - Schedule of Information about the Expected Cash Flows for Retirement and Post-Retirement Plans (Details)
$ in Millions
Dec. 31, 2025
USD ($)
Retirement Plans  
Information about the expected cash flows for retirement and post-retirement plans and impact of the Medicare subsidy  
2026 $ 82
2027 84
2028 85
2029 87
2030 90
2031-2035 469
Postretirement Plans  
Information about the expected cash flows for retirement and post-retirement plans and impact of the Medicare subsidy  
2026 2
2027 2
2028 2
2029 2
2030 1
2031-2035 $ 5
v3.25.4
Employee Benefits - Schedule of Fair Value of Defined Benefit Plan Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Fair value of defined benefit plans assets by asset class    
Fair value of plan assets $ 1,447 $ 1,395
Total    
Fair value of defined benefit plans assets by asset class    
Fair value of plan assets 1,024 907
Level 1    
Fair value of defined benefit plans assets by asset class    
Fair value of plan assets 2 2
Level 2    
Fair value of defined benefit plans assets by asset class    
Fair value of plan assets 1,022 905
Level 3    
Fair value of defined benefit plans assets by asset class    
Fair value of plan assets 0 0
Common collective trust funds measured at net asset value as a practical expedient    
Fair value of defined benefit plans assets by asset class    
Fair value of plan assets 423 488
Cash and short-term investments | Total    
Fair value of defined benefit plans assets by asset class    
Fair value of plan assets 2 2
Cash and short-term investments | Level 1    
Fair value of defined benefit plans assets by asset class    
Fair value of plan assets 2 2
Cash and short-term investments | Level 2    
Fair value of defined benefit plans assets by asset class    
Fair value of plan assets 0 0
Cash and short-term investments | Level 3    
Fair value of defined benefit plans assets by asset class    
Fair value of plan assets 0 0
Long duration strategy | Total    
Fair value of defined benefit plans assets by asset class    
Fair value of plan assets 956 905
Long duration strategy | Level 1    
Fair value of defined benefit plans assets by asset class    
Fair value of plan assets 0 0
Long duration strategy | Level 2    
Fair value of defined benefit plans assets by asset class    
Fair value of plan assets 956 905
Long duration strategy | Level 3    
Fair value of defined benefit plans assets by asset class    
Fair value of plan assets 0 $ 0
Asset-backed securities | Total    
Fair value of defined benefit plans assets by asset class    
Fair value of plan assets 66  
Asset-backed securities | Level 1    
Fair value of defined benefit plans assets by asset class    
Fair value of plan assets 0  
Asset-backed securities | Level 2    
Fair value of defined benefit plans assets by asset class    
Fair value of plan assets 66  
Asset-backed securities | Level 3    
Fair value of defined benefit plans assets by asset class    
Fair value of plan assets $ 0  
v3.25.4
Stock-Based Compensation - Narrative (Details)
12 Months Ended
Dec. 31, 2025
shares
Dec. 31, 2024
shares
Dec. 31, 2023
shares
Feb. 28, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]        
Director deferred stock ownership plan amount to be credited to deferred stock accounts (as a percent) 50.00%      
Share delivery term if elected (in years) 5 years      
Share-based compensation arrangement by share-based payment award, converted merger exchange ratio       0.2838
Stock options granted (in shares) 0 0 0  
Restricted Stock and Unit Awards        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]        
Award vesting period (in years) 3 years      
Stock Options        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]        
Award vesting period (in years) 4 years      
Service period (in years) 4 years      
Award expiration period (in years) 10 years      
Stock Options | More than half        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]        
Award cost recognition period (in months) 12 months      
Share-based compensation arrangement by share-based payment award, award vesting rights (as a percent) 50.00%      
Stock Options | Approximately one-quarter        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]        
Award cost recognition period (in months) 24 months      
Share-based compensation arrangement by share-based payment award, award vesting rights (as a percent) 25.00%      
Stock Options | Approximately one-tenth        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]        
Award cost recognition period (in months) 36 months      
Share-based compensation arrangement by share-based payment award, award vesting rights (as a percent) 10.00%      
Stock Options | Remaining        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]        
Award cost recognition period (in months) 48 months      
v3.25.4
Stock-Based Compensation - Schedule of Number of Common Shares Reserved for Issuance (Details) - shares
shares in Millions
Dec. 31, 2025
Dec. 31, 2024
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Shares available for granting (in shares) 17.9 18.0
Options outstanding (in shares) 0.1 0.1
Total shares reserved for issuance (less than) (in shares) 17.9 18.0
Director Deferred Stock Ownership Plan    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Total shares reserved for issuance (less than) (in shares) 1.0 1.0
v3.25.4
Stock-Based Compensation - Schedule of Stock-Based Compensation Expense (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Stock-Based Compensation      
Restricted stock and other stock-based awards expense $ 236 $ 247 $ 171
Stock option expense 0 0 0
Total stock-based compensation expense 236 247 171
Tax benefit $ 43 $ 49 $ 32
v3.25.4
Stock-Based Compensation - Schedule of Restricted Stock and Unit Activity (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]      
Tax benefit relating to restricted award activity $ 43 $ 49 $ 32
Restricted Stock and Unit Awards      
Shares      
Beginning Balance (in shares) 1.2    
Granted (in shares) 0.4    
Vested (in shares) (0.4)    
Forfeited (in shares) (0.3)    
Ending Balance (in shares) 0.9 1.2  
Total unrecognized compensation expense related to restricted awards $ 173    
Weighted-average years to be recognized over 1 year 2 months 12 days    
Weighted-average grant-date fair value      
Beginning balance (in USD per ) $ 387.14    
Granted (in USD per share) 525.67 $ 427.84 $ 374.00
Vested (in USD per share) 392.96    
Forfeited (in USD per share) 404.59    
Ending balance (in USD per share) 436.46 387.14  
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]      
Weighted-average grant-date fair value per award (in USD per share) $ 525.67 $ 427.84 $ 374.00
Total fair value of restricted stock and other stock-based awards vested $ 222 $ 230 $ 323
Tax benefit relating to restricted award activity $ 60 $ 56 $ 71
v3.25.4
Stock-Based Compensation - Schedule of Stock Option Activity (Details)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
$ / shares
shares
Shares  
Beginning balance (less than) (in shares) | shares 0.1
Ending balance (less than) (in shares) | shares 0.1
Options exercisable (less than) (in shares) | shares 0.1
Weighted average exercise price  
Beginning balance (in USD per share) | $ / shares $ 74.46
Ending balance (in USD per share) | $ / shares 74.46
Weighted-average exercise price, options exercisable (in USD per share) | $ / shares $ 74.46
Weighted-average remaining years of contractual term, options outstanding 1 year 2 months 19 days
Weighted-average remaining years of contractual term, options exercisable 1 year 2 months 19 days
Aggregate intrinsic value, options outstanding | $ $ 5
Aggregate intrinsic value, options exercisable | $ $ 5
v3.25.4
Stock-Based Compensation - Schedule of Stock Option Exercises (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]      
Net cash proceeds from the exercise of stock options $ 0 $ 4 $ 13
Total intrinsic value of stock option exercises 0 19 55
Income tax benefit realized from stock option exercises $ 0 $ 5 $ 12
v3.25.4
Equity - Capital Stock (Details) - $ / shares
Jan. 14, 2026
Dec. 31, 2025
Equity, Class of Treasury Stock [Line Items]    
Preferred stock authorized (in shares)   2,000,000
Par value of preferred stock (in USD per share)   $ 1
Preferred stock issued (in shares)   0
Subsequent event    
Equity, Class of Treasury Stock [Line Items]    
Dividends payable, amount per share (in USD per share) $ 0.97  
v3.25.4
Equity - Schedule of Capital Stock (Details) - USD ($)
$ / shares in Units, $ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2025
Sep. 30, 2025
Jun. 30, 2025
Mar. 31, 2025
Dec. 31, 2024
Sep. 30, 2024
Jun. 30, 2024
Mar. 31, 2024
Dec. 31, 2023
Sep. 30, 2023
Jun. 30, 2023
Mar. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Equity [Abstract]                              
Dividends declared per share (in USD per share) $ 0.96 $ 0.96 $ 0.96 $ 0.96 $ 0.91 $ 0.91 $ 0.91 $ 0.91 $ 0.90 $ 0.90 $ 0.90 $ 0.90 $ 3.84 $ 3.64 $ 3.60
Dividends paid                         $ 1,170 $ 1,134 $ 1,147
v3.25.4
Equity - Stock Repurchases (Details)
$ in Millions
1 Months Ended 12 Months Ended
Feb. 28, 2025
shares
Feb. 28, 2024
shares
Feb. 28, 2023
shares
Dec. 31, 2025
USD ($)
transaction
shares
Dec. 31, 2024
USD ($)
shares
Dec. 31, 2023
USD ($)
shares
Nov. 13, 2025
shares
Jun. 22, 2022
shares
Equity, Class of Treasury Stock [Line Items]                
ARS agreement transactions | transaction       2        
Excise tax, payable | $       $ 46 $ 30      
Excise tax payment | $       30 29      
Total cash utilized | $       $ 5,001 $ 3,301 $ 3,301    
2025 Repurchase Program                
Equity, Class of Treasury Stock [Line Items]                
Shares authorized to be repurchased (in shares)             30,000,000  
Shares authorized to be repurchased as percentage of outstanding common stock (as a percent)             10.00%  
Remaining shares available under repurchase program (in shares)       30,000,000        
2022 Repurchase Program                
Equity, Class of Treasury Stock [Line Items]                
Shares authorized to be repurchased (in shares)               30,000,000
Shares authorized to be repurchased as percentage of outstanding common stock (as a percent)               9.00%
Remaining shares available under repurchase program (in shares)       2,700,000        
Stock Repurchases                
Equity, Class of Treasury Stock [Line Items]                
Stock repurchased during period (in shares) 300,000 200,000 400,000 9,300,000 6,700,000 8,600,000    
Total cash utilized | $       $ 5,000 $ 3,300 $ 3,300    
v3.25.4
Equity - Schedule of Accelerated Share Repurchase Agreements (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
1 Months Ended 2 Months Ended 3 Months Ended 4 Months Ended 12 Months Ended
Feb. 03, 2026
Dec. 05, 2025
Dec. 04, 2025
Oct. 23, 2025
Aug. 12, 2025
Aug. 08, 2025
May 06, 2025
Feb. 19, 2025
Feb. 18, 2025
Oct. 28, 2024
Oct. 22, 2024
Aug. 01, 2024
Jul. 31, 2024
Apr. 12, 2024
Feb. 12, 2024
Feb. 07, 2024
Nov. 13, 2023
Sep. 08, 2023
Aug. 07, 2023
Aug. 04, 2023
May 08, 2023
May 05, 2023
Feb. 13, 2023
Sep. 08, 2023
Feb. 03, 2026
Oct. 23, 2025
Apr. 12, 2024
Aug. 08, 2025
May 06, 2025
Oct. 22, 2024
Feb. 07, 2024
Aug. 04, 2023
May 05, 2023
Feb. 18, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Accelerated Share Repurchases [Line Items]                                                                          
Total cash utilized                                                                     $ 5,001 $ 3,301 $ 3,301
Uncapped Accelerated Share Repurchases Initiated December 4, 2025                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)   4.0                                                                      
Average price paid per share (in USD per share)   $ 0                                                                      
Total cash utilized   $ 2,500                                                                      
Accelerated share repurchases initial delivery percentage (as a percent)   80.00%                                                                      
Uncapped Accelerated Share Repurchases Initiated December 4, 2025 | Subsequent event                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares) 0.8                                               4.8                        
Average price paid per share (in USD per share)                                                 $ 519.39                        
Uncapped Accelerated Share Repurchases Initiated August 12, 2025                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)       0.6 1.7                                                                
Average price paid per share (in USD per share)                                                   $ 513.82                      
Total cash utilized         $ 1,200                                         $ 1,200                      
Accelerated share repurchases initial delivery percentage (as a percent)         80.00%                                                                
Uncapped Accelerated Share Repurchases Initiated May 6, 2025                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)           0.2 1.0                                                            
Average price paid per share (in USD per share)                                                       $ 518.47                  
Total cash utilized             $ 650                                         $ 650                  
Accelerated share repurchases initial delivery percentage (as a percent)             80.00%                                                            
Uncapped Accelerated Share Repurchases Initiated February 19, 2025                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)             0.3 1.0                                                          
Average price paid per share (in USD per share)                                                         $ 491.12                
Total cash utilized               $ 650                                         $ 650                
Accelerated share repurchases initial delivery percentage (as a percent)               80.00%                                                          
Uncapped Accelerated Share Repurchases Initiated October 28, 2024                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                 0.3 2.3                                                      
Average price paid per share (in USD per share)                                                                   $ 500.95      
Total cash utilized                   $ 1,300                                               $ 1,300      
Accelerated share repurchases initial delivery percentage (as a percent)                   85.00%                                                      
Uncapped Accelerated Share Repurchases Initiated July 31, 2024                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                     0.3 2.6                                                  
Average price paid per share (in USD per share)                                                           $ 505.19              
Total cash utilized                         $ 1,500                                 $ 1,500              
Accelerated share repurchases initial delivery percentage (as a percent)                         85.00%                                                
Uncapped Accelerated Share Repurchases Initiated February 12, 2024                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                           0.2 1.0                                            
Average price paid per share (in USD per share)                                                     $ 421.05                    
Total cash utilized                             $ 500                       $ 500                    
Accelerated share repurchases initial delivery percentage (as a percent)                             85.00%                                            
Uncapped Accelerated Share Repurchases Initiated November 13, 2023                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                               0.2 2.8                                        
Average price paid per share (in USD per share)                                                             $ 428.45            
Total cash utilized                                 $ 1,300                           $ 1,300            
Accelerated share repurchases initial delivery percentage (as a percent)                                 85.00%                                        
Uncapped Accelerated Share Repurchases Initiated August 7, 2023                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                   0.2 1.1                                    
Average price paid per share (in USD per share)                                               $ 387.36                          
Total cash utilized                                     $ 500         $ 500                          
Accelerated share repurchases initial delivery percentage (as a percent)                                     85.00%                                    
Uncapped Accelerated Share Repurchases Initiated May 8, 2023                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                       0.1 2.5                                
Average price paid per share (in USD per share)                                                               $ 384.75          
Total cash utilized                                         $ 1,000                     $ 1,000          
Accelerated share repurchases initial delivery percentage (as a percent)                                         87.50%                                
Uncapped Accelerated Share Repurchases Initiated February 13, 2023                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                           0.3 1.1                            
Average price paid per share (in USD per share)                                                                 $ 341.95        
Total cash utilized                                             $ 500                   $ 500        
Accelerated share repurchases initial delivery percentage (as a percent)                                             85.00%                            
Initial Award | Uncapped Accelerated Share Repurchases Initiated December 4, 2025                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)     4.0                                                                    
Initial Award | Uncapped Accelerated Share Repurchases Initiated August 12, 2025                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)         1.7                                                                
Initial Award | Uncapped Accelerated Share Repurchases Initiated May 6, 2025                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)             1.0                                                            
Initial Award | Uncapped Accelerated Share Repurchases Initiated February 19, 2025                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)               1.0                                                          
Initial Award | Uncapped Accelerated Share Repurchases Initiated October 28, 2024                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                   2.3                                                      
Initial Award | Uncapped Accelerated Share Repurchases Initiated July 31, 2024                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                         2.6                                                
Initial Award | Uncapped Accelerated Share Repurchases Initiated February 12, 2024                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                             1.0                                            
Initial Award | Uncapped Accelerated Share Repurchases Initiated November 13, 2023                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                 2.8                                        
Initial Award | Uncapped Accelerated Share Repurchases Initiated August 7, 2023                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                     1.1                                    
Initial Award | Uncapped Accelerated Share Repurchases Initiated May 8, 2023                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                         2.5                                
Initial Award | Uncapped Accelerated Share Repurchases Initiated February 13, 2023                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                             1.1                            
Additional Award | Uncapped Accelerated Share Repurchases Initiated December 4, 2025                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)   0.0                                                                      
Additional Award | Uncapped Accelerated Share Repurchases Initiated August 12, 2025                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                                   0.6                      
Additional Award | Uncapped Accelerated Share Repurchases Initiated May 6, 2025                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                                       0.2                  
Additional Award | Uncapped Accelerated Share Repurchases Initiated February 19, 2025                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                                         0.3                
Additional Award | Uncapped Accelerated Share Repurchases Initiated October 28, 2024                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                                                   0.3      
Additional Award | Uncapped Accelerated Share Repurchases Initiated July 31, 2024                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                                           0.3              
Additional Award | Uncapped Accelerated Share Repurchases Initiated February 12, 2024                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                                     0.2                    
Additional Award | Uncapped Accelerated Share Repurchases Initiated November 13, 2023                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                                             0.2            
Additional Award | Uncapped Accelerated Share Repurchases Initiated August 7, 2023                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                               0.2                          
Additional Award | Uncapped Accelerated Share Repurchases Initiated May 8, 2023                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                                               0.1          
Additional Award | Uncapped Accelerated Share Repurchases Initiated February 13, 2023                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                                                 0.3        
Completed Award | Uncapped Accelerated Share Repurchases Initiated December 4, 2025                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)   4.0                                                                      
Completed Award | Uncapped Accelerated Share Repurchases Initiated August 12, 2025                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                                   2.3                      
Completed Award | Uncapped Accelerated Share Repurchases Initiated May 6, 2025                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                                       1.2                  
Completed Award | Uncapped Accelerated Share Repurchases Initiated February 19, 2025                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                                         1.3                
Completed Award | Uncapped Accelerated Share Repurchases Initiated October 28, 2024                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                                                   2.6      
Completed Award | Uncapped Accelerated Share Repurchases Initiated July 31, 2024                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                                           3.0              
Completed Award | Uncapped Accelerated Share Repurchases Initiated February 12, 2024                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                                     1.2                    
Completed Award | Uncapped Accelerated Share Repurchases Initiated November 13, 2023                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                                             3.0            
Completed Award | Uncapped Accelerated Share Repurchases Initiated August 7, 2023                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                               1.3                          
Completed Award | Uncapped Accelerated Share Repurchases Initiated May 8, 2023                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                                               2.6          
Completed Award | Uncapped Accelerated Share Repurchases Initiated February 13, 2023                                                                          
Accelerated Share Repurchases [Line Items]                                                                          
Shares delivered and purchased (in shares)                                                                 1.4        
v3.25.4
Equity - Redeemable Noncontrolling Interest (Details)
12 Months Ended
Dec. 31, 2025
Noncontrolling Interest [Line Items]  
Interest in joint venture minimum (as a percent) 20.00%
Change in control period 15 days
CME Group  
Noncontrolling Interest [Line Items]  
Noncontrolling interest ownership by noncontrolling owners (as a percent) 27.00%
v3.25.4
Equity - Schedule of Redeemable Noncontrolling Interest (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]  
Balance at beginning of period $ 4,252
Net income attributable to redeemable noncontrolling interests 317
Distributions to noncontrolling interests (301)
Redemption value adjustment 614
Other 35
Balance at end of period 4,917
Indices  
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]  
Balance at end of period $ 4,914
v3.25.4
Equity - Schedule of Changes in the Components of Accumulated Other Comprehensive Loss (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning Balance $ 33,256 $ 34,300 $ 36,477
Ending Balance 31,235 33,256 34,300
Actuarial losses, tax benefit (less than) 3 2 5
Accumulated Other Comprehensive Loss      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning Balance (883) (763) (886)
Other comprehensive income (loss) before reclassifications 182    
Reclassifications from accumulated other comprehensive income (loss) to net earnings 4    
Net other comprehensive income (loss) 186    
Ending Balance (697) (883) $ (763)
Foreign Currency Translation Adjustments      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning Balance (609)    
Other comprehensive income (loss) before reclassifications 202    
Reclassifications from accumulated other comprehensive income (loss) to net earnings 4    
Net other comprehensive income (loss) 206    
Ending Balance (403) (609)  
Pension and Postretirement Benefit Plans      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning Balance (372)    
Other comprehensive income (loss) before reclassifications (18)    
Reclassifications from accumulated other comprehensive income (loss) to net earnings 4    
Net other comprehensive income (loss) (14)    
Ending Balance (386) (372)  
Actuarial losses, tax benefit (less than) 1    
Unrealized Gain (Loss) on Cash Flow Hedges      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning Balance 98    
Other comprehensive income (loss) before reclassifications (2)    
Reclassifications from accumulated other comprehensive income (loss) to net earnings (4)    
Net other comprehensive income (loss) (6)    
Ending Balance $ 92 $ 98  
v3.25.4
Earnings per Share - (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Amount attributable to S&P Global Inc. common shareholders:      
Net income $ 4,471 $ 3,852 $ 2,626
Basic weighted-average number of common shares outstanding (in shares) 304,800,000 311,600,000 318,400,000
Effect of dilutive securities (in shares) 300,000 300,000 500,000
Diluted weighted-average number of common shares outstanding (in shares) 305,100,000 311,900,000 318,900,000
Net income:      
Basic (in USD per share) $ 14.67 $ 12.36 $ 8.25
Diluted (in USD per share) $ 14.66 $ 12.35 $ 8.23
Restricted Performance Shares      
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Antidilutive shares excluded from computation of diluted EPS (in shares) 400,000 500,000 700,000
Stock Options      
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Antidilutive shares excluded from computation of diluted EPS (in shares) 0 0 0
v3.25.4
Restructuring - Narrative (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
position
Dec. 31, 2024
USD ($)
2025 Restructuring Plan    
Restructuring Cost and Reserve [Line Items]    
Workforce reduction, positions | position 1,300  
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration] Selling, General and Administrative Expense  
Severance charges $ 157  
Reductions to restructuring reserve $ 72  
2024 Restructuring Plan    
Restructuring Cost and Reserve [Line Items]    
Workforce reduction, positions | position 1,230  
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration] Selling, General and Administrative Expense  
Reductions to restructuring reserve $ 73 $ 37
v3.25.4
Restructuring - Schedule of Initial Restructuring Charge Recorded and the Ending Reserve Balance (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
2025 Restructuring Plan  
Restructuring Cost and Reserve [Line Items]  
Initial Charge Recorded $ 157
Ending Reserve Balance 85
2025 Restructuring Plan | Operating segments | Market Intelligence  
Restructuring Cost and Reserve [Line Items]  
Initial Charge Recorded 56
Ending Reserve Balance 25
2025 Restructuring Plan | Operating segments | Ratings  
Restructuring Cost and Reserve [Line Items]  
Initial Charge Recorded 17
Ending Reserve Balance 5
2025 Restructuring Plan | Operating segments | Energy  
Restructuring Cost and Reserve [Line Items]  
Initial Charge Recorded 19
Ending Reserve Balance 12
2025 Restructuring Plan | Operating segments | Mobility  
Restructuring Cost and Reserve [Line Items]  
Initial Charge Recorded 15
Ending Reserve Balance 11
2025 Restructuring Plan | Operating segments | Indices  
Restructuring Cost and Reserve [Line Items]  
Initial Charge Recorded 4
Ending Reserve Balance 4
2025 Restructuring Plan | Corporate  
Restructuring Cost and Reserve [Line Items]  
Initial Charge Recorded 46
Ending Reserve Balance 28
2024 Restructuring Plan  
Restructuring Cost and Reserve [Line Items]  
Initial Charge Recorded 125
Ending Reserve Balance 15
2024 Restructuring Plan | Operating segments | Market Intelligence  
Restructuring Cost and Reserve [Line Items]  
Initial Charge Recorded 77
Ending Reserve Balance 7
2024 Restructuring Plan | Operating segments | Ratings  
Restructuring Cost and Reserve [Line Items]  
Initial Charge Recorded 4
Ending Reserve Balance 1
2024 Restructuring Plan | Operating segments | Energy  
Restructuring Cost and Reserve [Line Items]  
Initial Charge Recorded 13
Ending Reserve Balance 0
2024 Restructuring Plan | Operating segments | Mobility  
Restructuring Cost and Reserve [Line Items]  
Initial Charge Recorded 6
Ending Reserve Balance 1
2024 Restructuring Plan | Operating segments | Indices  
Restructuring Cost and Reserve [Line Items]  
Initial Charge Recorded 1
Ending Reserve Balance 0
2024 Restructuring Plan | Corporate  
Restructuring Cost and Reserve [Line Items]  
Initial Charge Recorded 24
Ending Reserve Balance $ 6
v3.25.4
Segment and Geographic Information - Narrative (Details)
12 Months Ended
Dec. 31, 2025
segment
Segment Reporting [Abstract]  
Number of reportable segments 5
Maximum percentage of consolidated revenue represented by foreign countries (more than) (as a percent) 7.00%
Maximum percentage of consolidated revenue represented by single customer (more than) (as a percent) 10.00%
v3.25.4
Segment and Geographic Information - Schedule of Operating Results (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Disaggregation of Revenue [Line Items]      
Total revenue $ 15,336 $ 14,208 $ 12,497
Operating profit 6,478 5,580 4,020
Equity in income on unconsolidated subsidiaries (28) (43) (36)
Other (income) expense, net (36) (25) 15
Interest expense, net 287 297 334
Income before taxes on income 6,227 5,308 3,671
Reportable Legal Entities      
Disaggregation of Revenue [Line Items]      
Total revenue 15,536 14,394 12,674
Significant expenses 7,684 7,354 6,888
Less: other segment items 1,256 1,198 1,300
Reportable Legal Entities | Market Intelligence      
Disaggregation of Revenue [Line Items]      
Total revenue 4,916 4,645 4,376
Significant expenses 3,246 3,133 2,933
Less: other segment items 679 637 729
Reportable Legal Entities | Ratings      
Disaggregation of Revenue [Line Items]      
Total revenue 4,724 4,370 3,332
Significant expenses 1,645 1,617 1,449
Less: other segment items 66 46 19
Reportable Legal Entities | Energy      
Disaggregation of Revenue [Line Items]      
Total revenue 2,299 2,142 1,946
Significant expenses 1,205 1,139 1,049
Less: other segment items 151 158 193
Reportable Legal Entities | Mobility      
Disaggregation of Revenue [Line Items]      
Total revenue 1,747 1,609 1,484
Significant expenses 1,051 982 908
Less: other segment items 318 315 316
Reportable Legal Entities | Indices      
Disaggregation of Revenue [Line Items]      
Total revenue 1,850 1,628 1,403
Significant expenses 537 483 436
Less: other segment items 42 42 42
Reportable Legal Entities | Engineering Solutions      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 133
Significant expenses 0 0 113
Less: other segment items 0 0 1
Operating Segments      
Disaggregation of Revenue [Line Items]      
Total revenue 15,336 14,208 12,497
Operating profit 6,596 5,842 4,486
Operating Segments | Market Intelligence      
Disaggregation of Revenue [Line Items]      
Total revenue 4,902 4,633 4,365
Operating profit 991 875 714
Operating Segments | Ratings      
Disaggregation of Revenue [Line Items]      
Total revenue 4,549 4,207 3,177
Operating profit 3,013 2,707 1,864
Operating Segments | Energy      
Disaggregation of Revenue [Line Items]      
Total revenue 2,299 2,142 1,946
Operating profit 943 845 704
Operating Segments | Mobility      
Disaggregation of Revenue [Line Items]      
Total revenue 1,747 1,609 1,484
Operating profit 378 312 260
Operating Segments | Indices      
Disaggregation of Revenue [Line Items]      
Total revenue 1,839 1,617 1,392
Operating profit 1,271 1,103 925
Operating Segments | Engineering Solutions      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 133
Operating profit 0 0 19
Intersegment Elimination      
Disaggregation of Revenue [Line Items]      
Total revenue (200) (186) (177)
Less: other segment items (200) (186) (177)
Intersegment Elimination | Market Intelligence      
Disaggregation of Revenue [Line Items]      
Total revenue (14) (12) (11)
Intersegment Elimination | Ratings      
Disaggregation of Revenue [Line Items]      
Total revenue (175) (163) (155)
Intersegment Elimination | Energy      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Intersegment Elimination | Mobility      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Intersegment Elimination | Indices      
Disaggregation of Revenue [Line Items]      
Total revenue (11) (11) (11)
Intersegment Elimination | Engineering Solutions      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Corporate Unallocated      
Disaggregation of Revenue [Line Items]      
Operating profit $ 146 $ 305 $ 502
v3.25.4
Segment and Geographic Information - Schedule of Disaggregation of Revenue (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Disaggregation of Revenue [Line Items]      
Total revenue $ 15,336 $ 14,208 $ 12,497
Depreciation & Amortization 1,179 1,173 1,143
Capital Expenditures 195 124 143
Total Assets 61,200 60,221  
Assets held for sale 196 0  
Services transferred at a point in time      
Disaggregation of Revenue [Line Items]      
Total revenue 3,144 2,986 2,093
Services transferred over time      
Disaggregation of Revenue [Line Items]      
Total revenue 12,192 11,222 10,404
Subscription      
Disaggregation of Revenue [Line Items]      
Total revenue 7,865 7,346 6,963
Non-subscription / Transaction      
Disaggregation of Revenue [Line Items]      
Total revenue 3,144 2,986 2,093
Non-transaction      
Disaggregation of Revenue [Line Items]      
Total revenue 2,054 1,858 1,730
Asset-linked fees      
Disaggregation of Revenue [Line Items]      
Total revenue 1,206 1,046 859
Sales usage-based royalties      
Disaggregation of Revenue [Line Items]      
Total revenue 444 393 348
Recurring variable      
Disaggregation of Revenue [Line Items]      
Total revenue 623 579 504
Reportable Legal Entities      
Disaggregation of Revenue [Line Items]      
Total revenue 15,536 14,394 12,674
Reportable Legal Entities | Market Intelligence      
Disaggregation of Revenue [Line Items]      
Total revenue 4,916 4,645 4,376
Reportable Legal Entities | Market Intelligence | Services transferred at a point in time      
Disaggregation of Revenue [Line Items]      
Total revenue 186 184 187
Reportable Legal Entities | Market Intelligence | Services transferred over time      
Disaggregation of Revenue [Line Items]      
Total revenue 4,730 4,461 4,189
Reportable Legal Entities | Market Intelligence | Subscription      
Disaggregation of Revenue [Line Items]      
Total revenue 4,107 3,882 3,685
Reportable Legal Entities | Market Intelligence | Non-subscription / Transaction      
Disaggregation of Revenue [Line Items]      
Total revenue 186 184 187
Reportable Legal Entities | Market Intelligence | Non-transaction      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Market Intelligence | Asset-linked fees      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Market Intelligence | Sales usage-based royalties      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Market Intelligence | Recurring variable      
Disaggregation of Revenue [Line Items]      
Total revenue 623 579 504
Reportable Legal Entities | Ratings      
Disaggregation of Revenue [Line Items]      
Total revenue 4,724 4,370 3,332
Reportable Legal Entities | Ratings | Services transferred at a point in time      
Disaggregation of Revenue [Line Items]      
Total revenue 2,470 2,326 1,425
Reportable Legal Entities | Ratings | Services transferred over time      
Disaggregation of Revenue [Line Items]      
Total revenue 2,254 2,044 1,907
Reportable Legal Entities | Ratings | Subscription      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Ratings | Non-subscription / Transaction      
Disaggregation of Revenue [Line Items]      
Total revenue 2,470 2,326 1,425
Reportable Legal Entities | Ratings | Non-transaction      
Disaggregation of Revenue [Line Items]      
Total revenue 2,254 2,044 1,907
Reportable Legal Entities | Ratings | Asset-linked fees      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Ratings | Sales usage-based royalties      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Ratings | Recurring variable      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Energy      
Disaggregation of Revenue [Line Items]      
Total revenue 2,299 2,142 1,946
Reportable Legal Entities | Energy | Services transferred at a point in time      
Disaggregation of Revenue [Line Items]      
Total revenue 163 166 158
Reportable Legal Entities | Energy | Services transferred over time      
Disaggregation of Revenue [Line Items]      
Total revenue 2,136 1,976 1,788
Reportable Legal Entities | Energy | Subscription      
Disaggregation of Revenue [Line Items]      
Total revenue 2,016 1,873 1,707
Reportable Legal Entities | Energy | Non-subscription / Transaction      
Disaggregation of Revenue [Line Items]      
Total revenue 163 166 158
Reportable Legal Entities | Energy | Non-transaction      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Energy | Asset-linked fees      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Energy | Sales usage-based royalties      
Disaggregation of Revenue [Line Items]      
Total revenue 120 103 81
Reportable Legal Entities | Energy | Recurring variable      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Mobility      
Disaggregation of Revenue [Line Items]      
Total revenue 1,747 1,609 1,484
Reportable Legal Entities | Mobility | Services transferred at a point in time      
Disaggregation of Revenue [Line Items]      
Total revenue 325 310 315
Reportable Legal Entities | Mobility | Services transferred over time      
Disaggregation of Revenue [Line Items]      
Total revenue 1,422 1,299 1,169
Reportable Legal Entities | Mobility | Subscription      
Disaggregation of Revenue [Line Items]      
Total revenue 1,422 1,299 1,169
Reportable Legal Entities | Mobility | Non-subscription / Transaction      
Disaggregation of Revenue [Line Items]      
Total revenue 325 310 315
Reportable Legal Entities | Mobility | Non-transaction      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Mobility | Asset-linked fees      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Mobility | Sales usage-based royalties      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Mobility | Recurring variable      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Indices      
Disaggregation of Revenue [Line Items]      
Total revenue 1,850 1,628 1,403
Reportable Legal Entities | Indices | Services transferred at a point in time      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Indices | Services transferred over time      
Disaggregation of Revenue [Line Items]      
Total revenue 1,850 1,628 1,403
Reportable Legal Entities | Indices | Subscription      
Disaggregation of Revenue [Line Items]      
Total revenue 320 292 277
Reportable Legal Entities | Indices | Non-subscription / Transaction      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Indices | Non-transaction      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Indices | Asset-linked fees      
Disaggregation of Revenue [Line Items]      
Total revenue 1,206 1,046 859
Reportable Legal Entities | Indices | Sales usage-based royalties      
Disaggregation of Revenue [Line Items]      
Total revenue 324 290 267
Reportable Legal Entities | Indices | Recurring variable      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Engineering Solutions      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 133
Reportable Legal Entities | Engineering Solutions | Services transferred at a point in time      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 8
Reportable Legal Entities | Engineering Solutions | Services transferred over time      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 125
Reportable Legal Entities | Engineering Solutions | Subscription      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 125
Reportable Legal Entities | Engineering Solutions | Non-subscription / Transaction      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 8
Reportable Legal Entities | Engineering Solutions | Non-transaction      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Engineering Solutions | Asset-linked fees      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Engineering Solutions | Sales usage-based royalties      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Reportable Legal Entities | Engineering Solutions | Recurring variable      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Operating Segments      
Disaggregation of Revenue [Line Items]      
Total revenue 15,336 14,208 12,497
Depreciation & Amortization 1,164 1,160 1,129
Capital Expenditures 185 118 139
Total Assets 57,266 55,592  
Operating Segments | Market Intelligence      
Disaggregation of Revenue [Line Items]      
Total revenue 4,902 4,633 4,365
Depreciation & Amortization 631 627 597
Capital Expenditures 78 61 73
Total Assets 31,234 29,478  
Operating Segments | Ratings      
Disaggregation of Revenue [Line Items]      
Total revenue 4,549 4,207 3,177
Depreciation & Amortization 32 37 37
Capital Expenditures 64 29 24
Total Assets 1,137 1,056  
Operating Segments | Energy      
Disaggregation of Revenue [Line Items]      
Total revenue 2,299 2,142 1,946
Depreciation & Amortization 138 137 137
Capital Expenditures 11 7 7
Total Assets 8,543 8,636  
Operating Segments | Mobility      
Disaggregation of Revenue [Line Items]      
Depreciation & Amortization 320 317 314
Capital Expenditures 28 18 22
Total Assets 12,974 13,222  
Operating Segments | Indices      
Disaggregation of Revenue [Line Items]      
Total revenue 1,839 1,617 1,392
Depreciation & Amortization 43 42 42
Capital Expenditures 4 3 13
Total Assets 3,378 3,200  
Operating Segments | Engineering Solutions      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 133
Depreciation & Amortization 0 0 2
Capital Expenditures 0 0 0
Elimination      
Disaggregation of Revenue [Line Items]      
Total revenue (200) (186) (177)
Elimination | Services transferred at a point in time      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Elimination | Services transferred over time      
Disaggregation of Revenue [Line Items]      
Total revenue (200) (186) (177)
Elimination | Subscription      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Elimination | Non-subscription / Transaction      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Elimination | Non-transaction      
Disaggregation of Revenue [Line Items]      
Total revenue (200) (186) (177)
Elimination | Asset-linked fees      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Elimination | Sales usage-based royalties      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Elimination | Recurring variable      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Elimination | Market Intelligence      
Disaggregation of Revenue [Line Items]      
Total revenue (14) (12) (11)
Elimination | Ratings      
Disaggregation of Revenue [Line Items]      
Total revenue (175) (163) (155)
Elimination | Energy      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Elimination | Indices      
Disaggregation of Revenue [Line Items]      
Total revenue (11) (11) (11)
Elimination | Engineering Solutions      
Disaggregation of Revenue [Line Items]      
Total revenue 0 0 0
Corporate      
Disaggregation of Revenue [Line Items]      
Depreciation & Amortization 15 13 14
Capital Expenditures 10 6 $ 4
Total Assets $ 3,738 $ 4,629  
v3.25.4
Segment and Geographic Information - Schedule of Geographic Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]      
Revenue $ 15,336 $ 14,208 $ 12,497
Long-lived Assets 873 812  
U.S.      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Revenue 9,322 8,640 $ 7,542
Long-lived Assets $ 483 $ 483  
U.S. | Geographic concentration | Revenue      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Concentration risk (as a percent) 61.00% 61.00% 60.00%
U.S. | Geographic concentration | Long-lived Assets      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Concentration risk (as a percent) 55.00% 60.00%  
European region      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Revenue $ 3,531 $ 3,256 $ 2,822
Long-lived Assets $ 153 $ 115  
European region | Geographic concentration | Revenue      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Concentration risk (as a percent) 23.00% 23.00% 23.00%
European region | Geographic concentration | Long-lived Assets      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Concentration risk (as a percent) 18.00% 14.00%  
Asia      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Revenue $ 1,640 $ 1,491 $ 1,375
Long-lived Assets $ 203 $ 182  
Asia | Geographic concentration | Revenue      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Concentration risk (as a percent) 11.00% 10.00% 11.00%
Asia | Geographic concentration | Long-lived Assets      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Concentration risk (as a percent) 23.00% 22.00%  
Rest of the world      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Revenue $ 843 $ 821 $ 758
Long-lived Assets $ 34 $ 32  
Rest of the world | Geographic concentration | Revenue      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Concentration risk (as a percent) 5.00% 6.00% 6.00%
Rest of the world | Geographic concentration | Long-lived Assets      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Concentration risk (as a percent) 4.00% 4.00%  
Total | Geographic concentration | Revenue      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Concentration risk (as a percent) 100.00% 100.00% 100.00%
Total | Geographic concentration | Long-lived Assets      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Concentration risk (as a percent) 100.00% 100.00%  
v3.25.4
Commitments and Contingencies - Narrative (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Mar. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Loss Contingencies [Line Items]        
Option to extend lease period (in years)   12 years    
Lease impairment charges   $ 3 $ 3 $ 26
Total estimated future lease payments   78    
Revenue   $ 15,336 14,208 12,497
Amazon Web Services        
Loss Contingencies [Line Items]        
Collaborative arrangement, purchase obligation $ 1,000      
Collaborative arrangement, contractual period (in years) 5 years      
CME Group        
Loss Contingencies [Line Items]        
Noncontrolling interest ownership by noncontrolling owners (as a percent)   27.00%    
S&P/DJ Indices | CME Group        
Loss Contingencies [Line Items]        
Noncontrolling interest ownership by noncontrolling owners (as a percent)   27.00%    
S&P/DJ Indices | Related Party        
Loss Contingencies [Line Items]        
Revenue   $ 193 $ 192 $ 174
Minimum        
Loss Contingencies [Line Items]        
Remaining lease terms (in years)   1 year    
Lease term (in years)   1 year    
Maximum        
Loss Contingencies [Line Items]        
Remaining lease terms (in years)   15 years    
Lease term (in years)   12 years    
v3.25.4
Commitments and Contingencies - Schedule of Location and Amounts of Leases (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Assets    
Lease right-of-use assets $ 413 $ 413
Liabilities    
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List] Other Liabilities, Current Other Liabilities, Current
Current lease liabilities $ 124 $ 109
Non-current lease liabilities $ 494 $ 535
v3.25.4
Commitments and Contingencies - Schedule of Components of Lease Expense (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]      
Operating lease cost $ 112 $ 129 $ 134
Sublease income (14) (13) (16)
Total lease cost $ 98 $ 116 $ 118
v3.25.4
Commitments and Contingencies - Schedule of Supplemental Cash Flow Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash paid for amounts included in the measurement for operating lease liabilities      
Operating cash flows from finance leases $ 141 $ 140 $ 149
Right of use assets obtained in exchange for lease obligations      
Operating leases $ 118 $ 106 $ 35
v3.25.4
Commitments and Contingencies - Schedule of Weighted-Average Lease Terms and Discount Rates (Details)
Dec. 31, 2025
Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]    
Weighted-average remaining lease term (years) 5 years 3 months 18 days 5 years 7 months 6 days
Weighted-average discount rate 4.25% 4.02%
v3.25.4
Commitments and Contingencies - Schedule of Maturities of Operating Lease Liabilities (Details)
$ in Millions
Dec. 31, 2025
USD ($)
Commitments and Contingencies Disclosure [Abstract]  
2026 $ 145
2027 133
2028 106
2029 85
2030 63
2031 and beyond 175
Total undiscounted lease payments 707
Less: Imputed interest 89
Present value of lease liabilities $ 618
v3.25.4
Schedule II - Valuation and Qualifying Accounts (Details) - Allowance for doubtful accounts - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Valuation Allowances [Roll Forward]      
Balance at beginning of year $ 44 $ 54 $ 48
Net charges to income 40 42 27
Deductions and other (34) (52) (21)
Balance at end of year $ 50 $ 44 $ 54