COGNIZANT TECHNOLOGY SOLUTIONS CORP, 10-K filed on 2/12/2025
Annual Report
v3.25.0.1
Cover Cover - USD ($)
$ in Billions
 12 Months Ended
Dec. 31, 2024
Feb. 07, 2025
Jun. 30, 2024
Cover [Abstract]      
Document Type 10-K    
Document Annual Report true    
Current Fiscal Year End Date --12-31    
Document Period End Date Dec. 31, 2024    
Document Transition Report false    
Entity File Number 0-24429    
Entity Registrant Name COGNIZANT TECHNOLOGY SOLUTIONS CORPORATION    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 13-3728359    
Entity Address, Address Line One 300 Frank W. Burr Blvd.    
Entity Address, City or Town Teaneck    
Entity Address, State or Province NJ    
Entity Address, Postal Zip Code 07666    
City Area Code 201    
Local Phone Number 801-0233    
Title of 12(b) Security Class A Common Stock, $0.01 par value per share    
Trading Symbol CTSH    
Security Exchange Name NASDAQ    
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 [Flag] false    
Entity Shell Company false    
Entity Public Float     $ 33.7
Entity Common Stock, Shares Outstanding   494,615,514  
Documents Incorporated by Reference The following documents are incorporated by reference into the Annual Report on Form 10-K: Portions of the registrant’s definitive Proxy Statement for its 2025 Annual Meeting of Stockholders are incorporated by reference into Part III of this Report.    
Amendment Flag false    
Document Fiscal Year Focus 2024    
Document Fiscal Period Focus FY    
Entity Central Index Key 0001058290    
v3.25.0.1
Audit Information
 12 Months Ended
Dec. 31, 2024
Audit Information [Abstract]  
Auditor Firm ID 238
Auditor Name PricewaterhouseCoopers LLP
Auditor Location New York, New York
v3.25.0.1
Consolidated Statements Of Financial Position - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Assets    
Cash and cash equivalents $ 2,231 $ 2,621
Short-term investments 12 14
Trade accounts receivable, net 4,059 3,849
Other current assets 1,202 1,022
Total current assets 7,504 7,506
Property and equipment, net 994 1,048
Operating lease assets, net 552 611
Goodwill 6,953 6,085
Intangible assets, net 1,599 1,149
Deferred income tax assets, net 1,248 993
Long-term investments 90 435
Other noncurrent assets 1,026 656
Total assets 19,966 18,483
Liabilities and Stockholders’ Equity    
Accounts payable 340 337
Deferred revenue 450 385
Short-term debt 33 33
Operating lease liabilities 152 153
Accrued expenses and other current liabilities 2,610 2,425
Total current liabilities 3,585 3,333
Deferred revenue, noncurrent 30 42
Operating lease liabilities, noncurrent 420 523
Deferred income tax liabilities, net 154 226
Long-term debt 875 606
Long-term income taxes payable 0 157
Other noncurrent liabilities 494 369
Total liabilities 5,558 5,256
Commitments and contingencies (See Note 15)
Stockholders' Equity:    
Preferred stock, $0.10 par value, 15 shares authorized, none issued 0 0
Class A common stock, $0.01 par value, 1,000 shares authorized, 495 and 498 shares issued and outstanding as of December 31, 2024 and 2023, respectively 5 5
Additional paid-in capital 13 15
Retained earnings 14,686 13,301
Accumulated other comprehensive income (loss) (296) (94)
Total stockholders’ equity 14,408 13,227
Total liabilities and stockholders’ equity $ 19,966 $ 18,483
v3.25.0.1
Consolidated Statements Of Financial Position (Parenthetical) - $ / shares
Dec. 31, 2024
Dec. 31, 2023
Statement of Financial Position [Abstract]    
Preferred stock, par value $ 0.10 $ 0.10
Preferred stock, shares authorized 15,000,000 15,000,000
Preferred stock, issued 0 0
Class A common stock, par value $ 0.01 $ 0.01
Class A common stock, shares authorized 1,000,000,000 1,000,000,000
Class A common stock, shares issued 495,000,000 498,000,000
Class A common stock, shares outstanding 495,000,000 498,000,000
v3.25.0.1
Consolidated Statements Of Operations - USD ($)
shares in Millions, $ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Statement [Abstract]      
Revenues $ 19,736 $ 19,353 $ 19,428
Operating expenses:      
Cost of revenues (exclusive of depreciation and amortization expense shown separately below) 12,958 12,664 12,448
Selling, general and administrative expenses 3,223 3,252 3,443
Restructuring charges 134 229 0
Depreciation and amortization expense 529 519 569
Income from operations 2,892 2,689 2,968
Other income (expense), net:      
Interest income 119 126 59
Interest expense (54) (41) (19)
Foreign currency exchange gains (losses), net (19) 2 7
Other, net 0 11 1
Total other income (expense), net 46 98 48
Income before provision for income taxes 2,938 2,787 3,016
Provision for income taxes (713) (668) (730)
Income (loss) from equity method investments 15 7 4
Net income $ 2,240 $ 2,126 $ 2,290
Basic earnings per share $ 4.52 $ 4.21 $ 4.42
Diluted earnings per share $ 4.51 $ 4.21 $ 4.41
Weighted average number of common shares outstanding—Basic 496 505 518
Dilutive effect of shares issuable under stock-based compensation plans 1 0 1
Weighted average number of common shares outstanding—Diluted 497 505 519
v3.25.0.1
Consolidated Statements Of Comprehensive Income - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Statement of Comprehensive Income [Abstract]      
Net income $ 2,240 $ 2,126 $ 2,290
Other comprehensive income (loss), net of tax:      
Foreign currency translation adjustments (150) 144 (228)
Unrealized gains and losses on cash flow hedges (35) 61 (108)
Loss on defined benefit plans (17) 0 0
Other comprehensive income (loss) (202) 205 (336)
Comprehensive income $ 2,038 $ 2,331 $ 1,954
v3.25.0.1
Consolidated Statements Of Stockholders' Equity - USD ($)
shares in Thousands, $ in Millions
Total
Common Stock
Additional Paid-in Capital
Retained Earnings
Accumulated Other Comprehensive Income (Loss)
Beginning balance at Dec. 31, 2021 $ 11,991 $ 5 $ 27 $ 11,922 $ 37
Beginning balance, shares at Dec. 31, 2021   525,000      
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Net income 2,290     2,290  
Other comprehensive income (loss) (336)       (336)
Other comprehensive income (loss) (336)        
Common stock issued, stock-based compensation plans 86   86    
Common stock issued, stock based compensation plans and other, shares   4,000      
Stock-based compensation expense 261   261    
Repurchases of common stock $ (1,418)   (359) (1,059)  
Repurchases of common stock, shares   (20,000)      
Dividends declared per common share (in usd per share) $ 1.08        
Dividends declared $ (565)     (565)  
Ending balance at Dec. 31, 2022 12,309 $ 5 15 12,588 (299)
Ending balance, shares at Dec. 31, 2022   509,000      
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Net income 2,126     2,126  
Other comprehensive income (loss) 205       205
Other comprehensive income (loss) 205        
Common stock issued, stock-based compensation plans 71   71    
Common stock issued, stock based compensation plans and other, shares   4,000      
Stock-based compensation expense 176   176    
Repurchases of common stock $ (1,070)   (247) (823)  
Repurchases of common stock, shares   (15,000)      
Dividends declared per common share (in usd per share) $ 1.16        
Dividends declared $ (590)     (590)  
Ending balance at Dec. 31, 2023 $ 13,227 $ 5 15 13,301 (94)
Ending balance, shares at Dec. 31, 2023 498,000 498,000      
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Net income $ 2,240     2,240  
Other comprehensive income (loss) (202)       (202)
Other comprehensive income (loss) (202)        
Common stock issued, stock-based compensation plans 63   63    
Common stock issued, stock based compensation plans and other, shares   4,000      
Stock-based compensation expense 175   175    
Repurchases of common stock $ (608)   (353) (255)  
Repurchases of common stock, shares   (8,000)      
Dividends declared per common share (in usd per share) $ 1.20        
Dividends declared $ (600)     (600)  
Ending balance at Dec. 31, 2024 $ 14,408 $ 5 13 $ 14,686 $ (296)
Ending balance, shares at Dec. 31, 2024 495,000 495,000      
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Stock Issued During Period, Shares, Acquisitions   1,000      
Stock Issued During Period, Value, Acquisitions $ 113   $ 113    
v3.25.0.1
Consolidated Statements Of Cash Flows - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Cash flows from operating activities:      
Net income $ 2,240 $ 2,126 $ 2,290
Adjustments to reconcile net income to net cash provided by operating activities:      
Depreciation and amortization 542 555 569
Deferred income taxes (355) (339) (273)
Share-based Payment Arrangement, Noncash Expense 175 176 261
Other, net 32 1 45
Changes in assets and liabilities:      
Trade accounts receivable (49) (43) (238)
Other current and noncurrent assets (386) 123 343
Accounts payable (23) (23) (11)
Deferred revenue, current and noncurrent 44 (4) (26)
Other current and noncurrent liabilities (96) (242) (392)
Net cash provided by operating activities 2,124 2,330 2,568
Cash flows from investing activities:      
Purchases of property and equipment (297) (317) (332)
Purchases of available-for-sale investment securities 0 (59) (1,227)
Proceeds from maturity of available-for-sale investment securities 0 285 1,315
Purchases of held-to-maturity investment securities 0 (3) (44)
Proceeds from maturity of held-to-maturity investment securities 3 24 54
Purchases of other investments (2) (379) (546)
Proceeds from maturity or sale of other investments 265 527 1,013
Proceeds from sales of businesses 0 0 28
Payments for business combinations, net of cash acquired (1,615) (409) (367)
Net cash (used in) investing activities (1,646) (331) (106)
Cash flows from financing activities:      
Issuance of common stock under stock-based compensation plans 63 71 86
Repurchases of common stock (605) (1,064) (1,422)
Repayment of term loan borrowings and earnout obligations and finance leases (73) (25) (686)
Proceeds from borrowings under the revolving credit facility 600 0 0
Repayments of Long-Term Lines of Credit (300) 0 0
Proceeds from debt refinancing 0 0 650
Debt issuance costs 0 0 (3)
Dividends paid (600) (591) (564)
Net cash (used in) financing activities (915) (1,609) (1,939)
Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Continuing Operations (49) 33 (21)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect, Total (486) 423 502
Cash, cash equivalents and restricted cash, beginning of year 2,717 2,294 1,792
Cash, cash equivalents, and restricted cash and cash equivalents, end of year 2,231 2,717 2,294
Supplemental information:      
Cash paid for income taxes during the year 1,120 1,245 813
Cash interest paid during the year $ 53 $ 40 $ 15
v3.25.0.1
Consolidated Statements Of Stockholders' Equity (Parenthetical) - USD ($)
shares in Millions, $ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Statement of Stockholders' Equity [Abstract]        
Dividends declared per common share (in usd per share) $ 1.20 $ 1.16 $ 1.08  
Common stock issued, stock-based compensation plans $ 63 $ 71 $ 86  
Class A common stock, shares outstanding 495 498    
Stockholders' Equity Attributable to Parent $ 14,408 $ 13,227 12,309 $ 11,991
Repurchases of common stock (608) (1,070) (1,418)  
Other comprehensive income (loss) (202) 205 (336)  
Net income 2,240 2,126 2,290  
Other comprehensive income (loss) (202) 205 (336)  
Stock-based compensation expense 175 176 261  
Dividends declared $ (600) $ (590) $ (565)  
v3.25.0.1
Business Description and Summary of Significant Accounting Policies
 12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
Business Description and Summary of Significant Accounting Policies
The terms “Cognizant,” “we,” “our,” “us” and “the Company” refer to Cognizant Technology Solutions Corporation and its subsidiaries unless the context indicates otherwise.
Description of Business. We are one of the world’s leading professional services companies, engineering modern businesses and delivering strategic outcomes for our clients. We help clients modernize technology, reimagine processes and transform experiences so they can stay ahead in today's fast-changing world, where AI is beginning to reshape organizations in every field. We provide industry expertise and close client collaboration, combining critical perspective with a flexible engagement style. We tailor our services and solutions to specific industries with an integrated global delivery model that employs client service and delivery teams based at client locations and dedicated global and regional delivery centers. Our collaborative services include digital services and solutions, consulting, application development, systems integration, quality engineering and assurance, engineering research and development, application maintenance, infrastructure and security as well as business process services and automation. Digital, AI-enhanced services continue to be an important part of our portfolio, aligning with our clients' focus on becoming data-enabled, customer-centric and differentiated businesses.
Basis of Presentation, Principles of Consolidation and Use of Estimates. The consolidated financial statements are presented in accordance with GAAP and reflect the consolidated financial position, results of operations, comprehensive income and cash flows of our consolidated subsidiaries for all periods presented. All intercompany balances and transactions have been eliminated in consolidation.

The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts in the consolidated financial statements and accompanying disclosures. We evaluate our estimates on a continuous basis. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. The actual amounts may vary from the estimates used in the preparation of the accompanying consolidated financial statements.
Cash and Cash Equivalents and Investments. Cash and cash equivalents consist of all cash balances, including money market funds and time deposits that have a maturity, at the date of purchase, of 90 days or less.
We determine the appropriate classification of our investments in marketable securities at the date of purchase and reevaluate such designation at each balance sheet date. We classify and account for our marketable debt securities as either available-for-sale or held-to-maturity. We determine the cost of the securities sold based on the specific identification method. Our held-to-maturity investment securities are financial instruments that we have the intent and ability to hold to maturity and we classify these securities with maturities less than one year as short-term investments. Any held-to-maturity investment securities with maturities beyond one year from the balance sheet date are classified as long-term investments. Held-to-maturity securities are reported at amortized cost. Interest and amortization of premiums and discounts for debt securities are included in interest income.

On initial recognition and on an ongoing basis, we evaluate our held-to-maturity investment securities for expected credit losses collectively when they share similar risk characteristics or individually, when the risk characteristics are different. The allowance for expected credit losses is determined using our historical loss experience. We monitor the credit ratings of the securities in our portfolio to evaluate the need for any changes to the allowance. An increase or a decrease in the allowance for expected credit losses is recorded through income as a credit loss expense or a reversal thereof. The allowance for expected credit losses is presented as a deduction from the amortized cost. A held-to-maturity investment security is written off when deemed uncollectible.
Financial Assets and Liabilities. Cash and certain cash equivalents, time deposits, trade receivables, accounts payable and other accrued liabilities are short-term in nature and, accordingly, their carrying values approximate fair value.
Property and Equipment. Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized on a straight-line basis over the shorter of the term of the lease or the estimated useful life of the asset. Deposits paid towards acquisition of long-lived assets and the cost of assets not put in use by the balance sheet date are disclosed under the caption "Capital work-in-progress" in Note 6.
Leases. Our lease asset classes primarily consist of operating leases for office space, data centers and IT equipment. At inception of a contract, we determine whether a contract contains a lease, and if a lease is identified, whether it is an operating or finance lease. In determining whether a contract contains a lease we consider whether (1) we have the right to obtain substantially all of the economic benefits from the use of the asset throughout the term of the contract, (2) we have the right to direct how and for what purpose the asset is used throughout the term of the contract and (3) we have the right to operate the asset throughout the term of the contract without the lessor having the right to change the terms of the contract. Some of our lease agreements contain both lease and non-lease components that we account for as a single lease component for all of our lease asset classes.
Our ROU lease assets represent our right to use an underlying asset for the lease term and may include any advance lease payments made and any initial direct costs and exclude lease incentives. Our lease liabilities represent our obligation to make lease payments arising from the terms of the lease. ROU lease assets and lease liabilities are recognized at the commencement of the lease and are calculated using the present value of lease payments over the lease term. Typically, our lease agreements do not provide sufficient detail to determine the rate implicit in the lease. Therefore, we use our estimated country-specific incremental borrowing rate based on information available at the commencement date of the lease to calculate the present value of the lease payments. In estimating our country-specific incremental borrowing rates, we consider market rates of comparable collateralized borrowings for similar terms. Our lease terms may include the option to extend or terminate the lease before the end of the contractual lease term. Our ROU lease assets and lease liabilities include these options when it is reasonably certain that they will be exercised.
A portion of our real estate lease costs is subject to annual changes in the CPI. Changes in CPI subsequent to the lease commencement are treated as variable lease payments and are recognized in the period in which the obligation for those payments is incurred. Other variable lease costs primarily relate to adjustments for common area maintenance, utilities, property tax and lease concessions. These variable costs are recognized in the period in which the obligation is incurred.

We elect not to recognize ROU assets and lease liabilities for short-term leases with a term equal to or less than 12 months. We recognize the lease payments in our income statement on a straight-line basis over the lease term and variable lease payments in the period in which the obligation for those payments is incurred.

Both ROU assets and finance lease assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the related asset group may not be recoverable.
Internal Use Software. We capitalize certain costs that are incurred to purchase, develop and implement internal-use software during the application development phase, which primarily include coding, testing and certain data conversion activities. These capitalized costs are reported in "Property and equipment, net" in our consolidated statements of financial position. Capitalized costs are amortized on a straight-line basis over the useful life of the software. Costs incurred in performing planning and post-implementation activities are expensed as incurred.
Cloud Computing Arrangements. We defer certain implementation costs that are incurred when implementing cloud computing service or software-as-a-service arrangements, which primarily include efforts associated with configuration and development activities. These capitalized costs are reported in "Other current assets" and "Other noncurrent assets" in our consolidated statements of financial position. Once the service is ready for use, deferred costs are expensed over the term of the arrangement and recognized in income from operations.
Software to be Sold, Leased or Marketed. We capitalize costs incurred after technological feasibility is reached but before software is available for general release to clients, which primarily include coding and testing activities. Once the product is ready for general release, capitalized costs are amortized over the useful life of the software.
Business Combinations. We account for business combinations using the acquisition method, which requires the identification of the acquirer, the determination of the acquisition date and the allocation of the purchase price paid by the acquirer to the identifiable tangible and intangible assets acquired, the liabilities assumed, including any contingent consideration and any noncontrolling interest in the acquiree at their acquisition date fair values. Goodwill represents the excess of the purchase price over the fair value of net assets acquired, including the amount assigned to identifiable intangible assets. Identifiable intangible assets with finite lives are amortized over their expected useful lives. Acquisition-related costs are expensed in the periods in which the costs are incurred. The results of operations of acquired businesses are included in our consolidated financial statements from the acquisition date.
Equity Method Investments. Equity investments that give us the ability to exercise significant influence, but not control, over an investee are accounted for using the equity method of accounting and recorded in the caption "Long-term investments" on our consolidated statements of financial position. Equity method investments are initially recorded at cost. We periodically
review the carrying value of our equity method investments to determine if there has been an other-than-temporary decline in the carrying value. The investment balance is increased to reflect contributions and our share of earnings and decreased to reflect our share of losses, distributions and other-than-temporary impairments. Our proportionate share of the net income or loss of the investee is recorded in the caption "Income (loss) from equity method investments" on our consolidated statements of operations.
Long-lived Assets and Finite-lived Intangible Assets. We review long-lived assets and certain finite-lived intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. The carrying amount may not be recoverable when the sum of undiscounted expected future cash flows is less than the carrying amount of such asset groups. The impairment loss is determined as the amount by which the carrying amount of the asset group exceeds its fair value. Intangible assets consist primarily of customer relationships and developed technology, which are being amortized on a straight-line basis over their estimated useful lives.

Goodwill and Indefinite-lived Intangible Assets. At each acquisition date, we allocate goodwill and intangible assets to our reporting units based on how we expect each reporting unit to benefit from the respective business combination. Our seven industry-based operating segments are our reporting units. We evaluate goodwill and indefinite-lived intangible assets for impairment at least annually, or as circumstances warrant. Goodwill is evaluated at the reporting unit level by comparing the fair value of the reporting unit with its carrying amount including goodwill. An impairment of goodwill exists if the carrying amount of the reporting unit exceeds its fair value. The impairment loss is the amount by which the carrying amount exceeds the reporting unit’s fair value, limited to the total amount of goodwill allocated to that reporting unit. For indefinite-lived intangible assets, if our qualitative assessment indicates that it is more-likely-than-not that an indefinite-lived intangible asset is impaired, we test the assets for impairment by comparing the fair value of such assets to their carrying value. If an impairment is indicated, a write down to the fair value of indefinite-lived intangible asset is recorded.
Stock Repurchase Program. Under the Board of Directors authorized stock repurchase program, the Company is authorized to repurchase its Class A common stock through open market purchases, including under a 10b5-1 Plan, in accordance with applicable federal securities laws. We account for the repurchased shares as constructively retired. Shares are returned to the status of authorized and unissued shares at the time of repurchase. To reflect share repurchases in the consolidated statements of financial position, we (1) reduce common stock for the par value of the shares, (2) reduce additional paid-in capital for the amount in excess of par during the period in which the shares are repurchased and (3) record any residual amount in excess of available additional paid-in capital as a reduction to retained earnings.
Revenue Recognition. We recognize revenues as we transfer control of deliverables (products, solutions and services) to our clients in an amount reflecting the consideration to which we expect to be entitled. To recognize revenues, we apply the following five step approach: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenues when a performance obligation is satisfied. We account for a contract when it has approval and commitment from all parties, the rights of the parties are identified, payment terms are identified, the contract has commercial substance and collectibility of consideration is probable. We apply judgment in determining the customer’s ability and intention to pay based on a variety of factors including the customer’s historical payment experience.
For performance obligations where control is transferred over time, revenues are recognized based on the extent of progress towards completion of the performance obligation. The selection of the method to measure progress towards completion requires judgment and is based primarily on the nature of the deliverables to be provided.
Revenues related to fixed-price contracts for application development and systems integration services, consulting or other technology services are recognized as the service is performed using the cost-to-cost method, under which the total value of revenues is recognized on the basis of the percentage that each contract’s total labor cost to date bears to the total expected labor costs. Revenues related to fixed-price application maintenance, quality engineering and assurance as well as business process services are recognized based on our right to invoice for services performed for contracts in which the invoicing is representative of the value being delivered. If our invoicing is not consistent with the value delivered, revenues are recognized as the service is performed based on the cost-to-cost method described above. The cost-to-cost method requires estimation of future costs, which is updated as the project progresses to reflect the latest available information. Such estimates and changes in estimates involve the use of judgment. The cumulative impact of any revision in estimates is reflected in the financial reporting period in which the change in estimate becomes known and any anticipated losses on contracts are recognized immediately, where appropriate.

Revenues related to fixed-price hosting and infrastructure and security services are recognized based on our right to invoice for services performed for contracts in which the invoicing is representative of the value being delivered. If our invoicing is not consistent with the value delivered, revenues are recognized on a straight-line basis unless revenues are earned
and obligations are fulfilled in a different pattern. The revenue recognition method applied to the types of contracts described above provides the most faithful depiction of performance towards satisfaction of our performance obligations; for example, the cost-to-cost method is used when the value of services provided to the customer is best represented by the costs expended to deliver those services.

Revenues related to our time-and-materials, transaction-based or volume-based contracts are recognized over the period the services are provided either using an output method such as labor hours, or a method that is otherwise consistent with the way in which value is delivered to the customer.

Revenues related to our non-hosted software license arrangements that do not require significant modification or customization of the underlying software are recognized when the software is delivered as control is transferred at a point in time. For software license arrangements that require significant functionality enhancements or modification of the software, revenues for the software license and related services are recognized as the services are performed in accordance with the methods applicable to application development and systems integration services described above. In software hosting arrangements, the rights provided to the customer, such as ownership of a license, contract termination provisions and the feasibility of the client to operate the software, are considered in determining whether the arrangement includes a license or a service. Sales and usage-based fees promised in exchange for licenses of intellectual property are not recognized as revenue until the uncertainty related to the variable amounts is resolved. Revenues related to software maintenance and support are recognized on a straight-line basis over the contract period.

Incentive revenues, volume discounts, or any other form of variable consideration is estimated using either the sum of probability weighted amounts in a range of possible consideration amounts (expected value) or the single most likely amount in a range of possible consideration amounts (most likely amount), depending on which method better predicts the amount of consideration to which we may be entitled. We include in the transaction price variable consideration only to the extent it is probable that a significant reversal of revenues recognized will not occur when the uncertainty associated with the variable consideration is resolved. Our estimates of variable consideration and determination of whether and when to include estimated amounts in the transaction price may involve judgment and are based largely on an assessment of our anticipated performance and all information that is reasonably available to us.

Revenues also include the reimbursement of out-of-pocket expenses. Our warranties generally provide a customer with assurance that the related deliverable will function as the parties intended because it complies with agreed-upon specifications and are therefore not considered an additional performance obligation in the contract.

We enter into arrangements that consist of multiple performance obligations. Such arrangements may include any combination of our deliverables. To the extent a contract includes multiple promised deliverables, we apply judgment to determine whether promised deliverables are capable of being distinct and are distinct in the context of the contract. If these criteria are not met, the promised deliverables are accounted for as a combined performance obligation. For arrangements with multiple distinct performance obligations, we allocate consideration among the performance obligations based on their relative standalone selling price. Standalone selling price is the price at which we would sell a promised good or service separately to the customer. When not directly observable, we typically estimate standalone selling price by using the expected cost plus margin or, in limited circumstances, the residual value approach. We typically establish a standalone selling price range for our deliverables, which is reassessed on a periodic basis or when facts and circumstances change.

We assess the timing of the transfer of goods or services to the customer as compared to the timing of payments to determine whether a significant financing component exists. As a practical expedient, we do not assess the existence of a significant financing component when the difference between payment and transfer of deliverables is a year or less. If the difference in timing arises for reasons other than the provision of finance to either the customer or us, no financing component is deemed to exist. The primary purpose of our invoicing terms is to provide customers with simplified and predictable ways of purchasing our services, not to receive or provide financing from or to customers. We do not consider set up or transition fees paid upfront by our customers to represent a financing component, as such fees are required to encourage customer commitment to the project and protect us from early termination of the contract.

Our contracts may be modified to add, remove or change existing performance obligations. The accounting for modifications to our contracts involves assessing whether the services added to an existing contract are distinct and whether the pricing is at the standalone selling price. Services added that are not distinct are accounted for on a cumulative catch up basis, while those that are distinct are accounted for prospectively, either as a separate contract if the additional services are priced at the standalone selling price, or as a termination of the existing contract and creation of a new contract if not priced at the standalone selling price. Services added to our application development and systems integration service contracts are typically
not distinct, while services added to our other contracts, including application maintenance, quality engineering and assurance as well as business process services contracts, are typically distinct.
We enter into arrangements with third party suppliers to resell products or services. In such cases, we evaluate whether we are the principal (i.e., report revenues on a gross basis) or agent (i.e., report revenues on a net basis). In doing so, we evaluate whether we control the good or service before it is transferred to the customer. If we control the good or service before it is transferred to the customer, we are the principal; if not, we are the agent. Determining whether we control the good or service before it is transferred to the customer requires significant judgment.
Trade Accounts Receivable, Contract Assets and Contract Liabilities. We classify our right to consideration in exchange for deliverables as either a receivable or a contract asset. A receivable is a right to consideration that is unconditional (i.e., only the passage of time is required before payment is due). For example, we recognize a receivable for revenues related to our time and materials and transaction or volume-based contracts when earned regardless of whether amounts have been billed. We present such receivables in "Trade accounts receivable, net" in our consolidated statements of financial position at their net estimated realizable value. A contract asset is a right to consideration that is conditional upon factors other than the passage of time. Contract assets are presented in "Other current assets" or "Other noncurrent assets" in our consolidated statements of financial position, based on the expected timing of billing, and primarily relate to unbilled amounts on fixed-price contracts utilizing the cost-to-cost method of revenue recognition. Our contract liabilities, or deferred revenue, consist of advance payments from clients and billings in excess of revenues recognized. We classify deferred revenue as current or noncurrent based on the timing of when we expect to recognize the revenues.
Our contract assets and contract liabilities are reported on a net basis by contract at the end of each reporting period. The difference between the opening and closing balances of our contract assets and contract liabilities primarily results from the timing difference between our performance obligations and the client’s payment. We receive payments from clients based on the terms established in our contracts, which vary from contract to contract.
Allowance for Credit Losses. We calculate expected credit losses for our trade accounts receivable and contract assets. Expected credit losses include losses expected based on known credit issues with specific customers as well as a general expected credit loss allowance based on relevant information, including historical loss rates, current conditions, and reasonable economic forecasts that affect collectibility. We update our allowance for credit losses on a quarterly basis with changes in the allowance recognized in income from operations.
Costs to Fulfill. Recurring operating costs for contracts with customers are recognized as incurred. Certain eligible, nonrecurring costs (i.e., set-up or transition costs) are capitalized when such costs (1) relate directly to the contract, (2) generate or enhance resources of the Company that will be used in satisfying the performance obligation in the future, and (3) are expected to be recovered. These costs are expensed ratably over the estimated life of the customer relationship, including expected contract renewals. In determining the estimated life of the customer relationship, we evaluate the average contract term on a portfolio basis by nature of the services to be provided, and apply judgment in evaluating the rate of technological and industry change. Capitalized amounts are monitored regularly for impairment. Impairment losses are recorded when projected remaining consideration that has not already been recognized as revenue less costs related to the services being provided are not sufficient to recover the carrying amount of the capitalized costs to fulfill. Costs to fulfill are recorded in "Other noncurrent assets" in our consolidated statements of financial position and the amortization expense of costs to fulfill is included in "Cost of revenues" in our consolidated statements of operations.
Stock-Based Compensation. Stock-based compensation expense for awards of equity instruments to employees and non-employee directors is determined based on the grant date fair value of those awards. We recognize these compensation costs net of an estimated forfeiture rate over the requisite service period of the award. Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates. Stock-based compensation expense relating to RSUs and PSUs is recognized as shares vest over the requisite service period. If the minimum performance targets are not met, no compensation cost is recognized and any recognized compensation cost is reversed, except for awards subject to a market condition. The fair value of RSUs and PSUs is determined based on the number of stock units granted and the quoted price of our stock at the date of grant. The fair value of PSUs granted subject to a market condition is determined using a Monte Carlo valuation model.
Foreign Currency. The assets and liabilities of our foreign subsidiaries whose functional currency is not the U.S. dollar are translated into U.S. dollars at current exchange rates while revenues and expenses are translated at average monthly exchange rates. The resulting translation adjustments are recorded in the caption "Accumulated other comprehensive income (loss)" on the consolidated statements of financial position.
Foreign currency transactions and balances are those that are denominated in a currency other than the entity’s functional currency. An entity's functional currency is the currency of the primary economic environment in which it operates. The U.S.
dollar is the functional currency for some of our foreign subsidiaries. For these subsidiaries, transactions and balances denominated in the local currency are foreign currency transactions. Foreign currency transactions and balances related to non-monetary assets and liabilities are remeasured to the functional currency of the entity at historical exchange rates while monetary assets and liabilities are remeasured to the functional currency of the entity at current exchange rates. Foreign currency exchange gains or losses from remeasurement are included in the caption "Foreign currency exchange gain (losses), net" on our consolidated statements of operations together with gains or losses on our undesignated foreign currency hedges.
Derivative Financial Instruments. Derivative financial instruments are recorded on our consolidated statements of financial position as either an asset or liability measured at its fair value as of the reporting date. Our derivative financial instruments consist primarily of foreign exchange forward and option contracts. For derivative financial instruments to qualify for hedge accounting, the following criteria must be met: (1) the hedging instrument must be designated as a hedge; (2) the hedged exposure must be specifically identifiable and must expose us to risk; and (3) it must be expected that a change in fair value of the hedging instrument and an opposite change in the fair value of the hedged exposure will have a high degree of correlation. Changes in our derivatives’ fair values are recognized in net income unless specific hedge accounting and documentation criteria are met (i.e., the instruments are designated and accounted for as hedges). We record the effective portion of the unrealized gains and losses on our derivative financial instruments that are designated as cash flow hedges in the caption "Accumulated other comprehensive income (loss)" in the consolidated statements of financial position. Any ineffectiveness or excluded portion of a designated cash flow hedge is recognized in net income. Upon occurrence of the hedged transaction, the gains and losses on the derivative are recognized in net income.
Defined Benefit Pension Plans. The funded status of the defined benefit pension plans, which is measured as the difference between the projected benefit obligation and the fair value of plan assets, is recognized on the consolidated statement of financial position. The projected benefit obligation is measured annually using actuarial valuation. Net periodic pension cost includes service cost, interest cost, expected return on plan assets, and amortization of gains and losses and prior service costs. Gains and losses and prior service costs are initially recognized as a component of other comprehensive income and subsequently amortized and recognized as a component of net periodic pension cost applying the requirements of applicable accounting guidance. Assumptions used in measuring the benefit obligation and net periodic pension cost, such as discount rates and expected return on plan assets, are reviewed annually and updated as needed.
Nonretirement Post-employment Benefit Plans. The obligation is measured as the undiscounted amount of expected future payments of benefits earned for service to-date adjusted for expected forfeitures.
Income Taxes. We provide for income taxes utilizing the asset and liability method of accounting. Under this method, deferred income taxes are recorded to reflect the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts at each balance sheet date, based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. If it is determined that it is more likely than not that future tax benefits associated with a deferred income tax asset will not be realized, a valuation allowance is provided. The effect of a change in tax rates on deferred income tax assets and liabilities is recognized in the provision for income taxes in the period that includes the enactment date.
Our provision for income taxes also includes the impact of reserves established for uncertain income tax positions, as well as the related interest, which may require us to apply judgment to complex issues and may require an extended period of time to resolve. We apply a “more likely than not” threshold when assessing the need for a reserve for an uncertain tax position, which involves significant judgment. Although we believe we have adequately reserved for our uncertain tax positions, no assurance can be given that the final outcome of these matters will not differ from our recorded amounts. We adjust these reserves in light of changing facts and circumstances, such as the closing of a tax audit or the expiration of the applicable statute of limitations. Additionally, we have tax positions that we believe are more likely than not to be realized and for which we have therefore not established a reserve. To the extent that the final outcome of these matters differs from the amounts recorded, such differences may materially impact, positively or negatively, the provision for income taxes in the period in which such determination is made.
Earnings Per Share. Basic EPS is computed by dividing earnings available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted EPS, computed using the treasury stock method, includes all potential dilutive common stock in the weighted average shares outstanding. We excluded less than 1 million of anti-dilutive shares in each of 2024, 2023 and 2022 from our diluted EPS calculation. We include PSUs in the dilutive common shares when they become contingently issuable per the authoritative guidance and exclude them when they are not contingently issuable.
Restructuring Charges. Restructuring charges principally consist of severance and related separation costs, facility exit costs, third party and other costs necessary to the restructuring program. The Company accrues for severance and other related separation costs when it is probable that termination benefits will be paid and the amount is reasonably estimable. Recognition
of employee severance and other separation costs is also dependent on requirements established by severance policy, statutory laws, or historical experience. Facility exit costs generally reflect the accelerated lease expense for right-of-use assets, expected lease termination costs, and asset impairments in connection with closure of certain sites, net of gains on exit-related disposals. Third party and other costs include certain non-facility related asset impairments and professional services fees directly related to the restructuring program.
Restructuring costs are recorded in “Restructuring charges” in the consolidated statements of operations. The restructuring liability related to accrued employee separation costs is included in "Accrued expenses and other current liabilities" in the consolidated statements of financial position.
Recently Adopted Accounting Pronouncements
Date Issued and Topic
Date Adopted and Method
DescriptionImpact
November 2023

Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures

Annual period starting in 2024 and interim periods starting in 2025


Retrospective basis

The standard requires enhanced segment disclosures but does not change the definition of a segment or the guidance for determining a reportable segment. The amendments require disclosure of significant segment expenses regularly provided to the CODM included within segment operating profit or loss and a description of how the CODM utilizes segment operating profit or loss to assess segment performance and allocating resources. The new standard also allows companies to disclose multiple measures of segment profit or loss if those measures are used to allocate resources.
The adoption did not have significant impact on our disclosures. See Note 18 for disclosures that reflect the adoption of this standard.
New Accounting Pronouncements
Date Issued and Topic
Effective Date
DescriptionImpact
December 2023


Income Taxes (Topic 740): Improvements to Income Tax Disclosures
Annual period starting in 2025

Prospective basis
The standard requires enhanced income tax disclosures primarily related to the income tax rate reconciliation and income taxes paid information.
We are currently evaluating the impact of the new standard on our disclosures.
November 2024

Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)
Annual period starting in 2027 and interim periods starting in 2028

Prospective basis
The standard is intended to improve financial reporting by requiring that public business entities disclose additional information about specific expense categories in the notes to financial statements at interim and annual reporting periods.
We are currently evaluating the impact of the new standard on our disclosures.
v3.25.0.1
Revenues (Notes)
 12 Months Ended
Dec. 31, 2024
Revenues [Abstract]  
Revenue from Contract with Customer [Text Block]
Disaggregation of Revenues

The tables below present disaggregated revenues from contracts with clients by client location, service line and contract type for each of our reportable business segments. We believe this disaggregation best depicts how the nature, amount, timing and uncertainty of revenues and cash flows are affected by industry, market and other economic factors. Our consulting and technology services include consulting, application development, systems integration, quality engineering and assurance services as well as software solutions and related services while our outsourcing services include application maintenance, infrastructure and security as well as business process services. Revenues are attributed to geographic regions based upon client location, which is the client's billing address. Substantially all revenues in the North America region relate to clients in the United States.
Year Ended December 31, 2024
(in millions)HSFSP&RCMTTotal
Revenues
Geography:
North America$5,072 $4,075 $3,272 $2,279 $14,698 
United Kingdom186 572 558 511 1,827 
Continental Europe559 613 605 155 1,932 
Europe - Total745 1,185 1,163 666 3,759 
Rest of World 115 493 347 324 1,279 
Total$5,932 $5,753 $4,782 $3,269 $19,736 
Service line:
Consulting and technology services $3,456 $4,022 $3,193 $1,821 $12,492 
Outsourcing services2,476 1,731 1,589 1,448 7,244 
Total$5,932 $5,753 $4,782 $3,269 $19,736 
Type of contract:
Time and materials$1,968 $3,188 $1,995 $1,775 $8,926 
Fixed-price2,878 2,384 2,442 1,324 9,028 
Transaction or volume-based1,086 181 345 170 1,782 
Total$5,932 $5,753 $4,782 $3,269 $19,736 
Year Ended December 31, 2023
(in millions)HSFSP&RCMTTotal
Revenues
Geography:
North America$4,865 $4,091 $3,102 $2,205 $14,263 
United Kingdom167 613 534 571 1,885 
Continental Europe533 605 612 159 1,909 
Europe - Total700 1,218 1,146 730 3,794 
Rest of World 109 500 380 307 1,296 
Total$5,674 $5,809 $4,628 $3,242 $19,353 
Service line:
Consulting and technology services $3,238 $3,965 $3,010 $1,751 $11,964 
Outsourcing services2,436 1,844 1,618 1,491 7,389 
Total$5,674 $5,809 $4,628 $3,242 $19,353 
Type of contract:
Time and materials$2,004 $3,215 $1,837 $1,832 $8,888 
Fixed-price2,600 2,369 2,435 1,260 8,664 
Transaction or volume-based1,070 225 356 150 1,801 
Total$5,674 $5,809 $4,628 $3,242 $19,353 
Year Ended December 31, 2022
(in millions)HSFSP&RCMTTotal
Revenues
Geography:
North America$4,853 $4,312 $3,078 $2,192 $14,435 
United Kingdom171 599 521 519 1,810 
Continental Europe483 590 585 137 1,795 
Europe - Total654 1,189 1,106 656 3,605 
Rest of World 124 571 382 311 1,388 
Total$5,631 $6,072 $4,566 $3,159 $19,428 
Service line:
Consulting and technology services $3,226 $4,207 $3,017 $1,775 $12,225 
Outsourcing services2,405 1,865 1,549 1,384 7,203 
Total$5,631 $6,072 $4,566 $3,159 $19,428 
Type of contract:
Time and materials$2,010 $3,516 $1,856 $1,797 $9,179 
Fixed-price2,471 2,265 2,357 1,206 8,299 
Transaction or volume-based1,150 291 353 156 1,950 
Total$5,631 $6,072 $4,566 $3,159 $19,428 
Costs to Fulfill
The following table shows significant movements in the capitalized costs to fulfill:
(in millions)20242023
Beginning balance$245 $265 
Costs capitalized53 67 
Amortization expense(89)(87)
Ending balance$209 $245 
Costs to obtain contracts were immaterial for the periods disclosed.
Contract Balances
The table below shows significant movements in contract assets (current and noncurrent):
(in millions)20242023
Beginning balance$316 $326 
Revenues recognized during the period but not billed358 308 
Amounts reclassified to trade accounts receivable(288)(327)
Amounts acquired in business combinations— 9 
Ending balance$386 $316 
The table below shows significant movements in the deferred revenue balances (current and noncurrent):
(in millions)20242023
Beginning balance$427 $417 
Amounts billed but not recognized as revenues421 406 
Revenues recognized related to the beginning balance of deferred revenue(380)(409)
Amounts acquired in business combinations12 13 
Ending balance$480 $427 
Revenues recognized during the year ended December 31, 2024 for performance obligations satisfied or partially satisfied in previous periods were immaterial.
Remaining Performance Obligations
As of December 31, 2024, the aggregate amount of transaction price allocated to remaining performance obligations, was $4,911 million, of which approximately 35% is expected to be recognized as revenues within 1 year, approximately 55% is expected to be recognized as revenues within 2 years and approximately 90% is expected to be recognized as revenues within 5 years. Disclosure is not required for performance obligations that meet any of the following criteria:
(1)contracts with a duration of one year or less as determined under ASC Topic 606: "Revenue from Contracts with Customers,"
(2)contracts for which we recognize revenues based on the right to invoice for services performed,
(3)variable consideration allocated entirely to a wholly unsatisfied performance obligation or to a wholly unsatisfied promise to transfer a distinct good or service that forms part of a single performance obligation in accordance with ASC 606-10-25-14(b), for which the criteria in ASC 606-10-32-40 have been met, or
(4)variable consideration in the form of a sales-based or usage-based royalty promised in exchange for a license of intellectual property.
Many of our performance obligations meet one or more of these exemptions and therefore are not included in the remaining performance obligation amount disclosed above.
Trade Accounts Receivable and Allowance for Credit Losses
The following table presents the activity in the allowance for credit losses for the trade accounts receivable:
(in millions)202420232022
Beginning balance$32 $43 $50 
Credit loss expense (1)
12 12 9 
Write-offs charged against the allowance(18)(23)(16)
Ending balance$26 $32 $43 
(1)Reported in "Selling, general and administrative expenses" in our consolidated statements of operations.
v3.25.0.1
Business Combinations
 12 Months Ended
Dec. 31, 2024
Business Combinations [Abstract]  
Business Combinations
Acquisitions completed during each of the three years ended December 31, 2024, 2023 and 2022 were not individually or in the aggregate material to our operations. Accordingly, pro forma results have not been presented. The primary items that generated goodwill are the acquired assembled workforces and synergies between the acquired companies and us, neither of which qualify as an identifiable intangible asset.
2024
On January 22, 2024, through the execution of a share purchase agreement, we acquired 100% ownership in Thirdera, an Elite ServiceNow Partner specializing in advisory, implementation and optimization solutions related to the ServiceNow platform.
On August 26, 2024, through the execution of a merger agreement, we acquired 100% ownership in Belcan, a leading global supplier of engineering research & development services for the commercial aerospace, defense, space, marine and industrial verticals. We paid $1,195 million in cash, net of cash acquired, and issued 1,470,589 shares of our Class A common stock, valued at $113 million, in connection with our acquisition of Belcan.
The allocations of purchase price to the fair value of the aggregate assets acquired and liabilities assumed were as follows:
(in millions)
Thirdera
Belcan
TotalWeighted Average Useful Life
Cash$8 $55 $63 
Trade accounts receivable21 173 194 
Other current assets11 22 33 
Property and equipment and other noncurrent assets
2 22 24 
Operating lease assets
— 55 55 
Non-deductible goodwill180 614 794 
Tax-deductible goodwill164 — 164 
Customer relationship assets73 539 612 
11.0 years
Other definite-lived intangible assets
1 — 1 
1.0 years
Indefinite-lived intangible assets
— 45 45 
Operating lease liabilities, current
— (8)(8)
Other current liabilities
(29)(72)(101)
Deferred income tax liabilities, net
(3)(34)(37)
Operating lease liabilities, noncurrent
— (48)(48)
Purchase price$428 $1,363 $1,791 

Goodwill from our acquisition of Thirdera is expected to benefit all of our reportable segments and has been allocated as such. Goodwill from our acquisition of Belcan has been allocated to our Product and Resources segment. For the year ended December 31, 2024, revenues from acquisitions completed in 2024, since the dates of acquisition, were $384 million. The above allocations are preliminary and will be finalized as soon as practicable within the measurement period, but in no event later than one year following the date of acquisition.
2023
In 2023, we acquired 100% ownership in each of the following:
•Certain net assets of OneSource Virtual, the professional and application management services business of OneSource Virtual, Inc. and OneSource Virtual (UK) Ltd., a leading provider of Workday services, solutions and products, acquired to complement our existing finance and human resources advisory implementation services related to Workday (acquired January 1, 2023), and
•Mobica, an IoT software engineering services provider, acquired to expand our IoT embedded software engineering capabilities (acquired March 10, 2023).
The allocations of purchase price to the fair value of the aggregate assets acquired and liabilities assumed were as follows:
(in millions)OneSource VirtualMobicaTotalWeighted Average Useful Life
Cash$— $20 $20 
Trade accounts receivable— 10 10 
Other current assets4 8 12 
Property and equipment and other assets1 6 7 
Non-deductible goodwill18 202 220 
Tax-deductible goodwill88 — 88 
Customer relationship assets11 120 131 10.9 years
Current liabilities(18)(9)(27)
Noncurrent liabilities(1)(32)(33)
Purchase price$103 $325 $428 
For the year ended December 31, 2023, revenues from acquisitions completed in 2023, since the dates of acquisition, were $130 million.
2022
In 2022, we acquired 100% ownership in each of the following:
•AustinCSI, a digital transformation consultancy specializing in enterprise cloud and data analytics advisory services, acquired to complement our technology and industry expertise (acquired December 15, 2022), and
•Utegration, a full service consulting and solutions provider specializing in SAP technology and SAP-certified products for the energy and utilities sectors, acquired to expand and strengthen our industry expertise in our SAP practice (acquired December 19, 2022).
The allocations of purchase price to the fair value of the assets acquired and liabilities assumed were as follows:
(dollars in millions)AustinCSIUtegrationTotalWeighted Average Useful Life
Cash$— $5 $5 
Trade accounts receivable9 19 28 
Property and equipment and other assets4 6 10 
Non-deductible goodwill— 23 23 
Tax-deductible goodwill83 98 181 
Customer relationship assets69 82 151 12.7 years
Other intangible assets— 2 2 6.7 years
Current liabilities(3)(18)(21)
Noncurrent liabilities(1)(3)(4)
Purchase price$161 $214 $375 
For the year ended December 31, 2022, revenues from acquisitions completed in 2022, since the dates of acquisition, were immaterial.
v3.25.0.1
Restructuring Charges
 12 Months Ended
Dec. 31, 2024
Restructuring Charges [Abstract]  
Realignment Charges
At the end of 2024, we completed our NextGen program, which began in the second quarter of 2023 and was aimed at simplifying our operating model, optimizing corporate functions and consolidating and realigning office space to reflect the post-pandemic hybrid work environment.
The total costs related to our NextGen program are reported in "Restructuring charges" in our consolidated statements of operations. We do not allocate these charges to individual segments in internal management reports used by the CODM. Accordingly, such expenses are separately disclosed in our segment reporting as “unallocated costs.” See Note 18. The costs related to our NextGen program were as follows for the years ended December 31:
(in millions)20242023
Employee separation costs$85 $115 
Facility exit costs (1)
36 108 
Third party and other costs (2)
13 6 
Total restructuring charges$134 $229 
(1)For the year ended December 31, 2024, facility exit costs include lease restructuring of $23 million and accelerated depreciation charges of $13 million. For the year ended December 31, 2023, facility exit costs include lease restructuring of $71 million, accelerated depreciation charges of $36 million and impairment of long-lived assets of $1 million.
(2)Third party and other costs include certain non-facility related asset impairments and professional services fees directly related to the NextGen program.
Changes in our accrued employee separation costs included in "Accrued expenses and other current liabilities" in our consolidated statements of financial position are presented in the table below for the years ended December 31:
(in millions)20242023
Beginning balance$42 $— 
Employee separation costs accrued85 115 
Payments made(92)(73)
Ending balance$35 $42 
There were no restructuring charges during 2022.
v3.25.0.1
Investments
 12 Months Ended
Dec. 31, 2024
Investments [Abstract]  
Investments
Our investments were as follows as of December 31:
(in millions)20242023
Short-term investments:
Equity investment security$11 $11 
Held-to-maturity investment securities— 3 
Time deposits1 

— 
Total short-term investments$12 $14 
Long-term investments:
Other investments$90 $80 
Restricted time deposits(1)
— 355 
Total long-term investments$90 $435 
(1)As of December 31, 2023 the balance of restricted time deposits contained $96 million of restricted cash equivalents. See Note 11.
Equity Investment Security
Our equity investment security is a U.S. dollar denominated investment in a fixed income mutual fund. Realized and unrealized gains and losses were immaterial for each of the years ended December 31, 2024, 2023 and 2022.
Other Investments
As of December 31, 2024 and 2023, we had an equity method investment of $84 million and $74 million, respectively, in the technology sector. Additionally, as of each of December 31, 2024 and 2023, we had equity securities without a readily determinable fair value of $6 million.
v3.25.0.1
Property and Equipment, net
 12 Months Ended
Dec. 31, 2024
Property, Plant and Equipment, Net [Abstract]  
Property and Equipment, net
Property and equipment were as follows as of December 31:
Estimated Useful Life20242023
(in years)(in millions)
Buildings30$736 $769 
Computer equipment
3 – 5
811 794 
Computer software
3 – 8
1,024 1,007 
Furniture and equipment
5 – 9
716 733 
Land6 7 
Capital work-in-progress115 88 
Leasehold improvementsShorter of the lease term or
the life of the asset		373 422 
Sub-total3,781 3,820 
Accumulated depreciation and amortization
(2,787)(2,772)
Property and equipment, net$994 $1,048 

Depreciation and amortization expense related to property and equipment was $354 million, $390 million and $385 million for the years ended December 31, 2024, 2023 and 2022, respectively. For the years ended December 31, 2024 and 2023, $13 million and $36 million, respectively, of our depreciation and amortization expense was reported in "Restructuring charges". As of December 31, 2024, we had $9 million of physical assets held for sale reported in "Other current assets". We had no assets held for sale as of December 31, 2023.
The gross amount of property and equipment recorded under finance leases was $30 million and $25 million as of December 31, 2024 and 2023, respectively. Accumulated amortization for our ROU finance lease assets was $16 million and $13 million as of December 31, 2024 and 2023, respectively. Amortization expense related to our ROU finance lease assets was $5 million, $4 million and $4 million for the years ended December 31, 2024, 2023 and 2022, respectively.

The gross amount of property and equipment recorded for software to be sold, leased or marketed reported in the caption "Computer software" above was $338 million and $279 million as of December 31, 2024 and 2023, respectively. Accumulated amortization for software to be sold, leased or marketed was $210 million and $177 million as of December 31, 2024 and 2023, respectively. Amortization expense for software to be sold, leased or marketed recorded as property and equipment was $36 million, $37 million, and $37 million for the years ended December 31, 2024, 2023 and 2022, respectively.
v3.25.0.1
Leases (Notes)
 12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
Leases
The following table provides information on the components of our operating and finance leases included in our consolidated statement of financial position as of December 31:
LeasesLocation on Statement of Financial Position20242023
Assets(in millions)
ROU operating lease assetsOperating lease assets, net$552 $611 
ROU finance lease assetsProperty and equipment, net14 12 
Total $566 $623 
Liabilities
Current
Operating leaseOperating lease liabilities$152 $153 
Finance leaseAccrued expenses and other current liabilities8 8 
Noncurrent
Operating leaseOperating lease liabilities, noncurrent420 523 
Finance leaseOther noncurrent liabilities15 16 
Total$595 $700 
For the years ended December 31, 2024, 2023 and 2022, our operating lease costs were $216 million, $304 million and $256 million, respectively, including variable lease costs of $23 million, $21 million and $17 million, respectively. Our short-term lease rental expense was $11 million, $15 million and $21 million for the years ended December 31, 2024, 2023 and 2022, respectively. Lease interest expense related to our finance leases for each of the years ended December 31, 2024, 2023 and 2022 was immaterial.
The following table provides information on the weighted average remaining lease term and weighted average discount rate for our operating leases as of December 31:
Operating Lease Term and Discount Rate20242023
Weighted average remaining lease term
5.3 years
5.6 years
Weighted average discount rate5.5 %5.4 %
The following table provides supplemental cash flow and non-cash information related to our operating leases for the years ended December 31:
(in millions)202420232022
Cash paid for amounts included in the measurement of operating lease liabilities$251 $240 $241 
ROU assets obtained in exchange for operating lease liabilities123 86 164 
Reduction of ROU assets and lease liabilities as a result of our NextGen program
(62)(110)— 
Cash paid for amounts included in the measurement of finance lease liabilities and ROU assets obtained in exchange for finance lease liabilities were each immaterial for each of the years ended December 31, 2024, 2023 and 2022.
The following table provides the schedule of maturities of our operating lease liabilities and a reconciliation of the undiscounted cash flows to the operating lease liabilities recognized in the statement of financial position as of December 31:
(in millions)2024
2025
$179 
2026
138 
2027
110 
2028
84 
2029
50 
Thereafter98 
Total operating lease payments659 
Interest(87)
Total operating lease liabilities$572 
As of December 31, 2024, additional obligations related to operating leases whose lease term had yet to commence were immaterial.
v3.25.0.1
Goodwill and Intangible Assets, net
 12 Months Ended
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Intangible Assets, net
Changes in goodwill by our reportable business segments were as follows for the years ended December 31, 2024 and 2023:
(in millions)
January 1, 2024
Goodwill Additions
Foreign Currency Translation AdjustmentsDecember 31, 2024
Health Sciences$2,840 $68 $(13)$2,895 
Financial Services1,109 48 (28)1,129 
Products and Resources1,217 698 (31)1,884 
Communications, Media and Technology919 144 (18)1,045 
Total goodwill$6,085 $958 $(90)$6,953 
(in millions)
January 1, 2023Goodwill Additions and AdjustmentsForeign Currency Translation AdjustmentsDecember 31, 2023
Health Sciences$2,819 $15 $6 $2,840 
Financial Services1,073 19 17 1,109 
Products and Resources1,062 137 18 1,217 
Communications, Media and Technology756 148 15 919 
Total goodwill$5,710 $319 $56 $6,085 
Based on our most recent goodwill impairment assessment performed as of October 31, 2024, we concluded that the goodwill in each of our reporting units was not at risk of impairment. We have not recognized any impairment losses on our goodwill.
Components of intangible assets were as follows as of December 31:
 20242023
(in millions)Gross Carrying
Amount		Accumulated
Amortization		Net Carrying
Amount		Gross Carrying
Amount		Accumulated
Amortization		Net Carrying
Amount
Customer relationships$2,534 $(1,068)$1,466 $1,956 $(902)$1,054 
Developed technology384 (379)5 384 (376)8 
Indefinite lived trademarks116 — 116 72 — 72 
Finite lived trademarks and other81 (69)12 82 (67)15 
Total intangible assets$3,115 $(1,516)$1,599 $2,494 $(1,345)$1,149 

Other than certain trademarks with indefinite lives, our intangible assets have finite lives and, as such, are subject to amortization. Amortization of intangible assets totaled $188 million, $165 million and $184 million for the years ended December 31, 2024, 2023 and 2022, respectively.
The following table provides the estimated amortization expense related to our existing intangible assets for the next five years.
(in millions)Estimated Amortization
2025
$214 
2026
211 
2027
203 
2028
182 
2029
165 
v3.25.0.1
Accrued Expenses and Other Current Liabilities
 12 Months Ended
Dec. 31, 2024
Accrued Expenses And Other Current Liabilities [Abstract]  
Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities were as follows as of December 31:
(in millions)20242023
Compensation and benefits$1,499 $1,511 
Customer volume and other incentives247 241 
Income taxes100 27 
Professional fees171 146 
Other593 500 
Total accrued expenses and other current liabilities$2,610 $2,425 
v3.25.0.1
Debt
 12 Months Ended
Dec. 31, 2024
Debt Disclosure [Abstract]  
Debt
We entered into the Credit Agreement providing for a $650 million Term Loan and a $1,850 million unsecured revolving credit facility, which are each due to mature in October 2027. We are required under the Credit Agreement to make scheduled quarterly principal payments on the Term Loan. During the third quarter of 2024, we borrowed $600 million under our revolving credit facility to partially fund the acquisition of Belcan. We repaid $300 million during the fourth quarter of 2024, leaving $300 million of notes outstanding under the revolving credit facility as of December 31, 2024.
The Credit Agreement requires interest to be paid, at our option, at either the Term Benchmark, Adjusted Daily Simple RFR or the ABR Rate (each as defined in the Credit Agreement), plus, in each case, an Applicable Margin (as defined in the Credit Agreement). Initially, the Applicable Margin is 0.875% with respect to Term Benchmark loans and RFR loans and 0.00% with respect to ABR loans. Subsequently, the Applicable Margin with respect to Term Benchmark loans and RFR loans will be determined quarterly and may range from 0.75% to 1.125%, depending on our public debt ratings or, if we have not received public debt ratings, from 0.875% to 1.125%, depending on our Leverage Ratio, which is the ratio of indebtedness for borrowed money to Consolidated EBITDA, as defined in the Credit Agreement. Since issuance of the Term Loan, the Term Loan has been a Term Benchmark loan. The Credit Agreement contains customary affirmative and negative covenants as well as a financial covenant. The financial covenant is tested at the end of each fiscal quarter and requires us to maintain a Leverage Ratio not in excess of 3.50:1.00, or for a period of up to four quarters following certain material acquisitions, 3.75:1.00. We were in compliance with all debt covenants and representations of the Credit Agreement as of December 31, 2024.
Short-term Debt
As of each of December 31, 2024 and 2023, we had $33 million of short-term debt related to current maturities of our Term Loan, with a weighted average interest rate of 5.3% and 6.3%, respectively.
Long-term Debt
The following table summarizes the long-term debt balances as of December 31:
(in millions)20242023
Notes outstanding under revolving credit facility
$300 $— 
Term Loan
610 642 
Less:
Current maturities - Term Loan
(33)(33)
Unamortized deferred financing costs(2)(3)
Long-term debt, net of current maturities$875 $606 
The carrying value of our debt approximated its fair value as of each of December 31, 2024 and 2023.
The following represents the schedule of maturities of our Term Loan:
YearAmounts (in millions)
2025$33 
202633 
2027544 
Total$610 
v3.25.0.1
Income Taxes
 12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Income Taxes
Income before provision for income taxes shown below is based on the geographic location to which such income was attributed for years ended December 31:
(in millions)202420232022
United States$906 $813 $975 
Foreign2,032 1,974 2,041 
Income before provision for income taxes$2,938 $2,787 $3,016 
The provision for income taxes consisted of the following components for the years ended December 31:
(in millions)202420232022
Current:
Federal and state$426 $522 $492 
Foreign642 485 511 
Total current provision1,068 1,007 1,003 
Deferred:
Federal and state(229)(354)(240)
Foreign(126)15 (33)
Total deferred income tax (benefit)
(355)(339)(273)
Total provision for income taxes$713 $668 $730 
We are involved in two separate ongoing disputes with the ITD in connection with previously disclosed share repurchase transactions undertaken by CTS India in 2013 and 2016 to repurchase shares from its shareholders (non-Indian Cognizant entities) valued at $523 million and $2.8 billion, respectively.
The 2016 transaction was undertaken pursuant to a plan approved by the High Court in Chennai, India, and resulted in the payment of $135 million in Indian income taxes - an amount we believe includes all the applicable taxes owed for this transaction under Indian law. In March 2018, the ITD asserted that it is owed an additional 33 billion Indian rupees ($386 million at the December 31, 2024 exchange rate) on the 2016 transaction. We deposited 5 billion Indian rupees, representing 15% of the disputed tax amount related to the 2016 transaction, with the ITD. Additionally, certain time deposits of CTS India were placed under lien in favor of the ITD, representing the remainder of the disputed tax amount. As of December 31, 2023, the balance of deposits under lien was 30 billion Indian rupees, including previously earned interest, or $355 million, was presented in "Long-term investments."
In April 2020, we received a formal assessment from the ITD on the 2016 transaction, which is consistent with the ITD's previous assertions. Our appeal was ruled on unfavorably by the CITA in March 2022 and by the ITAT in September 2023. We filed an appeal against the order of the ITAT with the High Court. On January 8, 2024, the SCI ruled that, in order to proceed with the appeal, we must deposit 30 billion Indian rupees, representing the time deposits of CTS India under lien, on the condition that, if CTS India prevails at the High Court, the amount deposited will be returned to CTS India, along with interest accrued, within four weeks of the judgment. We made the required deposit in January 2024 and, in April 2024, the case commenced before the High Court.
As of December 31, 2024 and 2023, the deposit with the ITD was $403 million and $60 million, respectively at December 31, 2024 and 2023 exchange rates, respectively presented in "Other noncurrent assets". As of December 31, 2023, $96 million of the $355 million in deposits under lien were held in time deposits with a maturity of less than 30 days qualifying as cash equivalent instruments and thus were considered restricted cash equivalents as of December 31, 2023.
The dispute in relation to the 2013 share repurchase transaction is also in litigation. At this time, the ITD has not made specific demands with regards to the 2013 transaction.

We continue to believe we have paid all applicable taxes owed on both the 2016 and the 2013 transactions and we continue to defend our positions with respect to both matters. Accordingly, we have not recorded any reserves for these matters as of December 31, 2024.
The reconciliation between the U.S. federal statutory rate and our effective income tax rate were as follows for the years ended December 31:
 
(Dollars in millions)2024%2023%2022%
Tax expense, at U.S. federal statutory rate$617 21.0 $585 21.0 $633 21.0 
State and local income taxes, net of federal benefit
74 2.5 55 2.0 63 2.1 
Non-taxable income for Indian tax purposes— — — — (6)(0.2)
Rate differential on foreign earnings104 3.5 95 3.4 98 3.2 
Recognition of benefits related to uncertain tax positions(15)(0.5)(33)(1.2)(43)(1.4)
Credits and other incentives(57)(1.9)(37)(1.3)(17)(0.6)
Other(10)(0.3)3 0.1 2 0.1 
Total provision for income taxes$713 24.3 $668 24.0 $730 24.2 
The significant components of deferred income tax assets and liabilities recorded on the consolidated statements of financial position were as follows as of December 31:
(in millions)20242023
Deferred income tax assets:
Net operating losses$50 $52 
Revenue recognition (including intercompany revenue)51 126 
Compensation and benefits164 172 
Credit carryforwards11 16 
Expenses not currently deductible1,189 672 
1,465 1,038 
Less: valuation allowance(48)(53)
Deferred income tax assets, net1,417 985 
Deferred income tax liabilities:
Depreciation and amortization298 184 
Deferred costs24 31 
Other1 3 
Deferred income tax liabilities323 218 
Net deferred income tax assets$1,094 $767 
At December 31, 2024, we had foreign and U.S. net operating loss carryforwards of approximately $131 million and $83 million, respectively. We have recorded valuation allowances on certain net operating loss carryforwards.
We conduct business globally and file income tax returns in the United States, including federal and state, as well as various foreign jurisdictions. Tax years that remain subject to examination by the IRS are 2019 and onward, and years that remain subject to examination by state authorities vary by state. Years under examination by foreign tax authorities are 2003 and onward. In addition, transactions between our affiliated entities are arranged in accordance with applicable transfer pricing laws, regulations and relevant guidelines. As a result, and due to the interpretive nature of certain aspects of these laws and guidelines, we have pending applications for APAs before the taxing authorities in some of our most significant jurisdictions.
Changes in unrecognized income tax benefits were as follows for the years ended December 31:
(in millions)202420232022
Balance, beginning of year$260 $269 $194 
Additions based on tax positions related to the current year15 31 53 
Additions for tax positions of prior years65 22 65 
Reductions for tax positions due to lapse of statutes of limitations(15)(15)(43)
Reductions for tax positions related to prior years
(6)(33)— 
Settlements— (14)— 
Balance, end of year$319 $260 $269 
In the third quarter of 2022, we recognized an income tax benefit of $36 million related to a specific uncertain tax position that was previously unrecognized in our prior year consolidated financial statements. The recognition of the benefit in the third quarter of 2022 was based on management’s reassessment regarding whether this unrecognized tax benefit met the more-likely-than-not threshold in light of the lapse in the statute of limitations as to a portion of such benefit.
The unrecognized income tax benefits would affect our effective income tax rate, if recognized. While the Company believes uncertain tax positions may be settled or resolved within the next twelve months, it is difficult to estimate the specific timing or the income tax impact of these potential resolutions at this time. We recognize accrued interest and any penalties associated with uncertain tax positions as part of our provision for income taxes. The total amount of accrued net interest and penalties was $35 million and $33 million as of December 31, 2024 and 2023, respectively, and related to U.S. and foreign tax matters. The total amount of net interest and penalties recorded in the provision for income taxes in each of 2024, 2023 and 2022 was immaterial.
v3.25.0.1
Derivative Financial Instruments
 12 Months Ended
Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivative Financial Instruments
In the normal course of business, we use foreign exchange forward and option contracts to manage foreign currency exchange rate risk. Derivatives may give rise to credit risk from the possible non-performance by counterparties. Credit risk is limited to the fair value of those contracts that are favorable to us. We have limited our credit risk by limiting the amount of credit exposure with any one financial institution and conducting ongoing evaluation of the creditworthiness of the financial institutions with which we do business. In addition, all the assets and liabilities related to the foreign exchange derivative contracts set forth in the table below are subject to master netting arrangements, such as the International Swaps and Derivatives Association Master Agreement, with each individual counterparty. These master netting arrangements generally provide for net settlement of all outstanding contracts with the counterparty in the case of an event of default or a termination event. We have presented all the assets and liabilities related to the foreign exchange derivative contracts, as applicable, on a gross basis, with no offsets, in our consolidated statements of financial position. There is no financial collateral (including cash collateral) posted or received by us related to the foreign exchange derivative contracts.
The following table provides information on the location and fair values of derivative financial instruments included in our consolidated statements of financial position as of December 31:
(in millions) 20242023
Designation of DerivativesLocation on Statement of
Financial Position		AssetsLiabilitiesAssetsLiabilities
Foreign exchange forward and option contracts – Designated as cash flow hedging instruments
Other current assets$1 $— $14 $— 
Other noncurrent assets— — 5 — 
Accrued expenses and other current liabilities
— 22 — 5 
Other noncurrent liabilities— 13 — 1 
Total1 35 19 6 
Foreign exchange forward contracts - Not designated as hedging instruments
Other current assets
1 — 1 — 
Accrued expenses and other current liabilities
— 2 — 9 
Total1 2 1 9 
Total$2 $37 $20 $15 
Cash Flow Hedges
We have entered and continue to enter into a series of foreign exchange derivative contracts that are designated as cash flow hedges of Indian rupee denominated payments in India. These contracts are intended to partially offset the impact of movement of the Indian rupee against the U.S. dollar on future operating costs and are scheduled to mature each month during 2025 and 2026. The changes in fair value of these contracts are initially reported in "Accumulated other comprehensive income (loss)" in our consolidated statements of financial position and are subsequently reclassified to earnings within "Cost of revenues" and "Selling, general and administrative expenses" in our consolidated statements of operations in the same period that the forecasted Indian rupee denominated payments are recorded in earnings. As of December 31, 2024, we estimate that $16 million, net of tax, of net losses related to derivatives designated as cash flow hedges reported in "Accumulated other comprehensive income (loss)" in our consolidated statements of financial position is expected to be reclassified into earnings within the next 12 months.
The notional value of the outstanding contracts by year of maturity was as follows as of December 31:
(in millions)20242023
2024
$— $1,878 
2025
2,010 1,020 
2026
920 — 
Total notional value of contracts outstanding (1)
$2,930 $2,898 
(1)Includes $45 million notional value of option contracts as of December 31, 2023, with the remaining notional value related to forward contracts. There were no option contracts outstanding as of December 31, 2024.
The following table provides information on the location and amounts of pre-tax gains and losses on our cash flow hedges for the year ended December 31:
(in millions)
Change in
Derivative Gains and Losses Recognized
in Accumulated Other
Comprehensive Income (Loss)
(effective portion)
Location of Net Gains (Losses) Reclassified
from Accumulated Other
Comprehensive Income (Loss)
into Income
(effective portion)
Net Gains (Losses) Reclassified
from Accumulated Other
Comprehensive Income (Loss)
into Income
(effective portion)
 20242023 20242023
Foreign exchange forward and option contracts – Designated as cash flow hedging instruments
$(35)$55 Cost of revenues$11 $(23)
SG&A expenses1 (3)
Total$12 $(26)
The activity related to the change in net unrealized gains and losses on the cash flow hedges included in "Accumulated other comprehensive income (loss)" in our consolidated statements of stockholders' equity is presented in Note 14.

Other Derivatives
We use foreign exchange forward contracts to provide an economic hedge against balance sheet exposures to certain monetary assets and liabilities denominated in currencies other than the functional currency of our foreign subsidiaries. We entered into foreign exchange forward contracts that are scheduled to mature in the first quarter of 2025. Realized gains or losses and changes in the estimated fair value of these derivative financial instruments are recorded in the caption "Foreign currency exchange gains (losses), net" in our consolidated statements of operations.
Additional information related to the outstanding foreign exchange forward contracts not designated as hedging instruments was as follows as of December 31:
(in millions)20242023
NotionalFair ValueNotionalFair Value
Contracts outstanding$489 $(1)$1,317 $(8)
The following table provides information on the location and amounts of realized and unrealized pre-tax gains and losses on the other derivative financial instruments for the year ended December 31:
(in millions)
Location of Net Gain (Losses)
on Derivative Instruments
Amount of Net Gains (Losses)
on Derivative Instruments
  20242023
Foreign exchange forward contracts - Not designated as hedging instruments
Foreign currency exchange gains (losses), net
$10 $(40)
The related cash flow impacts of all the derivative activities are reflected as cash flows from operating activities.
v3.25.0.1
Fair Value Measurements
 12 Months Ended
Dec. 31, 2024
Fair Value Disclosures [Abstract]  
Fair Value Measurements
We measure our cash equivalents, certain investments, contingent consideration liabilities and foreign exchange forward and option contracts at fair value. Fair value is the exit price, or the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants as of the measurement date. The fair value hierarchy is based on inputs to valuation techniques that are used to measure fair value that are either observable or unobservable. Observable inputs reflect assumptions market participants would use in pricing an asset or liability based on market data obtained from independent sources while unobservable inputs reflect a reporting entity’s pricing based upon their own market assumptions.
The fair value hierarchy consists of the following three levels:
•Level 1 – Inputs are quoted prices in active markets for identical assets or liabilities.
•Level 2 – Inputs are quoted prices for similar assets or liabilities in an active market, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable and market-corroborated inputs which are derived principally from or corroborated by observable market data.
•Level 3 – Inputs are derived from valuation techniques in which one or more significant inputs or value drivers are unobservable.

The following table summarizes the financial assets and (liabilities) measured at fair value on a recurring basis as of December 31, 2024:
(in millions)Level 1Level 2Level 3Total
Cash equivalents:
Money market funds$40 $— $— $40 
Time deposits— 991 — 991 
Short-term investments:
Time deposits— 1 — 1 
Equity investment security11 — — 11 
Other current assets:
Foreign exchange forward contracts— 2 — 2 
Accrued expenses and other current liabilities:
Foreign exchange forward contracts— (24)— (24)
Other noncurrent liabilities:
Foreign exchange forward contracts— (13)— (13)

The following table summarizes the financial assets and (liabilities) measured at fair value on a recurring basis as of December 31, 2023:

(in millions)Level 1Level 2Level 3Total
Cash equivalents:
Money market funds$327 $— $— $327 
Time deposits— 834 — 834 
Short-term investments:
Equity investment security11 — — 11 
Other current assets:
Foreign exchange forward contracts
— 15 — 15 
Long-term investments:
Restricted time deposits (1)
— 355 — 355 
Other noncurrent assets:
Foreign exchange forward contracts— 5 — 5 
Accrued expenses and other current liabilities:
Foreign exchange forward contracts— (14)— (14)
Contingent consideration liabilities— — (30)(30)
Other noncurrent liabilities:
Foreign exchange forward contracts— (1)— (1)
(1)See Note 11
The following table summarizes the changes in Level 3 contingent consideration liabilities:
(in millions)20242023
Beginning balance$30 $22 
Change in fair value recognized in SG&A expenses— 17 
Payments and other adjustments(30)(9)
Ending balance $— $30 
We measure the fair value of money market funds based on quoted prices in active markets for identical assets and measure the fair value of our equity investment security based on the published daily net asset value at which investors can freely subscribe to or redeem from the fund. The carrying value of the time deposits approximated fair value as of December 31, 2024 and 2023.
We estimate the fair value of each foreign exchange forward contract by using a present value of expected cash flows model. This model calculates the difference between the current market forward price and the contracted forward price for each foreign exchange forward contract and applies the difference in the rates to each outstanding contract. The market forward rates include a discount and credit risk factor. We estimate the fair value of each foreign exchange option contract by using a variant of the Black-Scholes model. This model uses present value techniques and reflects the time value and intrinsic value based on
observable market rates.
We estimate the fair value of contingent consideration liabilities associated with acquisitions using a variation of the income approach, which utilizes one or more significant inputs that are unobservable. This approach calculates the fair value of such liabilities based on the probability-weighted expected performance of the acquired entity against the target performance metric, discounted to present value when appropriate.
During the years ended December 31, 2024, 2023 and 2022 there were no transfers among Level 1, Level 2 or Level 3 financial assets and liabilities.
v3.25.0.1
Accumulated Other Comprehensive Income
 12 Months Ended
Dec. 31, 2024
Equity [Abstract]  
Accumulated Other Comprehensive Income
Changes in "Accumulated other comprehensive income (loss)" by component were as follows for the year ended December 31, 2024:
2024
(in millions)Before Tax
Amount		Tax
Effect 		Net of Tax
Amount
Foreign currency translation adjustments:
Beginning balance$(109)$5 $(104)
Change in foreign currency translation adjustments
(152)2 (150)
Ending balance$(261)$7 $(254)
Unrealized gains (losses) on cash flow hedges:
Beginning balance$13 $(3)$10 
Unrealized (losses) arising during the period
(35)9 (26)
Reclassifications of net gains to:
Cost of revenues
(11)3 (8)
SG&A expenses(1)— (1)
Net change
(47)12 (35)
Ending balance$(34)$9 $(25)
Losses on defined benefit plans:
Beginning balance$— $— $— 
Losses on defined benefit plans
(20)3 (17)
Ending balance$(20)$3 $(17)
Accumulated other comprehensive income (loss):
Beginning balance$(96)$2 $(94)
Other comprehensive income (loss)(219)17 (202)
Ending balance$(315)$19 $(296)
Changes in "Accumulated other comprehensive income (loss)" by component were as follows for the years ended December 31, 2023 and 2022:
20232022
(in millions)Before Tax
Amount		Tax
Effect		Net of Tax
Amount		Before Tax
Amount		Tax
Effect		Net of Tax
Amount
Foreign currency translation adjustments:
Beginning balance$(256)$8 $(248)$(22)$2 $(20)
Change in foreign currency translation adjustments
147 (3)144 (234)6 (228)
Ending balance$(109)$5 $(104)$(256)$8 $(248)
Unrealized (losses) gains on cash flow hedges:
Beginning balance$(68)$17 $(51)$71 $(14)$57 
Unrealized gains (losses) arising during the period
55 (14)41 (153)34 (119)
Reclassifications of net losses to:
Cost of revenues
23 (5)18 13 (3)10 
SG&A expenses3 (1)2 1 — 1 
Net change
81 (20)61 (139)31 (108)
Ending balance$13 $(3)$10 $(68)$17 $(51)
Accumulated other comprehensive income (loss):
Beginning balance$(324)$25 $(299)$49 $(12)$37 
Other comprehensive income (loss)
228 (23)205 (373)37 (336)
Ending balance$(96)$2 $(94)$(324)$25 $(299)
v3.25.0.1
Commitments and Contingencies
 12 Months Ended
Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies
We are involved in various claims and legal proceedings arising in the ordinary course of business. We accrue a liability when a loss is considered probable and the amount can be reasonably estimated. When a material loss contingency is reasonably possible but not probable, we do not record a liability, but instead disclose the nature and the amount of the claim, and an estimate of the loss or range of loss, if such an estimate can be made. Legal fees are expensed as incurred. While we do not expect that the ultimate resolution of any existing claims and proceedings (other than the specific matters described below, if decided adversely), individually or in the aggregate, will have a material adverse effect on our financial position, an unfavorable outcome in some or all of these proceedings could have a material adverse impact on results of operations or cash flows for a particular period. This assessment is based on our current understanding of relevant facts and circumstances. As such, our view of these matters is subject to inherent uncertainties and may change in the future.

On January 15, 2015, Syntel sued TriZetto and Cognizant in the USDC-SDNY. Syntel’s complaint alleged breach of contract against TriZetto, and tortious interference and misappropriation of trade secrets against Cognizant and TriZetto, stemming from Cognizant’s hiring of certain former Syntel employees. Cognizant and TriZetto countersued on March 23, 2015, for breach of contract, misappropriation of trade secrets and tortious interference, based on Syntel’s misuse of TriZetto confidential information and abandonment of contractual obligations. Cognizant and TriZetto subsequently added federal DTSA and copyright infringement claims for Syntel’s misuse of TriZetto’s proprietary technology. The parties’ claims were narrowed by the court and the case was tried before a jury, which on October 27, 2020 returned a verdict in favor of Cognizant in the amount of $855 million, including $570 million in punitive damages. On April 20, 2021, the USDC-SDNY issued a post-trial order that, among other things, affirmed the jury’s award of $285 million in actual damages, but reduced the award of punitive damages from $570 million to $285 million, thereby reducing the overall damages award from $855 million to $570 million. The USDC-SDNY subsequently issued a final judgment consistent with the April 20th order. On May 26, 2021, Syntel filed a notice of appeal to the Second Circuit, and on June 3, 2021 the USDC-SDNY stayed execution of judgment pending appeal. On May 25, 2023, the Second Circuit issued an opinion affirming in part and vacating in part the judgment of the USDC-SDNY and remanding the case for further proceedings consistent with its opinion. The Second Circuit affirmed the judgment in all respects on liability but vacated the $570 million award that had been based on avoided development costs under the DTSA, and it remanded the case to the USDC-SDNY for further evaluation of damages. On June 23, 2023, the
Second Circuit issued its mandate returning the case to the USDC-SDNY. On March 13, 2024, the USDC-SDNY issued a ruling that vacates the alternate compensatory damages awards that were within the scope of the Second Circuit’s remand and awards TriZetto and Cognizant approximately $15 million in attorney’s fees. On October 23, 2024, the USDC-SDNY granted TriZetto and Cognizant’s motion for a new trial on the amount of compensatory damages owed to TriZetto and Cognizant. On November 12, 2024, the USDC-SDNY scheduled the trial for June 16, 2025. On November 13, 2024, the USDC-SDNY granted Syntel’s request to certify for interlocutory appeal the question of whether the Second Circuit’s mandate permits the USDC-SDNY’s October 23rd order for a new trial on compensatory damages. The parties subsequently completed briefing at the Second Circuit on December 27, 2024, regarding whether the Second Circuit should take up the interlocutory appeal, and a decision is pending. TriZetto and Cognizant will continue to vigorously pursue our claims against Syntel. We will not record any gain in our financial statements until it becomes realizable.

On February 28, 2019, a ruling of the SCI interpreting the India Defined Contribution Obligation altered historical understandings of the obligation, extending it to cover additional portions of the employee’s income. As a result, the ongoing contributions of our affected employees and the Company were required to be increased. In the first quarter of 2019, we accrued $117 million with respect to prior periods, assuming retroactive application of the SCI’s ruling, in "Selling, general and administrative expenses" in our consolidated statement of operations. There is significant uncertainty as to how the liability should be calculated as it is impacted by multiple variables, including the period of assessment, the application with respect to certain current and former employees and whether interest and penalties may be assessed. Since the ruling, a variety of trade associations and industry groups have advocated to the Indian government, highlighting the harm to the information technology sector, other industries and job growth in India that would result from a retroactive application of the ruling. It is possible the Indian government will review the matter and there is a substantial question as to whether the Indian government will apply the SCI’s ruling on a retroactive basis. As such, the ultimate amount of our obligation may be materially different from the amount accrued.

On October 31, 2016, November 15, 2016 and November 18, 2016, three putative shareholder derivative complaints were filed in New Jersey Superior Court, Bergen County, naming us, all of our then current directors and certain of our current and former officers at that time as defendants. These actions were consolidated in an order dated January 24, 2017. The complaints assert claims for breach of fiduciary duty, corporate waste, unjust enrichment, abuse of control, mismanagement, and/or insider selling by defendants. On April 26, 2017, the New Jersey Superior Court deferred further proceedings by dismissing the consolidated putative shareholder derivative litigation without prejudice but permitting the parties to file a motion to vacate the dismissal in the future.

On February 22, 2017, April 7, 2017, May 10, 2017 and March 11, 2019, four additional putative shareholder derivative complaints were filed in the USDC-NJ, naming us and certain of our current and former directors and officers at that time as defendants. These actions were consolidated in an order dated May 14, 2019. On August 3, 2020, lead plaintiffs filed a consolidated amended complaint. The consolidated amended complaint asserts claims similar to those in the previously-filed putative shareholder derivative actions. On February 14, 2022, we and certain of our current and former directors and officers moved to dismiss the consolidated amended complaint. On September 27, 2022, the USDC-NJ granted those motions and dismissed the consolidated amended complaint in its entirety with prejudice. Plaintiffs filed a notice of appeal on October 27, 2022. On May 3, 2024, the Third Circuit affirmed the dismissal of the consolidated amended complaint.

On June 1, 2021, an eighth putative shareholder derivative complaint was filed in the USDC-NJ, naming us and certain of our current and former directors and officers at that time as defendants. The complaint asserts claims similar to those in the previously-filed putative shareholder derivative actions. On March 31, 2022, we and certain of our current and former directors and officers moved to dismiss the complaint. On November 30, 2022, the USDC-NJ denied without prejudice those motions. The USDC-NJ ordered the parties to conduct limited discovery related to the issue of whether our board of directors wrongfully refused the plaintiff’s earlier litigation demand and, after the conclusion of such limited discovery, to file targeted motions for summary judgment on the issue of wrongful refusal.
We are presently unable to predict the duration, scope or result of the single putative shareholder derivative action that has not been dismissed. Although the Company continues to defend that putative shareholder derivative action vigorously, it is subject to inherent uncertainties, the actual cost of such litigation will depend upon many unknown factors and the outcome of the litigation is necessarily uncertain.
We have indemnification and expense advancement obligations pursuant to our bylaws and indemnification agreements with respect to certain current and former members of senior management and the Company’s board of directors. In connection with the matters that were the subject of our previously disclosed internal investigation, the DOJ and SEC investigations and the related litigation, we have received and expect to continue to receive requests under such indemnification agreements and our bylaws to provide funds for legal fees and other expenses. There are no amounts remaining available to us under applicable
insurance policies for our ongoing indemnification and advancement obligations with respect to certain of our current and former officers and directors or incremental legal fees and other expenses related to the above matters.

See Note 11 for information relating to the ITD Dispute.
On September 18, 2017, three former employees filed suit against Cognizant in the USDC-CDCA, alleging that they and similarly situated employees suffered disparate treatment on the basis of race in violation of 42 U.S.C. § 1981. Plaintiffs subsequently amended their complaint three times, adding a fourth former employee plaintiff and claims for both disparate treatment and disparate impact on the basis of race and national origin under Title VII of the Civil Rights Act of 1964, 42 U.S.C. § 2000e et seq. and disparate treatment and disparate impact on the basis of race and national origin under Title VII of the Civil Rights Act of 1964, 42 U.S.C. § 2000e et seq.. Plaintiffs filed the operative Third Amended Complaint-Corrected on January 19, 2021. Cognizant filed its answer on January 29, 2021.

On May 13, 2022, plaintiffs filed a motion requesting that the USDC-CDCA certify the case as a class action for two putative classes of plaintiffs consisting of: (1) all individuals who are not of South Asian race or Indian national origin who applied to Cognizant in the U.S. and were not hired since September 2013 (the “hiring class”); and (2) all individuals who are not of South Asian race or Indian national origin who have been terminated in the U.S. since September 2013 (the “terminations class”). Cognizant opposed. On October 27, 2022, the court denied certification for the hiring class and the terminations class. However, the court granted certification for a sub-set of the terminations class limited to approximately 2,300 former employees whose employment had been terminated from the “bench,” a designation for employees who are not allocated to an active project. On November 10, 2022, Cognizant filed a petition with the Ninth Circuit requesting permission to appeal the class certification order as to the bench terminations class. The Ninth Circuit denied the petition on January 26, 2023.

From June 13, 2023 to June 26, 2023, the USDC-CDCA held a class action jury trial on the first phase of plaintiffs’ Section 1981 claim and Title VII disparate treatment claim. The questions presented were whether Cognizant engaged in a pattern or practice of discrimination against non-South Asian and non-Indian employees with respect to bench terminations, and if so, whether punitive damages are available for class members who prevail on their claims. The jury deadlocked, and the court declared a mistrial.

The case proceeded to a retrial on September 24, 2024, and on October 4, 2024, the jury returned a verdict in favor of plaintiffs. The case will now proceed to the second phase to determine individualized liability and damages, if any, for each class member. As a result of the verdict, each non-South Asian and non-Indian class member who pursues claims in the second phase will be entitled to a rebuttable presumption that all termination decisions were discriminatory and to the possibility of recovering punitive damages if they prevail. The USDC-CDCA will also consider plaintiffs’ claim that Cognizant policies had a disparate impact on non-South Asian and non-Indian employees. We believe that class certification was improper, and that the second phase of the case will confirm that individualized issues should have precluded class certification. Cognizant will continue to vigorously defend itself in the second phase of this case and to pursue all available appellate arguments concerning class certification and the September 24, 2024 trial at the appropriate time. Because we cannot predict the number of individual plaintiffs who will proceed to the second phase, or the outcome of those cases, and in view of the appellate arguments regarding class certification, we are unable to reasonably estimate a possible loss or range of loss. We have not recorded any accruals related to this matter.
Many of our engagements involve projects that are critical to the operations of our clients’ business and provide benefits that are difficult to quantify. Any failure in a client’s systems or our failure to meet our contractual obligations to our clients, including any breach involving a client’s confidential information or sensitive data, or our obligations under applicable laws or regulations could result in a claim for substantial damages against us, regardless of our responsibility for such failure. Although we attempt to contractually limit our liability for damages arising from negligent acts, errors, mistakes, or omissions in rendering our services, there can be no assurance that the limitations of liability set forth in our contracts will be enforceable in all instances or will otherwise protect us from liability for damages. Although we have general liability insurance coverage, including coverage for errors or omissions, we retain a significant portion of risk through our insurance deductibles and there can be no assurance that such coverage will cover all types of claims, continue to be available on reasonable terms or will be available in sufficient amounts to cover one or more large claims, or that the insurer will not disclaim coverage as to any future claim. The successful assertion of one or more large claims against us that exceed or are not covered by our insurance coverage or changes in our insurance policies, including premium increases or the imposition of large deductible or co-insurance requirements, could have a material adverse effect on our business, results of operations, financial position and cash flows for a particular period.
In the normal course of business and in conjunction with certain client engagements, we have entered into contractual arrangements through which we may be obligated to indemnify clients or other parties with whom we conduct business with
respect to certain matters. These arrangements can include provisions whereby we agree to hold the indemnified party and certain of their affiliated entities harmless with respect to third-party claims related to such matters as our breach of certain representations or covenants, our intellectual property infringement, our gross negligence or willful misconduct or certain other claims made against certain parties. Payments by us under any of these arrangements are generally conditioned on the client making a claim and providing us with full control over the defense and settlement of such claim. It is not possible to determine the maximum potential liability under these indemnification agreements due to the unique facts and circumstances involved in each particular agreement. Historically, we have not made material payments under these indemnification agreements and therefore they have not had a material impact on our operating results, financial position, or cash flows. However, if events arise requiring us to make payment for indemnification claims under our indemnification obligations in contracts we have entered, such payments could have a material adverse effect on our business, results of operations, financial position and cash flows for a particular period.
v3.25.0.1
Employee Benefits
 12 Months Ended
Dec. 31, 2024
Retirement Benefits, Description [Abstract]  
Employee Benefits
Defined Contribution Plans
We contribute to defined contribution plans, including 401(k) savings and supplemental retirement plans in the United States. Total expenses for our contributions to our U.S. plans were $115 million, $117 million and $112 million for the years ended December 31, 2024, 2023 and 2022, respectively.
In addition, we maintain employee benefit plans that cover substantially all India-based employees. The employees’ provident fund, pension and family pension plans are statutorily defined contribution retirement benefit plans. Under the plans, employees contribute up to 12.0% of their eligible compensation, which is matched by an equal contribution by the Company. For these plans, we recognized a contribution expense of $151 million, $149 million and $143 million for the years ended December 31, 2024, 2023 and 2022, respectively.
Outside of the United States and India, we incurred expenses of $104 million, $107 million and $99 million for the years ended December 31, 2024, 2023 and 2022, respectively, related to our contributions to defined contribution plans.
Defined Benefit Pension Plans
We sponsor defined benefit pension plans that are statutorily required and primarily cover employees in certain European countries. Our primary plan is in Switzerland, which provides pension benefits based on a participant’s contributions, the Company’s matching contributions and a minimum investment return guarantee. As of December 31, 2024 the net liability recognized on the balance sheet for our pension plans was $63 million and amounts recognized in prior years were immaterial. The losses recognized in other comprehensive income arose mainly due to change in discount rates used in the valuation of the defined benefit obligation of our Swiss pension plan. The net periodic pension costs recognized in the income statement for the years ended December 31, 2024, 2023 and 2022 were $21 million, $16 million, $13 million, respectively.
Post-Employment Benefit Plan
We maintain a gratuity plan in India that is a statutory post-employment benefit plan providing defined lump sum benefits. We make annual contributions to the employees’ gratuity fund established with a government-owned insurance corporation to fund a portion of the estimated obligation. As of December 31, 2024 and 2023, the amount accrued under the gratuity plan was $80 million and $130 million, which is net of fund assets of $231 million and $221 million, respectively. Expense recognized by us was $4 million, $56 million and $45 million for the years ended December 31, 2024, 2023 and 2022, respectively.
v3.25.0.1
Stock-Based Compensation Plans
 12 Months Ended
Dec. 31, 2024
Share-Based Payment Arrangement, Noncash Expense [Abstract]  
Stock-Based Compensation Plans
Our 2023 Incentive Plan provides for the issuance of a total of 25.0 million shares of Class A common stock to eligible employees, less (i) the number of shares granted under the 2017 Incentive Plan between March 24, 2023 and June 6, 2023, plus (ii) any shares subject to awards under the prior 2017 and 2009 Incentive Plans that are forfeited after June 6, 2023. The 2023 Incentive Plan does not affect any awards outstanding under the prior plans. The Purchase Plan provides for the issuance of up to 50.0 million shares of Class A common stock to eligible employees. As of December 31, 2024, we have 22.7 million and 10.6 million shares available for grant under the 2023 Incentive Plan and the Purchase Plan, respectively.
The allocation of total stock-based compensation expense between cost of revenues, selling, general and administrative expenses and restructuring charges as well as the related income tax benefit were as follows for the three years ended December 31:
(in millions)202420232022
Cost of revenues$26 $30 $33 
SG&A expenses150 153 228 
Restructuring charges
(1)(7)— 
Total stock-based compensation expense$175 $176 $261 
Income tax benefit$38 $34 $59 
Restricted Stock Units and Performance Stock Units
We granted RSUs that vest in quarterly or annual installments over periods of up to four years to employees, including our executive officers. A summary of the activity for RSUs granted under our stock-based compensation plans as of December 31, 2024 and changes during the year then ended is presented below:
Number of
Units
(in millions)		Weighted Average
Grant Date
Fair Value
(in dollars)
Unvested at January 1, 2024
3.3 $69.10 
Granted2.5 77.66 
Vested(2.3)72.04 
Forfeited(0.7)73.06 
Unvested at December 31, 2024
2.8 $73.47 
The total vesting date fair value of vested RSUs was $172 million, $176 million and $207 million for the years ended December 31, 2024, 2023 and 2022, respectively. The weighted-average grant date fair value of RSUs granted in 2024, 2023 and 2022 was $77.66, $65.95 and $78.20, respectively. As of December 31, 2024, $146 million of total remaining unrecognized stock-based compensation cost related to RSUs is expected to be recognized over the weighted-average remaining requisite service period of 1.5 years.

We granted PSUs that vest over periods up to four years to employees, including our executive officers. The vesting of PSUs is contingent on meeting certain financial performance targets, market conditions and continued service. A summary of the activity for PSUs granted under our stock-based compensation plans as of December 31, 2024 and changes during the year then ended is presented below. The presentation reflects the number of PSUs at the maximum performance milestones.
Number of
Units
(in millions)		Weighted Average
Grant Date
Fair Value
(in dollars)
Unvested at January 1, 2024
1.5 $74.13 
Granted0.9 83.63 
Vested(0.2)72.80 
Forfeited(0.4)78.42 
Adjustment at the conclusion of the performance measurement period
(0.3)86.87 
Unvested at December 31, 2024
1.5 $76.76 
The total vesting date fair value of vested PSUs was $15 million, $22 million and $8 million for the years ended December 31, 2024, 2023 and 2022, respectively.The weighted-average grant date fair value of PSUs granted in 2024, 2023 and 2022 was $83.63, $67.82 and $90.92, respectively. As of December 31, 2024, $21 million of the total remaining unrecognized stock-based compensation cost related to PSUs is expected to be recognized over the weighted-average remaining requisite service period of 1.5 years.

All RSUs and PSUs have dividend equivalent rights, which entitle holders to the same dividend value per share as holders of common stock. Dividend equivalent rights are subject to the same vesting and other terms and conditions as the corresponding unvested RSUs and PSUs and are accumulated and paid when the underlying shares vest.
Purchase Plan
For the years ended December 31, 2024, 2023 and 2022, the Purchase Plan provided for eligible employees to purchase shares of Class A common stock at a price equal to 95% of the fair market value per share of our Class A common stock on the last date of the purchase period. This plan has been deemed non-compensatory and, therefore, no compensation expense has been recorded. During the years ended December 31, 2024, 2023 and 2022, we issued 0.9 million shares, 1.1 million shares and 1.3 million shares, respectively, of Class A common stock under the Purchase Plan.
v3.25.0.1
Segment Information
 12 Months Ended
Dec. 31, 2024
Segment Reporting Information, Revenue for Reportable Segment [Abstract]  
Segment Information
Our chief executive officer is our chief operating decision maker. Our CODM regularly reviews the performance of our business by seven industry-based operating segments, which are aggregated into four reportable business segments:
•Health Sciences, which consists of a single operating segment of the same name;
•Financial Services, which consists of the banking and insurance operating segments;
•Products and Resources, which consists of the retail and consumer goods; manufacturing, logistics, energy, and utilities; and travel and hospitality operating segments; and
•Communications, Media and Technology, which consists of a single operating segment of the same name.
We have an industry-led go-to-market strategy, with client partners, account executives and client relationship managers aligned to the specific industries they serve.

Our CODM is regularly provided segment revenues and operating profit, including budget‑to‑actual variances in segment revenue, to formulate industry-focused strategic priorities, allocate financial resources, set targets and key performance indicators, and evaluate the results of such strategies. These strategic priorities, targets and key performance indicators are translated and applied to each client account, rolling up to respective industry-based operating segments. Our hiring and deployment plans are devised according to the strategic priorities and targets set for the client accounts.

Revenue from a client is directly identified with the operating segment with which the client is most closely aligned. Generally, operating expenses for each operating segment have similar characteristics and are subject to the same factors, pressures and challenges. However, the economic environment and its effects on industries served by the operating segments may affect revenues and operating expenses to differing degrees. Segment operating profit is the income from operations before unallocated costs.

Our CODM is not regularly provided with segment expenses. Corporate expenses, expenses related to our NextGen program, a portion of depreciation and amortization and the impact of the settlements of the cash flow hedges are not allocated to individual segments. Accordingly, such expenses are excluded from segment operating profit and are included below as “unallocated costs” and adjusted against our total income from operations.

We do not disclose assets by segment as a significant portion of the assets is used interchangeably among the segments and our CODM is not provided such information.
Information by reportable segment were as follows:
Year Ended December 31, 2024
(in millions)
HS
FS
P&R
CMT
Total
Revenues
$5,932 $5,753 $4,782 $3,269 $19,736 
Less: other segment items
4,599 4,512 3,802 2,667 15,580 
Segment operating profit1,333 1,241 980 602 4,156 
Less: unallocated costs1,264 
Income from operations$2,892 
Year Ended December 31, 2023
(in millions)
HS
FS
P&R
CMT
Total
Revenues
$5,674 $5,809 $4,628 $3,242 $19,353 
Less: other segment items
4,322 4,653 3,644 2,617 15,236 
Segment operating profit1,352 1,156 984 625 4,117 
Less: unallocated costs1,428 
Income from operations$2,689 
Year Ended December 31, 2022
(in millions)
HS
FS
P&R
CMT
Total
Revenues
$5,631 $6,072 $4,566 $3,159 $19,428 
Less: other segment items
4,441 4,749 3,495 2,390 15,075 
Segment operating profit1,190 1,323 1,071 769 4,353 
Less: unallocated costs1,385 
Income from operations$2,968 

Other segment items for each reportable segment primarily include employee compensation and benefits, subcontractor costs, costs of third-party products and services related to revenue and project-related travel.
Geographic Area Information
Long-lived assets by geographic area are as follows:
(in millions)202420232022
Long-lived Assets:(1)
North America(2)
$338 $335 $354 
Europe72 90 86 
Rest of World(3)
584 623 661 
Total$994 $1,048 $1,101 
(1)    Long-lived assets include property and equipment, net of accumulated depreciation and amortization.
(2)    Substantially all relates to the United States.
(3)    Substantially all relates to India.
v3.25.0.1
Subsequent Events (Notes)
 12 Months Ended
Dec. 31, 2024
Subsequent Event [Line Items]  
Subsequent Events [Text Block]
Dividend
On February 5, 2025, our Board of Directors approved the Company's declaration of a $0.31 per share dividend with a record date of February 18, 2025 and a payment date of February 26, 2025.
v3.25.0.1
Valuation And Qualifying Accounts
 12 Months Ended
Dec. 31, 2024
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Valuation And Qualifying Accounts
Valuation and Qualifying Accounts
For the Years Ended December 31, 2024, 2023 and 2022
(in millions)
 
(in millions)
Balance at
Beginning of
Period		Charged to
Costs and
Expenses		Charged to
Other
Accounts		Deductions
/Other		Balance at
End of
Period
Warranty accrual:
2024$40 $38 $— $40 $38 
2023$41 $40 $— $41 $40 
2022$39 $41 $— $39 $41 
Valuation allowance—deferred income tax assets:
2024$53 $1 $— $6 $48 
2023$41 $14 $— $2 $53 
2022$46 $3 $— $8 $41 
v3.25.0.1
Pay vs Performance Disclosure - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Pay vs Performance Disclosure      
Net income $ 2,240 $ 2,126 $ 2,290
v3.25.0.1
Insider Trading Arrangements
shares in Thousands
 3 Months Ended 12 Months Ended
Dec. 31, 2024
shares
Dec. 31, 2024
shares
Trading Arrangements, by Individual    
Material Terms of Trading Arrangement  
No director or Section 16 officer adopted or terminated any Rule 10b5-1 trading arrangements or non-Rule 10b5-1 trading arrangements (in each case, as defined in Item 408(a) of Regulation S-K) during the three months ended December 31, 2024, except as follows:
Name
Title
Action
Date of adoption/termination
Scheduled expiration date(1)
Aggregate number of securities to be purchased/sold
Michael Patsalos-Fox
Director
Adoption
December 13, 2024February 20, 2026
Sale of up to 25,000 shares of common stock
(1) The trading plan may also expire on such earlier date as all transactions under the trading plan are completed.
Rule 10b5-1 Arrangement Terminated false  
Non-Rule 10b5-1 Arrangement Terminated false  
Michael Patsalos-Fox [Member]    
Trading Arrangements, by Individual    
Name Michael Patsalos-Fox  
Title Director  
Rule 10b5-1 Arrangement Adopted true  
Adoption Date December 13, 2024  
Arrangement Duration 434 days  
Aggregate Available 25 25
v3.25.0.1
Insider Trading Policies and Procedures
 12 Months Ended
Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.0.1
Cybersecurity Risk Management and Strategy Disclosure
 12 Months Ended
Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
Cybersecurity risk management is an integral part of our overall enterprise risk management program. Our cybersecurity risk management program, which is managed by Cognizant’s Corporate Security team, is designed to identify, assess and manage risks from cybersecurity threats and provides a framework for handling cybersecurity threats and incidents. The program is also aligned with the risk assessment framework established by the enterprise risk management team.
Our cybersecurity risk management framework includes steps for assessing the severity of a cybersecurity threat (including an escalation process for potentially material cybersecurity threats and incidents to an internal committee comprised of members of senior management), identifying the source of a cybersecurity threat (including whether the cybersecurity threat is associated with a third-party service provider), implementing cybersecurity countermeasures and mitigation strategies. The internal committee is responsible for assessing the materiality of cybersecurity threats and incidents and informs designated members of executive leadership and of the Board of Directors of material cybersecurity threats and incidents.
Cognizant's cybersecurity risk management program is guided by industry-recognized security frameworks, including ISO/IEC 27001, TISAX and NIST. The program is periodically audited as part of external certification audits. We also engage third-party cybersecurity experts to assist with risk assessment and conduct penetration testing among other items. Key findings from the audits and third-party risk assessments are summarized and communicated to the Company’s senior leadership and the Audit Committee, and remediation actions are implemented to enhance our overall cybersecurity program.
We require our vendors to comply with privacy and cybersecurity requirements, and we perform risk assessments of vendors, including their ability to protect data from unauthorized access. We include data protection and security content as part of annual training required of employees.
In 2024, we did not identify any cybersecurity threats that have materially affected or are reasonably likely to materially affect our business strategy, results of operations, or financial condition. For further discussion of the cybersecurity risks and threats we face, please see Item 1A. “Risk Factors”.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block] Cybersecurity risk management is an integral part of our overall enterprise risk management program. Our cybersecurity risk management program, which is managed by Cognizant’s Corporate Security team, is designed to identify, assess and manage risks from cybersecurity threats and provides a framework for handling cybersecurity threats and incidents. The program is also aligned with the risk assessment framework established by the enterprise risk management team.
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]
As part of our overall enterprise risk management program, we prioritize the identification and management of cybersecurity risk at several levels. Our Board of Directors has overall oversight responsibility for our risk management, and delegates cybersecurity risk management oversight to the Audit Committee, which is responsible for ensuring that management has processes in place designed to identify and evaluate cybersecurity risks and implement processes and programs to manage cybersecurity risks and mitigate cybersecurity incidents.
Management is responsible for identifying, considering and assessing material cybersecurity risks on an ongoing basis, establishing processes to ensure that such potential cybersecurity risk exposures are monitored, putting in place appropriate mitigation measures and maintaining cybersecurity programs.
Our cyber risk assessment program is managed by our Corporate Security team, which is led by our CSO, who has over 25 years of experience in the cybersecurity and technology industry. The CSO reports to Cognizant's Executive Vice President, Chief Legal Officer, Chief Administrative Officer and Corporate Secretary. The CSO manages multiple teams within Corporate Security that are operationally responsible for the security of the Company, including Global Cyber Operations, Business Information Security, Global Business Resilience and Integrated Risk Management, each of which provides regular updates to the CSO regarding cyber threat intelligence, cyber incidents and cyber risk metrics as part of their security responsibilities. The CSO works closely with the CIO, who is responsible for Cognizant's information technology and digital transformation strategy. Together, the CSO and CIO have a mutual set of responsibilities to align, implement and govern security policies, standards and technology controls throughout the enterprise. On a periodic basis, the CSO and CIO provide updates to the Audit Committee on, among other things, key cybersecurity metrics, status of projects to strengthen the Company's information security systems and assessments of the Company's security program. The Audit Committee reports to the Board of Directors, which also receives periodic updates on such matters.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]
As part of our overall enterprise risk management program, we prioritize the identification and management of cybersecurity risk at several levels. Our Board of Directors has overall oversight responsibility for our risk management, and delegates cybersecurity risk management oversight to the Audit Committee, which is responsible for ensuring that management has processes in place designed to identify and evaluate cybersecurity risks and implement processes and programs to manage cybersecurity risks and mitigate cybersecurity incidents.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] On a periodic basis, the CSO and CIO provide updates to the Audit Committee on, among other things, key cybersecurity metrics, status of projects to strengthen the Company's information security systems and assessments of the Company's security program. The Audit Committee reports to the Board of Directors, which also receives periodic updates on such matters.
Cybersecurity Risk Role of Management [Text Block] Management is responsible for identifying, considering and assessing material cybersecurity risks on an ongoing basis, establishing processes to ensure that such potential cybersecurity risk exposures are monitored, putting in place appropriate mitigation measures and maintaining cybersecurity programs.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] The CSO manages multiple teams within Corporate Security that are operationally responsible for the security of the Company, including Global Cyber Operations, Business Information Security, Global Business Resilience and Integrated Risk Management, each of which provides regular updates to the CSO regarding cyber threat intelligence, cyber incidents and cyber risk metrics as part of their security responsibilities. The CSO works closely with the CIO, who is responsible for Cognizant's information technology and digital transformation strategy. Together, the CSO and CIO have a mutual set of responsibilities to align, implement and govern security policies, standards and technology controls throughout the enterprise.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] Our cyber risk assessment program is managed by our Corporate Security team, which is led by our CSO, who has over 25 years of experience in the cybersecurity and technology industry.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] On a periodic basis, the CSO and CIO provide updates to the Audit Committee on, among other things, key cybersecurity metrics, status of projects to strengthen the Company's information security systems and assessments of the Company's security program.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.0.1
Business Description and Summary of Significant Accounting Policies (Policies)
 12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
Basis of Presentation And Principles of Consolidation Basis of Presentation, Principles of Consolidation and Use of Estimates. The consolidated financial statements are presented in accordance with GAAP and reflect the consolidated financial position, results of operations, comprehensive income and cash flows of our consolidated subsidiaries for all periods presented. All intercompany balances and transactions have been eliminated in consolidation.
Use Of Estimates The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts in the consolidated financial statements and accompanying disclosures. We evaluate our estimates on a continuous basis. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. The actual amounts may vary from the estimates used in the preparation of the accompanying consolidated financial statements.
Cash And Cash Equivalents And Investments
Cash and Cash Equivalents and Investments. Cash and cash equivalents consist of all cash balances, including money market funds and time deposits that have a maturity, at the date of purchase, of 90 days or less.
We determine the appropriate classification of our investments in marketable securities at the date of purchase and reevaluate such designation at each balance sheet date. We classify and account for our marketable debt securities as either available-for-sale or held-to-maturity. We determine the cost of the securities sold based on the specific identification method. Our held-to-maturity investment securities are financial instruments that we have the intent and ability to hold to maturity and we classify these securities with maturities less than one year as short-term investments. Any held-to-maturity investment securities with maturities beyond one year from the balance sheet date are classified as long-term investments. Held-to-maturity securities are reported at amortized cost. Interest and amortization of premiums and discounts for debt securities are included in interest income.
On initial recognition and on an ongoing basis, we evaluate our held-to-maturity investment securities for expected credit losses collectively when they share similar risk characteristics or individually, when the risk characteristics are different. The allowance for expected credit losses is determined using our historical loss experience. We monitor the credit ratings of the securities in our portfolio to evaluate the need for any changes to the allowance. An increase or a decrease in the allowance for expected credit losses is recorded through income as a credit loss expense or a reversal thereof. The allowance for expected credit losses is presented as a deduction from the amortized cost. A held-to-maturity investment security is written off when deemed uncollectible.
Short-Term Financial Assets And Liabilities
Financial Assets and Liabilities. Cash and certain cash equivalents, time deposits, trade receivables, accounts payable and other accrued liabilities are short-term in nature and, accordingly, their carrying values approximate fair value.
Property And Equipment
Property and Equipment. Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized on a straight-line basis over the shorter of the term of the lease or the estimated useful life of the asset. Deposits paid towards acquisition of long-lived assets and the cost of assets not put in use by the balance sheet date are disclosed under the caption "Capital work-in-progress" in Note 6.
Lessee, Leases
Leases. Our lease asset classes primarily consist of operating leases for office space, data centers and IT equipment. At inception of a contract, we determine whether a contract contains a lease, and if a lease is identified, whether it is an operating or finance lease. In determining whether a contract contains a lease we consider whether (1) we have the right to obtain substantially all of the economic benefits from the use of the asset throughout the term of the contract, (2) we have the right to direct how and for what purpose the asset is used throughout the term of the contract and (3) we have the right to operate the asset throughout the term of the contract without the lessor having the right to change the terms of the contract. Some of our lease agreements contain both lease and non-lease components that we account for as a single lease component for all of our lease asset classes.
Our ROU lease assets represent our right to use an underlying asset for the lease term and may include any advance lease payments made and any initial direct costs and exclude lease incentives. Our lease liabilities represent our obligation to make lease payments arising from the terms of the lease. ROU lease assets and lease liabilities are recognized at the commencement of the lease and are calculated using the present value of lease payments over the lease term. Typically, our lease agreements do not provide sufficient detail to determine the rate implicit in the lease. Therefore, we use our estimated country-specific incremental borrowing rate based on information available at the commencement date of the lease to calculate the present value of the lease payments. In estimating our country-specific incremental borrowing rates, we consider market rates of comparable collateralized borrowings for similar terms. Our lease terms may include the option to extend or terminate the lease before the end of the contractual lease term. Our ROU lease assets and lease liabilities include these options when it is reasonably certain that they will be exercised.
A portion of our real estate lease costs is subject to annual changes in the CPI. Changes in CPI subsequent to the lease commencement are treated as variable lease payments and are recognized in the period in which the obligation for those payments is incurred. Other variable lease costs primarily relate to adjustments for common area maintenance, utilities, property tax and lease concessions. These variable costs are recognized in the period in which the obligation is incurred.

We elect not to recognize ROU assets and lease liabilities for short-term leases with a term equal to or less than 12 months. We recognize the lease payments in our income statement on a straight-line basis over the lease term and variable lease payments in the period in which the obligation for those payments is incurred.

Both ROU assets and finance lease assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the related asset group may not be recoverable.
Internal Use Software
Internal Use Software. We capitalize certain costs that are incurred to purchase, develop and implement internal-use software during the application development phase, which primarily include coding, testing and certain data conversion activities. These capitalized costs are reported in "Property and equipment, net" in our consolidated statements of financial position. Capitalized costs are amortized on a straight-line basis over the useful life of the software. Costs incurred in performing planning and post-implementation activities are expensed as incurred.
Cloud Computing Arrangements Cloud Computing Arrangements. We defer certain implementation costs that are incurred when implementing cloud computing service or software-as-a-service arrangements, which primarily include efforts associated with configuration and development activities. These capitalized costs are reported in "Other current assets" and "Other noncurrent assets" in our consolidated statements of financial position. Once the service is ready for use, deferred costs are expensed over the term of the arrangement and recognized in income from operations.
Software to be Sold Leased or Marketed
Software to be Sold, Leased or Marketed. We capitalize costs incurred after technological feasibility is reached but before software is available for general release to clients, which primarily include coding and testing activities. Once the product is ready for general release, capitalized costs are amortized over the useful life of the software.
Business Combinations
Business Combinations. We account for business combinations using the acquisition method, which requires the identification of the acquirer, the determination of the acquisition date and the allocation of the purchase price paid by the acquirer to the identifiable tangible and intangible assets acquired, the liabilities assumed, including any contingent consideration and any noncontrolling interest in the acquiree at their acquisition date fair values. Goodwill represents the excess of the purchase price over the fair value of net assets acquired, including the amount assigned to identifiable intangible assets. Identifiable intangible assets with finite lives are amortized over their expected useful lives. Acquisition-related costs are expensed in the periods in which the costs are incurred. The results of operations of acquired businesses are included in our consolidated financial statements from the acquisition date.
Equity Method Investments
Equity Method Investments. Equity investments that give us the ability to exercise significant influence, but not control, over an investee are accounted for using the equity method of accounting and recorded in the caption "Long-term investments" on our consolidated statements of financial position. Equity method investments are initially recorded at cost. We periodically
review the carrying value of our equity method investments to determine if there has been an other-than-temporary decline in the carrying value. The investment balance is increased to reflect contributions and our share of earnings and decreased to reflect our share of losses, distributions and other-than-temporary impairments. Our proportionate share of the net income or loss of the investee is recorded in the caption "Income (loss) from equity method investments" on our consolidated statements of operations.
Long-Lived Assets And Finite-Lived Intangibles
Long-lived Assets and Finite-lived Intangible Assets. We review long-lived assets and certain finite-lived intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. The carrying amount may not be recoverable when the sum of undiscounted expected future cash flows is less than the carrying amount of such asset groups. The impairment loss is determined as the amount by which the carrying amount of the asset group exceeds its fair value. Intangible assets consist primarily of customer relationships and developed technology, which are being amortized on a straight-line basis over their estimated useful lives.
Goodwill And Indefinite-Lived intangibles
Goodwill and Indefinite-lived Intangible Assets. At each acquisition date, we allocate goodwill and intangible assets to our reporting units based on how we expect each reporting unit to benefit from the respective business combination. Our seven industry-based operating segments are our reporting units. We evaluate goodwill and indefinite-lived intangible assets for impairment at least annually, or as circumstances warrant. Goodwill is evaluated at the reporting unit level by comparing the fair value of the reporting unit with its carrying amount including goodwill. An impairment of goodwill exists if the carrying amount of the reporting unit exceeds its fair value. The impairment loss is the amount by which the carrying amount exceeds the reporting unit’s fair value, limited to the total amount of goodwill allocated to that reporting unit. For indefinite-lived intangible assets, if our qualitative assessment indicates that it is more-likely-than-not that an indefinite-lived intangible asset is impaired, we test the assets for impairment by comparing the fair value of such assets to their carrying value. If an impairment is indicated, a write down to the fair value of indefinite-lived intangible asset is recorded.
Stock Repurchase Program Stock Repurchase Program. Under the Board of Directors authorized stock repurchase program, the Company is authorized to repurchase its Class A common stock through open market purchases, including under a 10b5-1 Plan, in accordance with applicable federal securities laws. We account for the repurchased shares as constructively retired. Shares are returned to the status of authorized and unissued shares at the time of repurchase. To reflect share repurchases in the consolidated statements of financial position, we (1) reduce common stock for the par value of the shares, (2) reduce additional paid-in capital for the amount in excess of par during the period in which the shares are repurchased and (3) record any residual amount in excess of available additional paid-in capital as a reduction to retained earnings.
Revenue Recognition
Revenue Recognition. We recognize revenues as we transfer control of deliverables (products, solutions and services) to our clients in an amount reflecting the consideration to which we expect to be entitled. To recognize revenues, we apply the following five step approach: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenues when a performance obligation is satisfied. We account for a contract when it has approval and commitment from all parties, the rights of the parties are identified, payment terms are identified, the contract has commercial substance and collectibility of consideration is probable. We apply judgment in determining the customer’s ability and intention to pay based on a variety of factors including the customer’s historical payment experience.
For performance obligations where control is transferred over time, revenues are recognized based on the extent of progress towards completion of the performance obligation. The selection of the method to measure progress towards completion requires judgment and is based primarily on the nature of the deliverables to be provided.
Revenues related to fixed-price contracts for application development and systems integration services, consulting or other technology services are recognized as the service is performed using the cost-to-cost method, under which the total value of revenues is recognized on the basis of the percentage that each contract’s total labor cost to date bears to the total expected labor costs. Revenues related to fixed-price application maintenance, quality engineering and assurance as well as business process services are recognized based on our right to invoice for services performed for contracts in which the invoicing is representative of the value being delivered. If our invoicing is not consistent with the value delivered, revenues are recognized as the service is performed based on the cost-to-cost method described above. The cost-to-cost method requires estimation of future costs, which is updated as the project progresses to reflect the latest available information. Such estimates and changes in estimates involve the use of judgment. The cumulative impact of any revision in estimates is reflected in the financial reporting period in which the change in estimate becomes known and any anticipated losses on contracts are recognized immediately, where appropriate.

Revenues related to fixed-price hosting and infrastructure and security services are recognized based on our right to invoice for services performed for contracts in which the invoicing is representative of the value being delivered. If our invoicing is not consistent with the value delivered, revenues are recognized on a straight-line basis unless revenues are earned
and obligations are fulfilled in a different pattern. The revenue recognition method applied to the types of contracts described above provides the most faithful depiction of performance towards satisfaction of our performance obligations; for example, the cost-to-cost method is used when the value of services provided to the customer is best represented by the costs expended to deliver those services.

Revenues related to our time-and-materials, transaction-based or volume-based contracts are recognized over the period the services are provided either using an output method such as labor hours, or a method that is otherwise consistent with the way in which value is delivered to the customer.

Revenues related to our non-hosted software license arrangements that do not require significant modification or customization of the underlying software are recognized when the software is delivered as control is transferred at a point in time. For software license arrangements that require significant functionality enhancements or modification of the software, revenues for the software license and related services are recognized as the services are performed in accordance with the methods applicable to application development and systems integration services described above. In software hosting arrangements, the rights provided to the customer, such as ownership of a license, contract termination provisions and the feasibility of the client to operate the software, are considered in determining whether the arrangement includes a license or a service. Sales and usage-based fees promised in exchange for licenses of intellectual property are not recognized as revenue until the uncertainty related to the variable amounts is resolved. Revenues related to software maintenance and support are recognized on a straight-line basis over the contract period.

Incentive revenues, volume discounts, or any other form of variable consideration is estimated using either the sum of probability weighted amounts in a range of possible consideration amounts (expected value) or the single most likely amount in a range of possible consideration amounts (most likely amount), depending on which method better predicts the amount of consideration to which we may be entitled. We include in the transaction price variable consideration only to the extent it is probable that a significant reversal of revenues recognized will not occur when the uncertainty associated with the variable consideration is resolved. Our estimates of variable consideration and determination of whether and when to include estimated amounts in the transaction price may involve judgment and are based largely on an assessment of our anticipated performance and all information that is reasonably available to us.

Revenues also include the reimbursement of out-of-pocket expenses. Our warranties generally provide a customer with assurance that the related deliverable will function as the parties intended because it complies with agreed-upon specifications and are therefore not considered an additional performance obligation in the contract.

We enter into arrangements that consist of multiple performance obligations. Such arrangements may include any combination of our deliverables. To the extent a contract includes multiple promised deliverables, we apply judgment to determine whether promised deliverables are capable of being distinct and are distinct in the context of the contract. If these criteria are not met, the promised deliverables are accounted for as a combined performance obligation. For arrangements with multiple distinct performance obligations, we allocate consideration among the performance obligations based on their relative standalone selling price. Standalone selling price is the price at which we would sell a promised good or service separately to the customer. When not directly observable, we typically estimate standalone selling price by using the expected cost plus margin or, in limited circumstances, the residual value approach. We typically establish a standalone selling price range for our deliverables, which is reassessed on a periodic basis or when facts and circumstances change.

We assess the timing of the transfer of goods or services to the customer as compared to the timing of payments to determine whether a significant financing component exists. As a practical expedient, we do not assess the existence of a significant financing component when the difference between payment and transfer of deliverables is a year or less. If the difference in timing arises for reasons other than the provision of finance to either the customer or us, no financing component is deemed to exist. The primary purpose of our invoicing terms is to provide customers with simplified and predictable ways of purchasing our services, not to receive or provide financing from or to customers. We do not consider set up or transition fees paid upfront by our customers to represent a financing component, as such fees are required to encourage customer commitment to the project and protect us from early termination of the contract.

Our contracts may be modified to add, remove or change existing performance obligations. The accounting for modifications to our contracts involves assessing whether the services added to an existing contract are distinct and whether the pricing is at the standalone selling price. Services added that are not distinct are accounted for on a cumulative catch up basis, while those that are distinct are accounted for prospectively, either as a separate contract if the additional services are priced at the standalone selling price, or as a termination of the existing contract and creation of a new contract if not priced at the standalone selling price. Services added to our application development and systems integration service contracts are typically
not distinct, while services added to our other contracts, including application maintenance, quality engineering and assurance as well as business process services contracts, are typically distinct.
We enter into arrangements with third party suppliers to resell products or services. In such cases, we evaluate whether we are the principal (i.e., report revenues on a gross basis) or agent (i.e., report revenues on a net basis). In doing so, we evaluate whether we control the good or service before it is transferred to the customer. If we control the good or service before it is transferred to the customer, we are the principal; if not, we are the agent. Determining whether we control the good or service before it is transferred to the customer requires significant judgment.
Trade Accounts Receivable, Contract Assets and Contract Liabilities. We classify our right to consideration in exchange for deliverables as either a receivable or a contract asset. A receivable is a right to consideration that is unconditional (i.e., only the passage of time is required before payment is due). For example, we recognize a receivable for revenues related to our time and materials and transaction or volume-based contracts when earned regardless of whether amounts have been billed. We present such receivables in "Trade accounts receivable, net" in our consolidated statements of financial position at their net estimated realizable value. A contract asset is a right to consideration that is conditional upon factors other than the passage of time. Contract assets are presented in "Other current assets" or "Other noncurrent assets" in our consolidated statements of financial position, based on the expected timing of billing, and primarily relate to unbilled amounts on fixed-price contracts utilizing the cost-to-cost method of revenue recognition. Our contract liabilities, or deferred revenue, consist of advance payments from clients and billings in excess of revenues recognized. We classify deferred revenue as current or noncurrent based on the timing of when we expect to recognize the revenues.
Our contract assets and contract liabilities are reported on a net basis by contract at the end of each reporting period. The difference between the opening and closing balances of our contract assets and contract liabilities primarily results from the timing difference between our performance obligations and the client’s payment. We receive payments from clients based on the terms established in our contracts, which vary from contract to contract.
Allowance for Credit Losses. We calculate expected credit losses for our trade accounts receivable and contract assets. Expected credit losses include losses expected based on known credit issues with specific customers as well as a general expected credit loss allowance based on relevant information, including historical loss rates, current conditions, and reasonable economic forecasts that affect collectibility. We update our allowance for credit losses on a quarterly basis with changes in the allowance recognized in income from operations.
Costs to Fulfill. Recurring operating costs for contracts with customers are recognized as incurred. Certain eligible, nonrecurring costs (i.e., set-up or transition costs) are capitalized when such costs (1) relate directly to the contract, (2) generate or enhance resources of the Company that will be used in satisfying the performance obligation in the future, and (3) are expected to be recovered. These costs are expensed ratably over the estimated life of the customer relationship, including expected contract renewals. In determining the estimated life of the customer relationship, we evaluate the average contract term on a portfolio basis by nature of the services to be provided, and apply judgment in evaluating the rate of technological and industry change. Capitalized amounts are monitored regularly for impairment. Impairment losses are recorded when projected remaining consideration that has not already been recognized as revenue less costs related to the services being provided are not sufficient to recover the carrying amount of the capitalized costs to fulfill. Costs to fulfill are recorded in "Other noncurrent assets" in our consolidated statements of financial position and the amortization expense of costs to fulfill is included in "Cost of revenues" in our consolidated statements of operations.
Accounts Receivable
Trade Accounts Receivable, Contract Assets and Contract Liabilities. We classify our right to consideration in exchange for deliverables as either a receivable or a contract asset. A receivable is a right to consideration that is unconditional (i.e., only the passage of time is required before payment is due). For example, we recognize a receivable for revenues related to our time and materials and transaction or volume-based contracts when earned regardless of whether amounts have been billed. We present such receivables in "Trade accounts receivable, net" in our consolidated statements of financial position at their net estimated realizable value. A contract asset is a right to consideration that is conditional upon factors other than the passage of time. Contract assets are presented in "Other current assets" or "Other noncurrent assets" in our consolidated statements of financial position, based on the expected timing of billing, and primarily relate to unbilled amounts on fixed-price contracts utilizing the cost-to-cost method of revenue recognition. Our contract liabilities, or deferred revenue, consist of advance payments from clients and billings in excess of revenues recognized. We classify deferred revenue as current or noncurrent based on the timing of when we expect to recognize the revenues.
Our contract assets and contract liabilities are reported on a net basis by contract at the end of each reporting period. The difference between the opening and closing balances of our contract assets and contract liabilities primarily results from the timing difference between our performance obligations and the client’s payment. We receive payments from clients based on the terms established in our contracts, which vary from contract to contract.
Allowance for Credit Losses. We calculate expected credit losses for our trade accounts receivable and contract assets. Expected credit losses include losses expected based on known credit issues with specific customers as well as a general expected credit loss allowance based on relevant information, including historical loss rates, current conditions, and reasonable economic forecasts that affect collectibility. We update our allowance for credit losses on a quarterly basis with changes in the allowance recognized in income from operations.
Stock-Based Compensation
Stock-Based Compensation. Stock-based compensation expense for awards of equity instruments to employees and non-employee directors is determined based on the grant date fair value of those awards. We recognize these compensation costs net of an estimated forfeiture rate over the requisite service period of the award. Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates. Stock-based compensation expense relating to RSUs and PSUs is recognized as shares vest over the requisite service period. If the minimum performance targets are not met, no compensation cost is recognized and any recognized compensation cost is reversed, except for awards subject to a market condition. The fair value of RSUs and PSUs is determined based on the number of stock units granted and the quoted price of our stock at the date of grant. The fair value of PSUs granted subject to a market condition is determined using a Monte Carlo valuation model.
Foreign Currency
Foreign Currency. The assets and liabilities of our foreign subsidiaries whose functional currency is not the U.S. dollar are translated into U.S. dollars at current exchange rates while revenues and expenses are translated at average monthly exchange rates. The resulting translation adjustments are recorded in the caption "Accumulated other comprehensive income (loss)" on the consolidated statements of financial position.
Foreign currency transactions and balances are those that are denominated in a currency other than the entity’s functional currency. An entity's functional currency is the currency of the primary economic environment in which it operates. The U.S.
dollar is the functional currency for some of our foreign subsidiaries. For these subsidiaries, transactions and balances denominated in the local currency are foreign currency transactions. Foreign currency transactions and balances related to non-monetary assets and liabilities are remeasured to the functional currency of the entity at historical exchange rates while monetary assets and liabilities are remeasured to the functional currency of the entity at current exchange rates. Foreign currency exchange gains or losses from remeasurement are included in the caption "Foreign currency exchange gain (losses), net" on our consolidated statements of operations together with gains or losses on our undesignated foreign currency hedges.
Derivative Financial Instruments
Derivative Financial Instruments. Derivative financial instruments are recorded on our consolidated statements of financial position as either an asset or liability measured at its fair value as of the reporting date. Our derivative financial instruments consist primarily of foreign exchange forward and option contracts. For derivative financial instruments to qualify for hedge accounting, the following criteria must be met: (1) the hedging instrument must be designated as a hedge; (2) the hedged exposure must be specifically identifiable and must expose us to risk; and (3) it must be expected that a change in fair value of the hedging instrument and an opposite change in the fair value of the hedged exposure will have a high degree of correlation. Changes in our derivatives’ fair values are recognized in net income unless specific hedge accounting and documentation criteria are met (i.e., the instruments are designated and accounted for as hedges). We record the effective portion of the unrealized gains and losses on our derivative financial instruments that are designated as cash flow hedges in the caption "Accumulated other comprehensive income (loss)" in the consolidated statements of financial position. Any ineffectiveness or excluded portion of a designated cash flow hedge is recognized in net income. Upon occurrence of the hedged transaction, the gains and losses on the derivative are recognized in net income.
Income Taxes
Income Taxes. We provide for income taxes utilizing the asset and liability method of accounting. Under this method, deferred income taxes are recorded to reflect the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts at each balance sheet date, based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. If it is determined that it is more likely than not that future tax benefits associated with a deferred income tax asset will not be realized, a valuation allowance is provided. The effect of a change in tax rates on deferred income tax assets and liabilities is recognized in the provision for income taxes in the period that includes the enactment date.
Our provision for income taxes also includes the impact of reserves established for uncertain income tax positions, as well as the related interest, which may require us to apply judgment to complex issues and may require an extended period of time to resolve. We apply a “more likely than not” threshold when assessing the need for a reserve for an uncertain tax position, which involves significant judgment. Although we believe we have adequately reserved for our uncertain tax positions, no assurance can be given that the final outcome of these matters will not differ from our recorded amounts. We adjust these reserves in light of changing facts and circumstances, such as the closing of a tax audit or the expiration of the applicable statute of limitations. Additionally, we have tax positions that we believe are more likely than not to be realized and for which we have therefore not established a reserve. To the extent that the final outcome of these matters differs from the amounts recorded, such differences may materially impact, positively or negatively, the provision for income taxes in the period in which such determination is made.
Earnings Per Share, Or EPS
Earnings Per Share. Basic EPS is computed by dividing earnings available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted EPS, computed using the treasury stock method, includes all potential dilutive common stock in the weighted average shares outstanding. We excluded less than 1 million of anti-dilutive shares in each of 2024, 2023 and 2022 from our diluted EPS calculation. We include PSUs in the dilutive common shares when they become contingently issuable per the authoritative guidance and exclude them when they are not contingently issuable.
Recently Adopted/ New Accounting Pronouncements
Recently Adopted Accounting Pronouncements
Date Issued and Topic
Date Adopted and Method
DescriptionImpact
November 2023

Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures

Annual period starting in 2024 and interim periods starting in 2025


Retrospective basis

The standard requires enhanced segment disclosures but does not change the definition of a segment or the guidance for determining a reportable segment. The amendments require disclosure of significant segment expenses regularly provided to the CODM included within segment operating profit or loss and a description of how the CODM utilizes segment operating profit or loss to assess segment performance and allocating resources. The new standard also allows companies to disclose multiple measures of segment profit or loss if those measures are used to allocate resources.
The adoption did not have significant impact on our disclosures. See Note 18 for disclosures that reflect the adoption of this standard.
New Accounting Pronouncements
Date Issued and Topic
Effective Date
DescriptionImpact
December 2023


Income Taxes (Topic 740): Improvements to Income Tax Disclosures
Annual period starting in 2025

Prospective basis
The standard requires enhanced income tax disclosures primarily related to the income tax rate reconciliation and income taxes paid information.
We are currently evaluating the impact of the new standard on our disclosures.
November 2024

Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)
Annual period starting in 2027 and interim periods starting in 2028

Prospective basis
The standard is intended to improve financial reporting by requiring that public business entities disclose additional information about specific expense categories in the notes to financial statements at interim and annual reporting periods.
We are currently evaluating the impact of the new standard on our disclosures.
Costs Associated with Exit or Disposal Activity or Restructuring
Restructuring Charges. Restructuring charges principally consist of severance and related separation costs, facility exit costs, third party and other costs necessary to the restructuring program. The Company accrues for severance and other related separation costs when it is probable that termination benefits will be paid and the amount is reasonably estimable. Recognition
of employee severance and other separation costs is also dependent on requirements established by severance policy, statutory laws, or historical experience. Facility exit costs generally reflect the accelerated lease expense for right-of-use assets, expected lease termination costs, and asset impairments in connection with closure of certain sites, net of gains on exit-related disposals. Third party and other costs include certain non-facility related asset impairments and professional services fees directly related to the restructuring program.
Restructuring costs are recorded in “Restructuring charges” in the consolidated statements of operations. The restructuring liability related to accrued employee separation costs is included in "Accrued expenses and other current liabilities" in the consolidated statements of financial position.
Pension and Other Postretirement Plans, Nonpension Benefits, Policy
Defined Benefit Pension Plans. The funded status of the defined benefit pension plans, which is measured as the difference between the projected benefit obligation and the fair value of plan assets, is recognized on the consolidated statement of financial position. The projected benefit obligation is measured annually using actuarial valuation. Net periodic pension cost includes service cost, interest cost, expected return on plan assets, and amortization of gains and losses and prior service costs. Gains and losses and prior service costs are initially recognized as a component of other comprehensive income and subsequently amortized and recognized as a component of net periodic pension cost applying the requirements of applicable accounting guidance. Assumptions used in measuring the benefit obligation and net periodic pension cost, such as discount rates and expected return on plan assets, are reviewed annually and updated as needed.
Postemployment Benefit Plans, Policy
Nonretirement Post-employment Benefit Plans. The obligation is measured as the undiscounted amount of expected future payments of benefits earned for service to-date adjusted for expected forfeitures.
v3.25.0.1
Revenues (Tables)
 12 Months Ended
Dec. 31, 2024
Revenues [Abstract]  
Disaggregation of Revenue
Disaggregation of Revenues

The tables below present disaggregated revenues from contracts with clients by client location, service line and contract type for each of our reportable business segments. We believe this disaggregation best depicts how the nature, amount, timing and uncertainty of revenues and cash flows are affected by industry, market and other economic factors. Our consulting and technology services include consulting, application development, systems integration, quality engineering and assurance services as well as software solutions and related services while our outsourcing services include application maintenance, infrastructure and security as well as business process services. Revenues are attributed to geographic regions based upon client location, which is the client's billing address. Substantially all revenues in the North America region relate to clients in the United States.
Year Ended December 31, 2024
(in millions)HSFSP&RCMTTotal
Revenues
Geography:
North America$5,072 $4,075 $3,272 $2,279 $14,698 
United Kingdom186 572 558 511 1,827 
Continental Europe559 613 605 155 1,932 
Europe - Total745 1,185 1,163 666 3,759 
Rest of World 115 493 347 324 1,279 
Total$5,932 $5,753 $4,782 $3,269 $19,736 
Service line:
Consulting and technology services $3,456 $4,022 $3,193 $1,821 $12,492 
Outsourcing services2,476 1,731 1,589 1,448 7,244 
Total$5,932 $5,753 $4,782 $3,269 $19,736 
Type of contract:
Time and materials$1,968 $3,188 $1,995 $1,775 $8,926 
Fixed-price2,878 2,384 2,442 1,324 9,028 
Transaction or volume-based1,086 181 345 170 1,782 
Total$5,932 $5,753 $4,782 $3,269 $19,736 
Year Ended December 31, 2023
(in millions)HSFSP&RCMTTotal
Revenues
Geography:
North America$4,865 $4,091 $3,102 $2,205 $14,263 
United Kingdom167 613 534 571 1,885 
Continental Europe533 605 612 159 1,909 
Europe - Total700 1,218 1,146 730 3,794 
Rest of World 109 500 380 307 1,296 
Total$5,674 $5,809 $4,628 $3,242 $19,353 
Service line:
Consulting and technology services $3,238 $3,965 $3,010 $1,751 $11,964 
Outsourcing services2,436 1,844 1,618 1,491 7,389 
Total$5,674 $5,809 $4,628 $3,242 $19,353 
Type of contract:
Time and materials$2,004 $3,215 $1,837 $1,832 $8,888 
Fixed-price2,600 2,369 2,435 1,260 8,664 
Transaction or volume-based1,070 225 356 150 1,801 
Total$5,674 $5,809 $4,628 $3,242 $19,353 
Year Ended December 31, 2022
(in millions)HSFSP&RCMTTotal
Revenues
Geography:
North America$4,853 $4,312 $3,078 $2,192 $14,435 
United Kingdom171 599 521 519 1,810 
Continental Europe483 590 585 137 1,795 
Europe - Total654 1,189 1,106 656 3,605 
Rest of World 124 571 382 311 1,388 
Total$5,631 $6,072 $4,566 $3,159 $19,428 
Service line:
Consulting and technology services $3,226 $4,207 $3,017 $1,775 $12,225 
Outsourcing services2,405 1,865 1,549 1,384 7,203 
Total$5,631 $6,072 $4,566 $3,159 $19,428 
Type of contract:
Time and materials$2,010 $3,516 $1,856 $1,797 $9,179 
Fixed-price2,471 2,265 2,357 1,206 8,299 
Transaction or volume-based1,150 291 353 156 1,950 
Total$5,631 $6,072 $4,566 $3,159 $19,428 
Capitalized Contract Cost
Costs to Fulfill
The following table shows significant movements in the capitalized costs to fulfill:
(in millions)20242023
Beginning balance$245 $265 
Costs capitalized53 67 
Amortization expense(89)(87)
Ending balance$209 $245 
Costs to obtain contracts were immaterial for the periods disclosed.
Contract with Customer, Asset and Liability
The table below shows significant movements in contract assets (current and noncurrent):
(in millions)20242023
Beginning balance$316 $326 
Revenues recognized during the period but not billed358 308 
Amounts reclassified to trade accounts receivable(288)(327)
Amounts acquired in business combinations— 9 
Ending balance$386 $316 
The table below shows significant movements in the deferred revenue balances (current and noncurrent):
(in millions)20242023
Beginning balance$427 $417 
Amounts billed but not recognized as revenues421 406 
Revenues recognized related to the beginning balance of deferred revenue(380)(409)
Amounts acquired in business combinations12 13 
Ending balance$480 $427 
Reinsurance Recoverable, Allowance for Credit Loss
The following table presents the activity in the allowance for credit losses for the trade accounts receivable:
(in millions)202420232022
Beginning balance$32 $43 $50 
Credit loss expense (1)
12 12 9 
Write-offs charged against the allowance(18)(23)(16)
Ending balance$26 $32 $43 
(1)Reported in "Selling, general and administrative expenses" in our consolidated statements of operations.
v3.25.0.1
Business Combinations (Tables)
 12 Months Ended
Dec. 31, 2024
Business Combinations [Abstract]  
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]
The allocations of purchase price to the fair value of the aggregate assets acquired and liabilities assumed were as follows:
(in millions)
Thirdera
Belcan
TotalWeighted Average Useful Life
Cash$8 $55 $63 
Trade accounts receivable21 173 194 
Other current assets11 22 33 
Property and equipment and other noncurrent assets
2 22 24 
Operating lease assets
— 55 55 
Non-deductible goodwill180 614 794 
Tax-deductible goodwill164 — 164 
Customer relationship assets73 539 612 
11.0 years
Other definite-lived intangible assets
1 — 1 
1.0 years
Indefinite-lived intangible assets
— 45 45 
Operating lease liabilities, current
— (8)(8)
Other current liabilities
(29)(72)(101)
Deferred income tax liabilities, net
(3)(34)(37)
Operating lease liabilities, noncurrent
— (48)(48)
Purchase price$428 $1,363 $1,791 
The allocations of purchase price to the fair value of the aggregate assets acquired and liabilities assumed were as follows:
(in millions)OneSource VirtualMobicaTotalWeighted Average Useful Life
Cash$— $20 $20 
Trade accounts receivable— 10 10 
Other current assets4 8 12 
Property and equipment and other assets1 6 7 
Non-deductible goodwill18 202 220 
Tax-deductible goodwill88 — 88 
Customer relationship assets11 120 131 10.9 years
Current liabilities(18)(9)(27)
Noncurrent liabilities(1)(32)(33)
Purchase price$103 $325 $428 
The allocations of purchase price to the fair value of the assets acquired and liabilities assumed were as follows:
(dollars in millions)AustinCSIUtegrationTotalWeighted Average Useful Life
Cash$— $5 $5 
Trade accounts receivable9 19 28 
Property and equipment and other assets4 6 10 
Non-deductible goodwill— 23 23 
Tax-deductible goodwill83 98 181 
Customer relationship assets69 82 151 12.7 years
Other intangible assets— 2 2 6.7 years
Current liabilities(3)(18)(21)
Noncurrent liabilities(1)(3)(4)
Purchase price$161 $214 $375 
v3.25.0.1
Restructuring and Related Activities (Tables)
 12 Months Ended
Dec. 31, 2024
Restructuring and Related Activities [Abstract]  
Restructuring Charges
(in millions)20242023
Employee separation costs$85 $115 
Facility exit costs (1)
36 108 
Third party and other costs (2)
13 6 
Total restructuring charges$134 $229 
(1)For the year ended December 31, 2024, facility exit costs include lease restructuring of $23 million and accelerated depreciation charges of $13 million. For the year ended December 31, 2023, facility exit costs include lease restructuring of $71 million, accelerated depreciation charges of $36 million and impairment of long-lived assets of $1 million.
(2)Third party and other costs include certain non-facility related asset impairments and professional services fees directly related to the NextGen program.
Schedule of Restructuring Reserve by Type of Cost
Changes in our accrued employee separation costs included in "Accrued expenses and other current liabilities" in our consolidated statements of financial position are presented in the table below for the years ended December 31:
(in millions)20242023
Beginning balance$42 $— 
Employee separation costs accrued85 115 
Payments made(92)(73)
Ending balance$35 $42 
v3.25.0.1
Investments (Tables)
 12 Months Ended
Dec. 31, 2024
Investments [Abstract]  
Marketable Securities [Table Text Block]
Our investments were as follows as of December 31:
(in millions)20242023
Short-term investments:
Equity investment security$11 $11 
Held-to-maturity investment securities— 3 
Time deposits1 

— 
Total short-term investments$12 $14 
Long-term investments:
Other investments$90 $80 
Restricted time deposits(1)
— 355 
Total long-term investments$90 $435 
(1)As of December 31, 2023 the balance of restricted time deposits contained $96 million of restricted cash equivalents. See Note 11.
v3.25.0.1
Property and Equipment, net (Tables)
 12 Months Ended
Dec. 31, 2024
Property, Plant and Equipment, Net [Abstract]  
Schedule of property and equipment
Property and equipment were as follows as of December 31:
Estimated Useful Life20242023
(in years)(in millions)
Buildings30$736 $769 
Computer equipment
3 – 5
811 794 
Computer software
3 – 8
1,024 1,007 
Furniture and equipment
5 – 9
716 733 
Land6 7 
Capital work-in-progress115 88 
Leasehold improvementsShorter of the lease term or
the life of the asset		373 422 
Sub-total3,781 3,820 
Accumulated depreciation and amortization
(2,787)(2,772)
Property and equipment, net$994 $1,048 
v3.25.0.1
Leases (Tables)
 12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
Schedule of Lease's Statement of Financial Position
The following table provides information on the components of our operating and finance leases included in our consolidated statement of financial position as of December 31:
LeasesLocation on Statement of Financial Position20242023
Assets(in millions)
ROU operating lease assetsOperating lease assets, net$552 $611 
ROU finance lease assetsProperty and equipment, net14 12 
Total $566 $623 
Liabilities
Current
Operating leaseOperating lease liabilities$152 $153 
Finance leaseAccrued expenses and other current liabilities8 8 
Noncurrent
Operating leaseOperating lease liabilities, noncurrent420 523 
Finance leaseOther noncurrent liabilities15 16 
Total$595 $700 
Schedule of Cash Flow and Other Information
The following table provides information on the weighted average remaining lease term and weighted average discount rate for our operating leases as of December 31:
Operating Lease Term and Discount Rate20242023
Weighted average remaining lease term
5.3 years
5.6 years
Weighted average discount rate5.5 %5.4 %
The following table provides supplemental cash flow and non-cash information related to our operating leases for the years ended December 31:
(in millions)202420232022
Cash paid for amounts included in the measurement of operating lease liabilities$251 $240 $241 
ROU assets obtained in exchange for operating lease liabilities123 86 164 
Reduction of ROU assets and lease liabilities as a result of our NextGen program
(62)(110)— 
Schedule of Future Minimum Payments
The following table provides the schedule of maturities of our operating lease liabilities and a reconciliation of the undiscounted cash flows to the operating lease liabilities recognized in the statement of financial position as of December 31:
(in millions)2024
2025
$179 
2026
138 
2027
110 
2028
84 
2029
50 
Thereafter98 
Total operating lease payments659 
Interest(87)
Total operating lease liabilities$572 
v3.25.0.1
Goodwill and Intangible Assets, net (Tables)
 12 Months Ended
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule Of Goodwill
Changes in goodwill by our reportable business segments were as follows for the years ended December 31, 2024 and 2023:
(in millions)
January 1, 2024
Goodwill Additions
Foreign Currency Translation AdjustmentsDecember 31, 2024
Health Sciences$2,840 $68 $(13)$2,895 
Financial Services1,109 48 (28)1,129 
Products and Resources1,217 698 (31)1,884 
Communications, Media and Technology919 144 (18)1,045 
Total goodwill$6,085 $958 $(90)$6,953 
(in millions)
January 1, 2023Goodwill Additions and AdjustmentsForeign Currency Translation AdjustmentsDecember 31, 2023
Health Sciences$2,819 $15 $6 $2,840 
Financial Services1,073 19 17 1,109 
Products and Resources1,062 137 18 1,217 
Communications, Media and Technology756 148 15 919 
Total goodwill$5,710 $319 $56 $6,085 
Schedule of Finite-Lived Intangible Assets
Components of intangible assets were as follows as of December 31:
 20242023
(in millions)Gross Carrying
Amount		Accumulated
Amortization		Net Carrying
Amount		Gross Carrying
Amount		Accumulated
Amortization		Net Carrying
Amount
Customer relationships$2,534 $(1,068)$1,466 $1,956 $(902)$1,054 
Developed technology384 (379)5 384 (376)8 
Indefinite lived trademarks116 — 116 72 — 72 
Finite lived trademarks and other81 (69)12 82 (67)15 
Total intangible assets$3,115 $(1,516)$1,599 $2,494 $(1,345)$1,149 
Schedule of Indefinite-Lived Intangible Assets
Components of intangible assets were as follows as of December 31:
 20242023
(in millions)Gross Carrying
Amount		Accumulated
Amortization		Net Carrying
Amount		Gross Carrying
Amount		Accumulated
Amortization		Net Carrying
Amount
Customer relationships$2,534 $(1,068)$1,466 $1,956 $(902)$1,054 
Developed technology384 (379)5 384 (376)8 
Indefinite lived trademarks116 — 116 72 — 72 
Finite lived trademarks and other81 (69)12 82 (67)15 
Total intangible assets$3,115 $(1,516)$1,599 $2,494 $(1,345)$1,149 
Schedule Of Estimated Amortization Expense
The following table provides the estimated amortization expense related to our existing intangible assets for the next five years.
(in millions)Estimated Amortization
2025
$214 
2026
211 
2027
203 
2028
182 
2029
165 
v3.25.0.1
Accrued Expenses and Other Current Liabilities (Tables)
 12 Months Ended
Dec. 31, 2024
Accrued Expenses And Other Current Liabilities [Abstract]  
Accrued Expenses And Other Current Liabilities
Accrued expenses and other current liabilities were as follows as of December 31:
(in millions)20242023
Compensation and benefits$1,499 $1,511 
Customer volume and other incentives247 241 
Income taxes100 27 
Professional fees171 146 
Other593 500 
Total accrued expenses and other current liabilities$2,610 $2,425 
v3.25.0.1
Debt (Tables)
 12 Months Ended
Dec. 31, 2024
Debt Disclosure [Abstract]  
Schedule of long-term debt
The following table summarizes the long-term debt balances as of December 31:
(in millions)20242023
Notes outstanding under revolving credit facility
$300 $— 
Term Loan
610 642 
Less:
Current maturities - Term Loan
(33)(33)
Unamortized deferred financing costs(2)(3)
Long-term debt, net of current maturities$875 $606 
Schedule of debt maturities
The following represents the schedule of maturities of our Term Loan:
YearAmounts (in millions)
2025$33 
202633 
2027544 
Total$610 
v3.25.0.1
Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Schedule Of Income Before Provision For Income Tax
Income before provision for income taxes shown below is based on the geographic location to which such income was attributed for years ended December 31:
(in millions)202420232022
United States$906 $813 $975 
Foreign2,032 1,974 2,041 
Income before provision for income taxes$2,938 $2,787 $3,016 
Schedule Of Components Of Provision For Income Taxes
The provision for income taxes consisted of the following components for the years ended December 31:
(in millions)202420232022
Current:
Federal and state$426 $522 $492 
Foreign642 485 511 
Total current provision1,068 1,007 1,003 
Deferred:
Federal and state(229)(354)(240)
Foreign(126)15 (33)
Total deferred income tax (benefit)
(355)(339)(273)
Total provision for income taxes$713 $668 $730 
Reconciliation Between Effective Income Tax Rate and U.S. Federal Statutory Rate The reconciliation between the U.S. federal statutory rate and our effective income tax rate were as follows for the years ended December 31:
 
(Dollars in millions)2024%2023%2022%
Tax expense, at U.S. federal statutory rate$617 21.0 $585 21.0 $633 21.0 
State and local income taxes, net of federal benefit
74 2.5 55 2.0 63 2.1 
Non-taxable income for Indian tax purposes— — — — (6)(0.2)
Rate differential on foreign earnings104 3.5 95 3.4 98 3.2 
Recognition of benefits related to uncertain tax positions(15)(0.5)(33)(1.2)(43)(1.4)
Credits and other incentives(57)(1.9)(37)(1.3)(17)(0.6)
Other(10)(0.3)3 0.1 2 0.1 
Total provision for income taxes$713 24.3 $668 24.0 $730 24.2 
Schedule Of Deferred Tax Assets and Liabilities
The significant components of deferred income tax assets and liabilities recorded on the consolidated statements of financial position were as follows as of December 31:
(in millions)20242023
Deferred income tax assets:
Net operating losses$50 $52 
Revenue recognition (including intercompany revenue)51 126 
Compensation and benefits164 172 
Credit carryforwards11 16 
Expenses not currently deductible1,189 672 
1,465 1,038 
Less: valuation allowance(48)(53)
Deferred income tax assets, net1,417 985 
Deferred income tax liabilities:
Depreciation and amortization298 184 
Deferred costs24 31 
Other1 3 
Deferred income tax liabilities323 218 
Net deferred income tax assets$1,094 $767 
Summary Of Changes in Unrecognized Tax Benefits
Changes in unrecognized income tax benefits were as follows for the years ended December 31:
(in millions)202420232022
Balance, beginning of year$260 $269 $194 
Additions based on tax positions related to the current year15 31 53 
Additions for tax positions of prior years65 22 65 
Reductions for tax positions due to lapse of statutes of limitations(15)(15)(43)
Reductions for tax positions related to prior years
(6)(33)— 
Settlements— (14)— 
Balance, end of year$319 $260 $269 
v3.25.0.1
Derivative Financial Instruments (Tables)
 12 Months Ended
Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Location And Fair Values Of Derivative Financial Instruments In Our Condensed Consolidated Statements Of Financial Position
The following table provides information on the location and fair values of derivative financial instruments included in our consolidated statements of financial position as of December 31:
(in millions) 20242023
Designation of DerivativesLocation on Statement of
Financial Position		AssetsLiabilitiesAssetsLiabilities
Foreign exchange forward and option contracts – Designated as cash flow hedging instruments
Other current assets$1 $— $14 $— 
Other noncurrent assets— — 5 — 
Accrued expenses and other current liabilities
— 22 — 5 
Other noncurrent liabilities— 13 — 1 
Total1 35 19 6 
Foreign exchange forward contracts - Not designated as hedging instruments
Other current assets
1 — 1 — 
Accrued expenses and other current liabilities
— 2 — 9 
Total1 2 1 9 
Total$2 $37 $20 $15 
Notional Value Of Outstanding Cash Flow Hedge Contracts By Year Of Maturity And Net Unrealized (Loss) Gain Included In Accumulated Other Comprehensive Income (Loss)
The notional value of the outstanding contracts by year of maturity was as follows as of December 31:
(in millions)20242023
2024
$— $1,878 
2025
2,010 1,020 
2026
920 — 
Total notional value of contracts outstanding (1)
$2,930 $2,898 
(1)Includes $45 million notional value of option contracts as of December 31, 2023, with the remaining notional value related to forward contracts. There were no option contracts outstanding as of December 31, 2024.
Location And Amounts Of Pre-Tax Gains (Losses) On Cash Flow Hedge Derivative Financial Instruments
The following table provides information on the location and amounts of pre-tax gains and losses on our cash flow hedges for the year ended December 31:
(in millions)
Change in
Derivative Gains and Losses Recognized
in Accumulated Other
Comprehensive Income (Loss)
(effective portion)
Location of Net Gains (Losses) Reclassified
from Accumulated Other
Comprehensive Income (Loss)
into Income
(effective portion)
Net Gains (Losses) Reclassified
from Accumulated Other
Comprehensive Income (Loss)
into Income
(effective portion)
 20242023 20242023
Foreign exchange forward and option contracts – Designated as cash flow hedging instruments
$(35)$55 Cost of revenues$11 $(23)
SG&A expenses1 (3)
Total$12 $(26)
Additional Information Related To Outstanding Contracts Not Designated As Hedging Instruments
Additional information related to the outstanding foreign exchange forward contracts not designated as hedging instruments was as follows as of December 31:
(in millions)20242023
NotionalFair ValueNotionalFair Value
Contracts outstanding$489 $(1)$1,317 $(8)
The following table provides information on the location and amounts of realized and unrealized pre-tax gains and losses on the other derivative financial instruments for the year ended December 31:
(in millions)
Location of Net Gain (Losses)
on Derivative Instruments
Amount of Net Gains (Losses)
on Derivative Instruments
  20242023
Foreign exchange forward contracts - Not designated as hedging instruments
Foreign currency exchange gains (losses), net
$10 $(40)
v3.25.0.1
Fair Value Measurements (Tables)
 12 Months Ended
Dec. 31, 2024
Fair Value Disclosures [Abstract]  
Financial Assets And (Liabilities) Measured At Fair Value On A Recurring Basis
The following table summarizes the financial assets and (liabilities) measured at fair value on a recurring basis as of December 31, 2024:
(in millions)Level 1Level 2Level 3Total
Cash equivalents:
Money market funds$40 $— $— $40 
Time deposits— 991 — 991 
Short-term investments:
Time deposits— 1 — 1 
Equity investment security11 — — 11 
Other current assets:
Foreign exchange forward contracts— 2 — 2 
Accrued expenses and other current liabilities:
Foreign exchange forward contracts— (24)— (24)
Other noncurrent liabilities:
Foreign exchange forward contracts— (13)— (13)

The following table summarizes the financial assets and (liabilities) measured at fair value on a recurring basis as of December 31, 2023:

(in millions)Level 1Level 2Level 3Total
Cash equivalents:
Money market funds$327 $— $— $327 
Time deposits— 834 — 834 
Short-term investments:
Equity investment security11 — — 11 
Other current assets:
Foreign exchange forward contracts
— 15 — 15 
Long-term investments:
Restricted time deposits (1)
— 355 — 355 
Other noncurrent assets:
Foreign exchange forward contracts— 5 — 5 
Accrued expenses and other current liabilities:
Foreign exchange forward contracts— (14)— (14)
Contingent consideration liabilities— — (30)(30)
Other noncurrent liabilities:
Foreign exchange forward contracts— (1)— (1)
(1)See Note 11
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings
The following table summarizes the changes in Level 3 contingent consideration liabilities:
(in millions)20242023
Beginning balance$30 $22 
Change in fair value recognized in SG&A expenses— 17 
Payments and other adjustments(30)(9)
Ending balance $— $30 
v3.25.0.1
Accumulated Other Comprehensive Income (Tables)
 12 Months Ended
Dec. 31, 2024
Equity [Abstract]  
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]
Changes in "Accumulated other comprehensive income (loss)" by component were as follows for the year ended December 31, 2024:
2024
(in millions)Before Tax
Amount		Tax
Effect 		Net of Tax
Amount
Foreign currency translation adjustments:
Beginning balance$(109)$5 $(104)
Change in foreign currency translation adjustments
(152)2 (150)
Ending balance$(261)$7 $(254)
Unrealized gains (losses) on cash flow hedges:
Beginning balance$13 $(3)$10 
Unrealized (losses) arising during the period
(35)9 (26)
Reclassifications of net gains to:
Cost of revenues
(11)3 (8)
SG&A expenses(1)— (1)
Net change
(47)12 (35)
Ending balance$(34)$9 $(25)
Losses on defined benefit plans:
Beginning balance$— $— $— 
Losses on defined benefit plans
(20)3 (17)
Ending balance$(20)$3 $(17)
Accumulated other comprehensive income (loss):
Beginning balance$(96)$2 $(94)
Other comprehensive income (loss)(219)17 (202)
Ending balance$(315)$19 $(296)
Changes in "Accumulated other comprehensive income (loss)" by component were as follows for the years ended December 31, 2023 and 2022:
20232022
(in millions)Before Tax
Amount		Tax
Effect		Net of Tax
Amount		Before Tax
Amount		Tax
Effect		Net of Tax
Amount
Foreign currency translation adjustments:
Beginning balance$(256)$8 $(248)$(22)$2 $(20)
Change in foreign currency translation adjustments
147 (3)144 (234)6 (228)
Ending balance$(109)$5 $(104)$(256)$8 $(248)
Unrealized (losses) gains on cash flow hedges:
Beginning balance$(68)$17 $(51)$71 $(14)$57 
Unrealized gains (losses) arising during the period
55 (14)41 (153)34 (119)
Reclassifications of net losses to:
Cost of revenues
23 (5)18 13 (3)10 
SG&A expenses3 (1)2 1 — 1 
Net change
81 (20)61 (139)31 (108)
Ending balance$13 $(3)$10 $(68)$17 $(51)
Accumulated other comprehensive income (loss):
Beginning balance$(324)$25 $(299)$49 $(12)$37 
Other comprehensive income (loss)
228 (23)205 (373)37 (336)
Ending balance$(96)$2 $(94)$(324)$25 $(299)
v3.25.0.1
Stock-Based Compensation Plans (Tables)
 12 Months Ended
Dec. 31, 2024
Share-Based Payment Arrangement, Noncash Expense [Abstract]  
Schedule Of Allocation Of Total Stock-Based Compensation Expense
The allocation of total stock-based compensation expense between cost of revenues, selling, general and administrative expenses and restructuring charges as well as the related income tax benefit were as follows for the three years ended December 31:
(in millions)202420232022
Cost of revenues$26 $30 $33 
SG&A expenses150 153 228 
Restructuring charges
(1)(7)— 
Total stock-based compensation expense$175 $176 $261 
Income tax benefit$38 $34 $59 
Summary Of The Activity For Restricted Stock Units A summary of the activity for RSUs granted under our stock-based compensation plans as of December 31, 2024 and changes during the year then ended is presented below:
Number of
Units
(in millions)		Weighted Average
Grant Date
Fair Value
(in dollars)
Unvested at January 1, 2024
3.3 $69.10 
Granted2.5 77.66 
Vested(2.3)72.04 
Forfeited(0.7)73.06 
Unvested at December 31, 2024
2.8 $73.47 
Summary Of The Activity For Performance Stock Units The presentation reflects the number of PSUs at the maximum performance milestones.
Number of
Units
(in millions)		Weighted Average
Grant Date
Fair Value
(in dollars)
Unvested at January 1, 2024
1.5 $74.13 
Granted0.9 83.63 
Vested(0.2)72.80 
Forfeited(0.4)78.42 
Adjustment at the conclusion of the performance measurement period
(0.3)86.87 
Unvested at December 31, 2024
1.5 $76.76 
v3.25.0.1
Segment Information (Tables)
 12 Months Ended
Dec. 31, 2024
Segment Reporting Information, Revenue for Reportable Segment [Abstract]  
Segment Operating Profit
Information by reportable segment were as follows:
Year Ended December 31, 2024
(in millions)
HS
FS
P&R
CMT
Total
Revenues
$5,932 $5,753 $4,782 $3,269 $19,736 
Less: other segment items
4,599 4,512 3,802 2,667 15,580 
Segment operating profit1,333 1,241 980 602 4,156 
Less: unallocated costs1,264 
Income from operations$2,892 
Year Ended December 31, 2023
(in millions)
HS
FS
P&R
CMT
Total
Revenues
$5,674 $5,809 $4,628 $3,242 $19,353 
Less: other segment items
4,322 4,653 3,644 2,617 15,236 
Segment operating profit1,352 1,156 984 625 4,117 
Less: unallocated costs1,428 
Income from operations$2,689 
Year Ended December 31, 2022
(in millions)
HS
FS
P&R
CMT
Total
Revenues
$5,631 $6,072 $4,566 $3,159 $19,428 
Less: other segment items
4,441 4,749 3,495 2,390 15,075 
Segment operating profit1,190 1,323 1,071 769 4,353 
Less: unallocated costs1,385 
Income from operations$2,968 

Other segment items for each reportable segment primarily include employee compensation and benefits, subcontractor costs, costs of third-party products and services related to revenue and project-related travel.
Long-Lived Assets By Geographic Area
Long-lived assets by geographic area are as follows:
(in millions)202420232022
Long-lived Assets:(1)
North America(2)
$338 $335 $354 
Europe72 90 86 
Rest of World(3)
584 623 661 
Total$994 $1,048 $1,101 
(1)    Long-lived assets include property and equipment, net of accumulated depreciation and amortization.
(2)    Substantially all relates to the United States.
(3)    Substantially all relates to India.
v3.25.0.1
Business Description and Summary of Significant Accounting Policies (Narrative) (Details) - USD ($)
shares in Thousands, $ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Assets $ 19,966 $ 18,483  
Share-based Payment Arrangement [Member] | Maximum      
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Antidilutive securities excluded from computation of earnings per share - less than 1,000 1,000 1,000
v3.25.0.1
Revenues Disaggregation of Revenue (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Disaggregation of Revenue [Line Items]      
Revenues $ 19,736 $ 19,353 $ 19,428
Time-and-materials Contract [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 8,926 8,888 9,179
Fixed-price Contract [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 9,028 8,664 8,299
Transaction Or Volume-Based [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 1,782 1,801 1,950
North America [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 14,698 14,263 14,435
United Kingdom [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 1,827 1,885 1,810
Europe, excluding United Kingdom [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 1,932 1,909 1,795
Europe [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 3,759 3,794 3,605
Rest of World [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 1,279 1,296 1,388
Consulting And Technology Services [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 12,492 11,964 12,225
Outsourcing Services [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 7,244 7,389 7,203
Financial Services      
Disaggregation of Revenue [Line Items]      
Revenues 5,753 5,809 6,072
Financial Services | Time-and-materials Contract [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 3,188 3,215 3,516
Financial Services | Fixed-price Contract [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 2,384 2,369 2,265
Financial Services | Transaction Or Volume-Based [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 181 225 291
Financial Services | North America [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 4,075 4,091 4,312
Financial Services | United Kingdom [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 572 613 599
Financial Services | Europe, excluding United Kingdom [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 613 605 590
Financial Services | Europe [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 1,185 1,218 1,189
Financial Services | Rest of World [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 493 500 571
Financial Services | Consulting And Technology Services [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 4,022 3,965 4,207
Financial Services | Outsourcing Services [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 1,731 1,844 1,865
Health Sciences      
Disaggregation of Revenue [Line Items]      
Revenues 5,932 5,674 5,631
Health Sciences | Time-and-materials Contract [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 1,968 2,004 2,010
Health Sciences | Fixed-price Contract [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 2,878 2,600 2,471
Health Sciences | Transaction Or Volume-Based [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 1,086 1,070 1,150
Health Sciences | North America [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 5,072 4,865 4,853
Health Sciences | United Kingdom [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 186 167 171
Health Sciences | Europe, excluding United Kingdom [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 559 533 483
Health Sciences | Europe [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 745 700 654
Health Sciences | Rest of World [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 115 109 124
Health Sciences | Consulting And Technology Services [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 3,456 3,238 3,226
Health Sciences | Outsourcing Services [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 2,476 2,436 2,405
Products and Resources      
Disaggregation of Revenue [Line Items]      
Revenues 4,782 4,628 4,566
Products and Resources | Time-and-materials Contract [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 1,995 1,837 1,856
Products and Resources | Fixed-price Contract [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 2,442 2,435 2,357
Products and Resources | Transaction Or Volume-Based [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 345 356 353
Products and Resources | North America [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 3,272 3,102 3,078
Products and Resources | United Kingdom [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 558 534 521
Products and Resources | Europe, excluding United Kingdom [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 605 612 585
Products and Resources | Europe [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 1,163 1,146 1,106
Products and Resources | Rest of World [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 347 380 382
Products and Resources | Consulting And Technology Services [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 3,193 3,010 3,017
Products and Resources | Outsourcing Services [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 1,589 1,618 1,549
Communications, Media and Technology      
Disaggregation of Revenue [Line Items]      
Revenues 3,269 3,242 3,159
Communications, Media and Technology | Time-and-materials Contract [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 1,775 1,832 1,797
Communications, Media and Technology | Fixed-price Contract [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 1,324 1,260 1,206
Communications, Media and Technology | Transaction Or Volume-Based [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 170 150 156
Communications, Media and Technology | North America [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 2,279 2,205 2,192
Communications, Media and Technology | United Kingdom [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 511 571 519
Communications, Media and Technology | Europe, excluding United Kingdom [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 155 159 137
Communications, Media and Technology | Europe [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 666 730 656
Communications, Media and Technology | Rest of World [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 324 307 311
Communications, Media and Technology | Consulting And Technology Services [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 1,821 1,751 1,775
Communications, Media and Technology | Outsourcing Services [Member]      
Disaggregation of Revenue [Line Items]      
Revenues $ 1,448 $ 1,491 $ 1,384
v3.25.0.1
Revenues Capitalized Costs to Fulfill Contract with Customer (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Revenues [Abstract]    
Beginning Balance $ 245 $ 265
Costs Capitalized 53 67
Amortization expense 89 87
Ending Balance $ 209 $ 245
v3.25.0.1
Revenues Significant Movements in Contract Assets (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Revenues [Abstract]    
Beginning Balance $ 316 $ 326
Revenues recognized during the period but not billed 358 308
Amounts reclassified to accounts receivable 288 327
Ending Balance 386 316
Contract with Customer, Asset, Increase (Decrease) for Contract Acquired in Business Combination $ 0 $ 9
v3.25.0.1
Revenues Significant Movements in Deferred Revenue Balances (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Revenues [Abstract]    
Beginning Balane $ 427 $ 417
Amounts billed but not recognized as revenues 421 406
Revenues recognized related to the beginning balance of deferred revenue 380 409
Ending Balance 480 427
Contract with Customer, Asset, Increase (Decrease) for Contract Acquired in Business Combination $ 12 $ 13
v3.25.0.1
Revenues Remaining Performance Obligations Narrative (Details)
$ in Millions
Dec. 31, 2024
USD ($)
Revenues [Abstract]  
Revenue, Remaining Performance Obligation $ 4,911
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01 | Period One  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, Remaining Performance Obligation, Percentage 35.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period 1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01 | Period Two  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, Remaining Performance Obligation, Percentage 55.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period 2 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01 | Revenue, Remaining Performance Obligation, Period Three  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, Remaining Performance Obligation, Percentage 90.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period 5 years
v3.25.0.1
Revenues Trade Accounts Receivable and Allowance for Doubtful Accounts (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Accounts Receivable, Allowance for Credit Loss [Roll Forward]      
Beginning Balance $ 32 $ 43 $ 50
Provision for expected credit losses 12 12 9
Write-offs charged against the allowance (18) (23) (16)
Ending Balance $ 26 $ 32 $ 43
v3.25.0.1
Business Combinations (Narrative) (Details) - USD ($)
$ in Millions
 12 Months Ended
Aug. 26, 2024
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Jan. 22, 2024
Mar. 10, 2023
Jan. 01, 2023
Dec. 19, 2022
Dec. 15, 2022
Business Combinations [Abstract]                  
Revenue from acquisitions   $ 384 $ 130            
Business Acquisition [Line Items]                  
Payments to Acquire Businesses, Net of Cash Acquired   1,615 409 $ 367          
Revenue from acquisitions   $ 384 $ 130            
AustinCSI                  
Business Combinations [Abstract]                  
Percentage of voting interests acquired                 100.00%
Business Acquisition [Line Items]                  
Percentage of voting interests acquired                 100.00%
Utegration                  
Business Combinations [Abstract]                  
Percentage of voting interests acquired               100.00%  
Business Acquisition [Line Items]                  
Percentage of voting interests acquired               100.00%  
OneSource Virtual                  
Business Combinations [Abstract]                  
Percentage of voting interests acquired             100.00%    
Business Acquisition [Line Items]                  
Percentage of voting interests acquired             100.00%    
Mobica                  
Business Combinations [Abstract]                  
Percentage of voting interests acquired           100.00%      
Business Acquisition [Line Items]                  
Percentage of voting interests acquired           100.00%      
Thirdera                  
Business Combinations [Abstract]                  
Percentage of voting interests acquired         100.00%        
Business Acquisition [Line Items]                  
Percentage of voting interests acquired         100.00%        
Belcan                  
Business Combinations [Abstract]                  
Percentage of voting interests acquired 100.00%                
Business Acquisition [Line Items]                  
Percentage of voting interests acquired 100.00%                
Payments to Acquire Businesses, Net of Cash Acquired $ 1,195                
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares 1,470,589                
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned $ 113                
v3.25.0.1
Business Combinations Allocation of Purchase Price (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Aug. 26, 2024
Jan. 22, 2024
Mar. 10, 2023
Jan. 01, 2023
Dec. 19, 2022
Dec. 15, 2022
Business Acquisition [Line Items]                  
Cash $ 63 $ 20 $ 5            
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables 194 10 28            
Property, plant and equipment and other noncurrent assets     10            
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed. Operating Lease Right Of Use Asset 55                
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Non-Deductible Goodwill 794 220 23            
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Tax-Deductible Goodwill 164 88 181            
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets 45                
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Operating Lease Liabilities (8)                
Current liabilities (101) (27) (21)            
Noncurrent liabilities   (33) (4)            
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities (37)                
Noncurrent liabilities (48)                
Purchase price 1,791 428 375            
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other 33 12              
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed Property Plant And Equipment And Other Noncurrent Assets 24 7              
Customer relationships                  
Business Acquisition [Line Items]                  
Intangible assets acquired $ 612 $ 131 $ 151            
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life 11 years 10 years 10 months 24 days 12 years 8 months 12 days            
Other Intangible Assets [Member]                  
Business Acquisition [Line Items]                  
Intangible assets acquired $ 1   $ 2            
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life 1 year   6 years 8 months 12 days            
AustinCSI                  
Business Acquisition [Line Items]                  
Cash                 $ 0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables                 9
Property, plant and equipment and other noncurrent assets                 4
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Non-Deductible Goodwill                 0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Tax-Deductible Goodwill                 83
Current liabilities                 (3)
Noncurrent liabilities                 (1)
Purchase price                 $ 161
Percentage of voting interests acquired                 100.00%
AustinCSI | Customer relationships                  
Business Acquisition [Line Items]                  
Intangible assets acquired                 $ 69
AustinCSI | Other Intangible Assets [Member]                  
Business Acquisition [Line Items]                  
Intangible assets acquired                 $ 0
Utegration                  
Business Acquisition [Line Items]                  
Cash               $ 5  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables               19  
Property, plant and equipment and other noncurrent assets               6  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Non-Deductible Goodwill               23  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Tax-Deductible Goodwill               98  
Current liabilities               (18)  
Noncurrent liabilities               (3)  
Purchase price               $ 214  
Percentage of voting interests acquired               100.00%  
Utegration | Customer relationships                  
Business Acquisition [Line Items]                  
Intangible assets acquired               $ 82  
Utegration | Other Intangible Assets [Member]                  
Business Acquisition [Line Items]                  
Intangible assets acquired               $ 2  
OneSource Virtual                  
Business Acquisition [Line Items]                  
Cash             $ 0    
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables             0    
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Non-Deductible Goodwill             18    
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Tax-Deductible Goodwill             88    
Current liabilities             (18)    
Noncurrent liabilities             (1)    
Purchase price             103    
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other             4    
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed Property Plant And Equipment And Other Noncurrent Assets             $ 1    
Percentage of voting interests acquired             100.00%    
OneSource Virtual | Customer relationships                  
Business Acquisition [Line Items]                  
Intangible assets acquired             $ 11    
Mobica                  
Business Acquisition [Line Items]                  
Cash           $ 20      
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables           10      
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Non-Deductible Goodwill           202      
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Tax-Deductible Goodwill           0      
Current liabilities           (9)      
Noncurrent liabilities           (32)      
Purchase price           325      
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other           8      
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed Property Plant And Equipment And Other Noncurrent Assets           $ 6      
Percentage of voting interests acquired           100.00%      
Mobica | Customer relationships                  
Business Acquisition [Line Items]                  
Intangible assets acquired           $ 120      
Thirdera                  
Business Acquisition [Line Items]                  
Cash         $ 8        
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables         21        
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Non-Deductible Goodwill         180        
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Tax-Deductible Goodwill         164        
Current liabilities         (29)        
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities         (3)        
Purchase price         428        
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other         11        
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed Property Plant And Equipment And Other Noncurrent Assets         $ 2        
Percentage of voting interests acquired         100.00%        
Thirdera | Customer relationships                  
Business Acquisition [Line Items]                  
Intangible assets acquired         $ 73        
Thirdera | Other Intangible Assets [Member]                  
Business Acquisition [Line Items]                  
Intangible assets acquired         $ 1        
Belcan                  
Business Acquisition [Line Items]                  
Cash       $ 55          
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables       173          
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed. Operating Lease Right Of Use Asset       55          
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Non-Deductible Goodwill       614          
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets       45          
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Operating Lease Liabilities       (8)          
Current liabilities       (72)          
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities       (34)          
Noncurrent liabilities       (48)          
Purchase price       1,363          
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other       22          
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed Property Plant And Equipment And Other Noncurrent Assets       $ 22          
Percentage of voting interests acquired       100.00%          
Belcan | Customer relationships                  
Business Acquisition [Line Items]                  
Intangible assets acquired       $ 539          
v3.25.0.1
Restructuring Charges - Summary of Restructuring Charges (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]      
Restructuring charges $ 134 $ 229 $ 0
NextGen Program      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 134 229  
Employee separation costs      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 85 115  
Employee separation costs | NextGen Program      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 85 115  
Facility exit costs | NextGen Program      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 36 108  
Lease restructuring 23 71  
Accelerated depreciation 13 36  
Impairment of long-lived   1  
Third party and other costs | NextGen Program      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges $ 13 $ 6  
v3.25.0.1
Restructuring Charges - Narrative (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]      
Restructuring charges $ 134 $ 229 $ 0
NextGen Program      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges $ 134 $ 229  
v3.25.0.1
Restructuring Charges - Restructuring Reserve (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Restructuring Reserve [Roll Forward]      
Employee separation costs accrued $ 134 $ 229 $ 0
Employee separation costs      
Restructuring Reserve [Roll Forward]      
Beginning balance 42 0  
Employee separation costs accrued 85 115  
Payments made (92) (73)  
Ending balance $ 35 $ 42 $ 0
v3.25.0.1
Investments Short-term and Long-term investments (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Marketable Securities [Line Items]    
Short-term Investments $ 12 $ 14
Equity Method Investments 84 74
Long-term investments 90 435
Restricted Cash Equivalents   $ 96
Restricted Cash Equivalents, Statement of Financial Position [Extensible Enumeration]   Long-term investments
Short-term Investments [Member]    
Marketable Securities [Line Items]    
Equity Securities, FV-NI, Current 11 $ 11
Debt Securities, Held-to-maturity, Current 0 3
Debt Securities, Time Deposits 1 0
Long-term investments [Member]    
Marketable Securities [Line Items]    
Equity Method Investments 90 80
Restricted Investments $ 0 $ 355
v3.25.0.1
Investments Equity Method Investments (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Equity Method Investment, Financial Statement, Reported Amounts [Abstract]    
Equity Method Investments $ 84 $ 74
Equity Securities without Readily Determinable Fair Value, Amount $ 6 $ 6
v3.25.0.1
Property and Equipment, net (Narrative) (Details) - USD ($)
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Finance Lease, Right-of-Use, before Accumulated Amortization $ 30,000,000 $ 25,000,000  
Finance Lease, Right-of-Use Asset, Accumulated Amortization 16,000,000 13,000,000  
Finance Lease, Right-of-Use Asset, Amortization 5,000,000 4,000,000 $ 4,000,000
Capitalized Computer Software, Accumulated Amortization 210,000,000 177,000,000  
Capitalized Computer Software, Amortization 36,000,000 37,000,000 37,000,000
Capitalized Computer Software, Gross 338,000,000 279,000,000  
Disposal Group, Held-for-Sale, Not Discontinued Operations      
Physical held for sale assets 9,000,000 0  
Facility exit costs | NextGen Program      
Accelerated depreciation 13,000,000 36,000,000  
Property, Plant and Equipment [Member]      
Depreciation $ 354,000,000 $ 390,000,000 $ 385,000,000
v3.25.0.1
Property and Equipment, net (Schedule Of Property And Equipment, Net) (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Property, Plant and Equipment [Line Items]      
Estimated Useful Lives 30 years    
Property and Equipment, gross $ 3,781 $ 3,820  
Accumulated depreciation and amortization (2,787) (2,772)  
Property and equipment, net 994 1,048  
Finance Lease, Right-of-Use Asset, Accumulated Amortization 16 13  
Finance Lease, Right-of-Use Asset, Amortization 5 4 $ 4
Capitalized Computer Software, Amortization 36 37 $ 37
Buildings [Member]      
Property, Plant and Equipment [Line Items]      
Property and Equipment, gross 736 769  
Computer Equipment [Member]      
Property, Plant and Equipment [Line Items]      
Property and Equipment, gross $ 811 794  
Computer Equipment [Member] | Minimum      
Property, Plant and Equipment [Line Items]      
Estimated Useful Lives 3 years    
Computer Equipment [Member] | Maximum      
Property, Plant and Equipment [Line Items]      
Estimated Useful Lives 5 years    
Computer Software [Member]      
Property, Plant and Equipment [Line Items]      
Property and Equipment, gross $ 1,024 1,007  
Computer Software [Member] | Minimum      
Property, Plant and Equipment [Line Items]      
Estimated Useful Lives 3 years    
Computer Software [Member] | Maximum      
Property, Plant and Equipment [Line Items]      
Estimated Useful Lives 8 years    
Furniture and Equipment [Member]      
Property, Plant and Equipment [Line Items]      
Property and Equipment, gross $ 716 733  
Furniture and Equipment [Member] | Minimum      
Property, Plant and Equipment [Line Items]      
Estimated Useful Lives 5 years    
Furniture and Equipment [Member] | Maximum      
Property, Plant and Equipment [Line Items]      
Estimated Useful Lives 9 years    
Land [Member]      
Property, Plant and Equipment [Line Items]      
Property and Equipment, gross $ 6 7  
Capital Work-in-Progress [Member]      
Property, Plant and Equipment [Line Items]      
Property and Equipment, gross 115 88  
Leasehold Improvements [Member]      
Property, Plant and Equipment [Line Items]      
Property and Equipment, gross $ 373 $ 422  
v3.25.0.1
Leases Schedule of Leases Statement of Financial Position (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Assets    
Operating lease assets, net $ 552 $ 611
Property and equipment, net Property and equipment, net Property and equipment, net
ROU finance lease assets $ 14 $ 12
Total leased assets 566 623
Current    
Operating lease liabilities $ 152 $ 153
Accrued expenses and other current liabilities Accrued expenses and other current liabilities Accrued expenses and other current liabilities
Finance lease $ 8 $ 8
Noncurrent    
Operating lease liabilities, noncurrent $ 420 $ 523
Other noncurrent liabilities Other Liabilities, Noncurrent Other Liabilities, Noncurrent
Finance lease $ 15 $ 16
Total leased liabilities $ 595 $ 700
v3.25.0.1
Leases (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Lessee, Lease, Description [Line Items]      
Operating lease cost $ 216 $ 304 $ 256
Variable lease cost 23 21 17
Short term lease rental expense $ 11 $ 15 $ 21
v3.25.0.1
Leases Schedule of Operating Lease Term and Discount Rate (Details)
Dec. 31, 2024
Dec. 31, 2023
Leases [Abstract]    
Weighted average remaining lease term 5 years 3 months 18 days 5 years 7 months 6 days
Weighted average discount rate 5.50% 5.40%
v3.25.0.1
Leases Schedule of Cash Flow and Other Information (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Leases [Abstract]      
Cash paid for amounts included in the measurement of operating lease liabilities $ 251 $ 240 $ 241
ROU assets obtained in exchange for operating lease liabilities 123 86 $ 164
Reduction of ROU assets and lease liabilities as a result of our NextGen program $ (62) $ (110)  
v3.25.0.1
Leases Schedule of Future minimum Payments on Operating Leases (Details)
$ in Millions
Dec. 31, 2024
USD ($)
Leases [Abstract]  
2025 $ 179
2026 138
2027 110
2028 84
2029 50
Thereafter 98
Total operating lease payments 659
Interest (87)
Total operating lease liabilities $ 572
v3.25.0.1
Goodwill and Intangible Assets, net (Schedule Of Goodwill Allocation By Reportable Segments) (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Goodwill [Roll Forward]    
Goodwill, Beginning Balance $ 6,085 $ 5,710
Additions and adjustments 958 319
Foreign currency translation adjustments (90) 56
Goodwill, Ending Balance 6,953 6,085
Financial Services    
Goodwill [Roll Forward]    
Goodwill, Beginning Balance 1,109 1,073
Additions and adjustments 48 19
Foreign currency translation adjustments (28) 17
Goodwill, Ending Balance 1,129 1,109
Health Sciences    
Goodwill [Roll Forward]    
Goodwill, Beginning Balance 2,840 2,819
Additions and adjustments 68 15
Foreign currency translation adjustments (13) 6
Goodwill, Ending Balance 2,895 2,840
Products and Resources    
Goodwill [Roll Forward]    
Goodwill, Beginning Balance 1,217 1,062
Additions and adjustments 698 137
Foreign currency translation adjustments (31) 18
Goodwill, Ending Balance 1,884 1,217
Communications, Media and Technology    
Goodwill [Roll Forward]    
Goodwill, Beginning Balance 919 756
Additions and adjustments 144 148
Foreign currency translation adjustments (18) 15
Goodwill, Ending Balance $ 1,045 $ 919
v3.25.0.1
Goodwill and Intangible Assets, net (Schedule Of Components For Intangible Assets) (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]      
Accumulated amortization $ (1,516) $ (1,345)  
Indefinite lived trademarks 116 72  
Intangible Assets, Gross (Excluding Goodwill) 3,115 2,494  
Intangible assets, net 1,599 1,149  
Amortization of intangibles 188 165 $ 184
Customer relationships      
Finite-Lived Intangible Assets [Line Items]      
Gross carrying amount 2,534 1,956  
Accumulated amortization (1,068) (902)  
Net carrying amount 1,466 1,054  
Developed technology      
Finite-Lived Intangible Assets [Line Items]      
Gross carrying amount 384 384  
Accumulated amortization (379) (376)  
Net carrying amount 5 8  
Finite lived trademarks and other      
Finite-Lived Intangible Assets [Line Items]      
Gross carrying amount 81 82  
Accumulated amortization (69) (67)  
Net carrying amount $ 12 $ 15  
v3.25.0.1
Goodwill and Intangible Assets, net (Schedule Of Estimated Amortization Expense) (Details)
$ in Millions
Dec. 31, 2024
USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]  
2025 $ 214
2026 211
2027 203
2028 182
2029 $ 165
v3.25.0.1
Accrued Expenses and Other Current Liabilities (Accrued Expenses And Other Current Liabilities) (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Accrued Expenses And Other Current Liabilities [Abstract]    
Compensation and benefits $ 1,499 $ 1,511
Customer volume and other incentives 247 241
Income taxes 100 27
Professional fees 171 146
Other 593 500
Accrued expenses and other current liabilities $ 2,610 $ 2,425
v3.25.0.1
Debt - Narrative (Details) - USD ($)
$ in Millions
 3 Months Ended 12 Months Ended
Dec. 31, 2024
Sep. 30, 2024
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Apr. 30, 2024
Debt Instrument [Line Items]            
Proceeds from borrowings under the revolving credit facility     $ 600 $ 0 $ 0  
Maximum            
Debt Instrument [Line Items]            
Debt instrument, covenant compliance, leverage ratio     3.50      
Debt Instrument, Covenant Compliance, Leverage Ratio Following Material Acquisition(s)     3.75      
Credit Agreement [Member] | Term Benchmark            
Debt Instrument [Line Items]            
Debt instrument, basis spread on variable rate     0.875%      
Credit Agreement [Member] | Term Benchmark | Minimum            
Debt Instrument [Line Items]            
Debt instrument, basis spread on variable rate     0.75%      
Credit Agreement [Member] | Term Benchmark | Maximum            
Debt Instrument [Line Items]            
Debt instrument, basis spread on variable rate     1.125%      
Credit Agreement [Member] | Base Rate [Member]            
Debt Instrument [Line Items]            
Debt instrument, basis spread on variable rate     0.00%      
Credit Agreement [Member] | Term Benchmark Without Debt Ratings | Minimum            
Debt Instrument [Line Items]            
Debt instrument, basis spread on variable rate     0.875%      
Credit Agreement [Member] | Term Benchmark Without Debt Ratings | Maximum            
Debt Instrument [Line Items]            
Debt instrument, basis spread on variable rate     1.125%      
Credit Agreement [Member] | Term Loan [Member]            
Debt Instrument [Line Items]            
Principal amount of debt           $ 650
Long-term Debt, Current Maturities $ 33   $ 33 $ 33    
Weighted average interest rate 5.30%   5.30% 6.30%    
Credit Agreement [Member] | Unsecured Debt [Member] | Revolving Credit Facility [Member]            
Debt Instrument [Line Items]            
Principal amount of debt           $ 1,850
Proceeds from borrowings under the revolving credit facility   $ 600        
Repayments of Lines of Credit $ 300          
Long-Term Line of Credit $ 300   $ 300      
v3.25.0.1
Debt (Long-Term Debt) (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Debt Instrument [Line Items]    
Long-term debt, net of current maturities $ 875 $ 606
Credit Agreement [Member]    
Debt Instrument [Line Items]    
Debt Issuance Costs, Net (2) (3)
Term Loan [Member] | Credit Agreement [Member]    
Debt Instrument [Line Items]    
Long-term debt 610 642
Less: Current portion (33) (33)
Unsecured Debt [Member] | Credit Agreement [Member] | Revolving Credit Facility [Member]    
Debt Instrument [Line Items]    
Long-term debt $ 300 $ 0
v3.25.0.1
Debt (Debt Maturities) (Details) - Credit Agreement [Member] - Term Loan [Member] - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Debt Instrument [Line Items]    
2025 $ 33  
2026 33  
2027 544  
Long-term debt $ 610 $ 642
v3.25.0.1
Income Taxes (Schedule Of Income Before Provision For Income Tax) (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]      
United States $ 906 $ 813 $ 975
Foreign 2,032 1,974 2,041
Income before provision for income taxes $ 2,938 $ 2,787 $ 3,016
v3.25.0.1
Income Taxes (Schedule Of Components Of Provision For Income Taxes) (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Current:      
Federal and state $ 426 $ 522 $ 492
Foreign 642 485 511
Total current provision 1,068 1,007 1,003
Deferred:      
Federal and state (229) (354) (240)
Foreign (126) 15 (33)
Total deferred income tax (benefit) (355) (339) (273)
Total provision for income taxes $ 713 $ 668 $ 730
v3.25.0.1
Income Taxes (Narrative) (Details)
$ in Millions, ₨ in Billions
 3 Months Ended 12 Months Ended
Sep. 30, 2022
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2016
USD ($)
Dec. 31, 2013
USD ($)
Dec. 31, 2023
INR (₨)
Apr. 30, 2018
INR (₨)
Mar. 31, 2018
INR (₨)
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]                  
Income Tax Expense (Benefit)   $ 713 $ 668 $ 730          
Deposits Assets   403 60            
Additions for tax positions of prior years   65 22 65          
Recognition of previously unrecognized income tax benefits related to uncertain tax positions   (15) (33) (43)          
Accrued interest and penalties   35 33            
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations   (15) (15) $ (43)          
Specific uncertain tax position that was previously unrecognized in our prior year consolidated financial statements [Member]                  
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]                  
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations $ (36)                
Long-term investments [Member]                  
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]                  
Restricted Investments   0 355            
Foreign Tax Jurisdiction                  
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]                  
Net operating loss carryforward   131              
Domestic Tax Jurisdiction                  
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]                  
Net operating loss carryforward   83              
2013 India Share Repurchase [Member] | Ministry of Finance, India [Member] | Foreign Tax Jurisdiction                  
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]                  
Foreign Earnings Repatriated           $ 523      
2016 India Cash Remittance [Member] | Ministry of Finance, India [Member] | Foreign Tax Jurisdiction                  
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]                  
Income Tax Expense (Benefit)         $ 135        
Foreign Earnings Repatriated         $ 2,800        
Income Tax, Disputed Amount   $ 386             ₨ 33
Deposits Assets | ₨               ₨ 5  
Deposits Assets, Percent Disputed Tax Amount               15.00%  
Restricted Investments     355            
2016 India Cash Remittance [Member] | Ministry of Finance, India [Member] | Foreign Tax Jurisdiction | Long-term investments [Member]                  
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]                  
Restricted Investments     $ 355       ₨ 30    
v3.25.0.1
Income Taxes (Reconciliation Between Effective Income Tax Rate And U.S. Federal Statutory Rate) (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]      
Tax expense, at U.S. federal statutory rate, amount $ 617 $ 585 $ 633
State and local income taxes, net of federal benefit, amount 74 55 63
Non-taxable income for Indian tax purposes, amount 0 0 (6)
Rate differential on foreign earnings, amount 104 95 98
Recognition of previously unrecognized income tax benefits related to uncertain tax positions (15) (33) (43)
Credits and other incentives, amount (57) (37) (17)
Other adjustments, amount (10) 3 2
Total provision for income taxes $ 713 $ 668 $ 730
Effective Income Tax Rate Reconciliation, Percent [Abstract]      
Tax expense, at U.S. federal statutory rate, percentage 21.00% 21.00% 21.00%
State and local income taxes, net of federal benefit, percentage 2.50% 2.00% 2.10%
Non-taxable income for Indian tax purposes, percentage 0.00% 0.00% (0.20%)
Rate differential on foreign earnings, percentage 3.50% 3.40% 3.20%
Recognition of previously unrecognized income tax benefits related to uncertain tax positions, percentage (0.50%) (1.20%) (1.40%)
Credits and other incentives, percent (1.90%) (1.30%) (0.60%)
Other adjustments, percent (0.30%) 0.10% 0.10%
Total provision for income taxes, percentage 24.30% 24.00% 24.20%
v3.25.0.1
Income Taxes (Schedule Of Deferred Tax Assets And Liabilities) (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Deferred income tax assets:    
Net operating losses $ 50 $ 52
Revenue recognition 51 126
Compensation and benefits 164 172
Minimum alternative tax (MAT) and other credits 11 16
Expenses not currently deductible 1,189 672
Deferred income tax assets, gross 1,465 1,038
Less valuation allowance (48) (53)
Deferred income tax assets, net 1,417 985
Deferred income tax liabilities:    
Depreciation and amortization 298 184
Deferred Tax Liabilities, Deferred Expense 24 31
Other 1 3
Deferred income tax liabilities 323 218
Net deferred income tax assets $ 1,094 $ 767
v3.25.0.1
Income Taxes ITD Dispute (Details)
$ in Millions, ₨ in Billions
 12 Months Ended
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2016
USD ($)
Dec. 31, 2013
USD ($)
Dec. 31, 2023
INR (₨)
Apr. 30, 2018
INR (₨)
Mar. 31, 2018
INR (₨)
One-time Transaction [Table] [Line Items]                
Income Tax Expense (Benefit) $ 713 $ 668 $ 730          
Deposits Assets 403 60            
Restricted Cash Equivalents   96            
Long-term investments [Member]                
One-time Transaction [Table] [Line Items]                
Restricted Investments 0 355            
Foreign Tax Jurisdiction | Ministry of Finance, India [Member] | 2016 India Cash Remittance [Member]                
One-time Transaction [Table] [Line Items]                
Foreign Earnings Repatriated       $ 2,800        
Income Tax Expense (Benefit)       $ 135        
Income Tax, Disputed Amount $ 386             ₨ 33
Deposits Assets | ₨             ₨ 5  
Deposits Assets, Percent Disputed Tax Amount             15.00%  
Restricted Investments   355            
Restricted Cash Equivalents   96            
Foreign Tax Jurisdiction | Ministry of Finance, India [Member] | 2016 India Cash Remittance [Member] | Long-term investments [Member]                
One-time Transaction [Table] [Line Items]                
Restricted Investments   $ 355       ₨ 30    
Foreign Tax Jurisdiction | Ministry of Finance, India [Member] | 2013 India Share Repurchase [Member]                
One-time Transaction [Table] [Line Items]                
Foreign Earnings Repatriated         $ 523      
v3.25.0.1
Income Taxes (Summary Of Changes In Unrecognized Tax Benefits) (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Changes in unrecognized income tax benefits      
Balance, beginning of year $ 260 $ 269 $ 194
Additions based on tax positions related to the current year 15 31 53
Additions for tax positions of prior years 65 22 65
Reductions for tax positions due to lapse of statutes of limitations (15) (15) (43)
Reductions for tax positions of prior years (6) (33) 0
Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities 0 (14) 0
Balance, end of year $ 319 $ 260 $ 269
v3.25.0.1
Derivative Financial Instruments (Narrative) (Details)
$ in Millions
 12 Months Ended
Dec. 31, 2024
USD ($)
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Cash flow hedge losses expected to be reclassified to earnings within the next 12 months $ (16)
v3.25.0.1
Derivative Financial Instruments (Location And Fair Values Of Derivative Financial Instruments In Our Consolidated Statement Of Financial Position) (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Derivatives, Fair Value [Line Items]    
Derivative assets fair value $ 2 $ 20
Derivative liabilities fair value 37 15
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward Contracts [Member]    
Derivatives, Fair Value [Line Items]    
Derivative assets fair value 1 1
Derivative liabilities fair value 2 9
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward Contracts [Member] | Other Current Assets    
Derivatives, Fair Value [Line Items]    
Derivative assets fair value 1 1
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward Contracts [Member] | Accrued Expenses And Other Current Liabilities    
Derivatives, Fair Value [Line Items]    
Derivative liabilities fair value 2 9
Cash Flow Hedges [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member]    
Derivatives, Fair Value [Line Items]    
Derivative assets fair value 1 19
Derivative liabilities fair value 35 6
Cash Flow Hedges [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member] | Other Current Assets    
Derivatives, Fair Value [Line Items]    
Derivative assets fair value 1 14
Cash Flow Hedges [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member] | Other Noncurrent Assets    
Derivatives, Fair Value [Line Items]    
Derivative assets fair value 0 5
Cash Flow Hedges [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member] | Accrued Expenses And Other Current Liabilities    
Derivatives, Fair Value [Line Items]    
Derivative liabilities fair value 22 5
Cash Flow Hedges [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member] | Other Noncurrent Liabilities [Member]    
Derivatives, Fair Value [Line Items]    
Derivative liabilities fair value $ 13 $ 1
v3.25.0.1
Derivative Financial Instruments (Notional Value Of Outstanding Cash Flow Hedge Contracts By Year Of Maturity And Net Unrealized (Loss) Gain Included In Accumulated Other Comprehensive Income) (Details) - Designated as Hedging Instrument [Member] - Cash Flow Hedges [Member] - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Foreign Exchange Contract [Member]    
Derivative [Line Items]    
Derivative, notional amount $ 2,930 $ 2,898
Foreign Exchange Contract, Maturity 2024    
Derivative [Line Items]    
Derivative, notional amount 0 1,878
Foreign Exchange Contract, Maturity 2025    
Derivative [Line Items]    
Derivative, notional amount 2,010 1,020
Foreign Exchange Option [Member]    
Derivative [Line Items]    
Derivative, notional amount 0 45
Foreign Exchange Contract, Maturity 2026    
Derivative [Line Items]    
Derivative, notional amount $ 920 $ 0
v3.25.0.1
Derivative Financial Instruments (Location And Amounts Of Pre-Tax Gains (Losses) On Cash Flow Hedge Derivatives Financial Instruments) (Details) - Cash Flow Hedges [Member] - Designated as Hedging Instrument [Member] - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Derivative Instruments, Gain (Loss) [Line Items]    
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net $ 12 $ (26)
Cost of revenues    
Derivative Instruments, Gain (Loss) [Line Items]    
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net 11 (23)
SG&A expenses    
Derivative Instruments, Gain (Loss) [Line Items]    
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net 1 (3)
Foreign Exchange Contract [Member]    
Derivative Instruments, Gain (Loss) [Line Items]    
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification, Tax $ (35) $ 55
v3.25.0.1
Derivative Financial Instruments (Additional Information Related To Outstanding Contracts Not Designated As Hedging Instruments) (Details) - Not Designated as Hedging Instrument [Member] - Foreign Exchange Forward Contracts [Member] - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Derivative [Line Items]    
Derivative, notional amount $ 489 $ 1,317
Market value $ (1) $ (8)
v3.25.0.1
Derivative Financial Instruments (Location And Amounts Of Pre-Tax Gains (Losses) On Derivative Financial Instruments Not Designated As Hedges) (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Derivative Instruments, Gain (Loss) [Line Items]    
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Foreign currency exchange gains (losses), net Foreign currency exchange gains (losses), net
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward Contracts [Member]    
Derivative Instruments, Gain (Loss) [Line Items]    
Amount of net gains (losses) on derivative instruments $ 10 $ (40)
v3.25.0.1
Fair Value Measurements (Financial Assets And (Liabilities) Measured At Fair Value On A Recurring Basis) (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Short-term Investments [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current $ 11 $ 11
Long-term investments [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Restricted Investments 0 355
Fair Value, Recurring [Member] | Short-term Investments [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 11 11
Fair Value, Recurring [Member] | Other Current Assets    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Foreign Currency Contract, Asset, Fair Value Disclosure 2 15
Fair Value, Recurring [Member] | Long-term investments [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Restricted Investments   355
Fair Value, Recurring [Member] | Other Noncurrent Assets    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Foreign Currency Contract, Asset, Fair Value Disclosure   5
Fair Value, Recurring [Member] | Accrued Expenses And Other Current Liabilities    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Foreign Currency Contracts, Liability, Fair Value Disclosure (24) (14)
Business Combination, Contingent Consideration, Liability   (30)
Fair Value, Recurring [Member] | Other Noncurrent Liabilities [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Foreign Currency Contracts, Liability, Fair Value Disclosure (13) (1)
Fair Value, Recurring [Member] | Money Market Funds [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Cash and Cash Equivalents, Fair Value Disclosure 40 327
Fair Value, Recurring [Member] | Bank Time Deposits [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Cash and Cash Equivalents, Fair Value Disclosure 991 834
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Short-term Investments [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 11 11
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Other Current Assets    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Foreign Currency Contract, Asset, Fair Value Disclosure 0 0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Other Noncurrent Assets    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Foreign Currency Contract, Asset, Fair Value Disclosure   0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Accrued Expenses And Other Current Liabilities    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Foreign Currency Contracts, Liability, Fair Value Disclosure 0 0
Business Combination, Contingent Consideration, Liability   0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Other Noncurrent Liabilities [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Foreign Currency Contracts, Liability, Fair Value Disclosure 0 0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member] | Cash Equivalents [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Cash and Cash Equivalents, Fair Value Disclosure 40 327
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Short-term Investments [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0 0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Other Current Assets    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Foreign Currency Contract, Asset, Fair Value Disclosure 2 15
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Long-term investments [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Restricted Investments   355
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Other Noncurrent Assets    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Foreign Currency Contract, Asset, Fair Value Disclosure   5
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Accrued Expenses And Other Current Liabilities    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Foreign Currency Contracts, Liability, Fair Value Disclosure (24) (14)
Business Combination, Contingent Consideration, Liability   0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Other Noncurrent Liabilities [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Foreign Currency Contracts, Liability, Fair Value Disclosure (13) (1)
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Money Market Funds [Member] | Cash Equivalents [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Cash and Cash Equivalents, Fair Value Disclosure 0 0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Bank Time Deposits [Member] | Cash Equivalents [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Cash and Cash Equivalents, Fair Value Disclosure 991 834
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Short-term Investments [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0 0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Other Current Assets    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Foreign Currency Contract, Asset, Fair Value Disclosure 0 0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Other Noncurrent Assets    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Foreign Currency Contract, Asset, Fair Value Disclosure   0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Accrued Expenses And Other Current Liabilities    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Foreign Currency Contracts, Liability, Fair Value Disclosure 0 0
Business Combination, Contingent Consideration, Liability   (30)
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Other Noncurrent Liabilities [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Foreign Currency Contracts, Liability, Fair Value Disclosure 0 0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Money Market Funds [Member] | Cash Equivalents [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Cash and Cash Equivalents, Fair Value Disclosure 0 $ 0
Bank Time Deposits [Member] | Fair Value, Recurring [Member] | Short-term Investments [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Investments, Fair Value Disclosure 1  
Bank Time Deposits [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Short-term Investments [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Investments, Fair Value Disclosure $ 1  
v3.25.0.1
Fair Value Measurements (Level 3 Contingent Consideration Liabilities) (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Fair Value, Liability, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Selling, general and administrative expenses Selling, general and administrative expenses
Fair Value, Inputs, Level 3 [Member]    
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Beginning balance $ 30 $ 22
Change in fair value recognized in SG&A expenses 0 17
Payments and other adjustments (30) (9)
Ending balance $ 0 $ 30
v3.25.0.1
Accumulated Other Comprehensive Income Accumulated Other Comprehensive Income (Loss) (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]      
Beginning balance $ 13,227 $ 12,309 $ 11,991
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]      
Other comprehensive income (loss) (202) 205 (336)
Ending balance 14,408 13,227 12,309
Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss), Reclassification Adjustment from AOCI, after Tax (17)    
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax, Portion Attributable to Parent (150) 144 (228)
Foreign currency translation adjustments:      
AOCI Attributable to Parent, Net of Tax [Roll Forward]      
AOCI before Tax, beginning balance (109) (256) (22)
AOCI Tax, beginning balance 5 8 2
Beginning balance (104) (248) (20)
Other Comprehensive Income (Loss), before Tax [Abstract]      
Other Comprehensive Income (Loss), before Tax (152) 147 (234)
Other Comprehensive Income (Loss), Tax [Abstract]      
Other Comprehensive Income (Loss), Tax 2 (3) 6
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]      
Other comprehensive income (loss)   144 (228)
AOCI before Tax, ending balance (261) (109) (256)
AOCI Tax, ending balance 7 5 8
Ending balance (254) (104) (248)
Unrealized gains (losses) on cash flow hedges:      
AOCI Attributable to Parent, Net of Tax [Roll Forward]      
AOCI before Tax, beginning balance 13 (68) 71
AOCI Tax, beginning balance (3) 17 (14)
Beginning balance 10 (51) 57
Other Comprehensive Income (Loss), before Tax [Abstract]      
OCI, before Reclassifications, before Tax (35) 55 (153)
Other Comprehensive Income (Loss), before Tax (47) 81 (139)
Other Comprehensive Income (Loss), Tax [Abstract]      
Other Comprehensive Income (Loss) before Reclassifications, Tax 9 (14) 34
Other Comprehensive Income (Loss), Tax 12 (20) 31
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]      
OCI, before Reclassifications, Net of Tax (26) 41 (119)
Other comprehensive income (loss) (35) 61 (108)
AOCI before Tax, ending balance (34) 13 (68)
AOCI Tax, ending balance 9 (3) 17
Ending balance (25) 10 (51)
Accumulated Other Comprehensive Income (Loss)      
AOCI Attributable to Parent, Net of Tax [Roll Forward]      
AOCI before Tax, beginning balance (96) (324) 49
AOCI Tax, beginning balance 2 25 (12)
Beginning balance (94) (299) 37
Other Comprehensive Income (Loss), before Tax [Abstract]      
Other Comprehensive Income (Loss), before Tax (219) 228 (373)
Other Comprehensive Income (Loss), Tax [Abstract]      
Other Comprehensive Income (Loss), Tax 17 (23) 37
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]      
Other comprehensive income (loss) (202) 205 (336)
AOCI before Tax, ending balance (315) (96) (324)
AOCI Tax, ending balance 19 2 25
Ending balance (296) (94) (299)
Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Attributable to Parent      
AOCI Attributable to Parent, Net of Tax [Roll Forward]      
AOCI before Tax, beginning balance 0    
AOCI Tax, beginning balance 0    
Beginning balance 0    
Other Comprehensive Income (Loss), before Tax [Abstract]      
Other Comprehensive Income (Loss), before Tax (20)    
Other Comprehensive Income (Loss), Tax [Abstract]      
Other Comprehensive Income (Loss), Tax 3    
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]      
AOCI before Tax, ending balance (20) 0  
AOCI Tax, ending balance 3 0  
Ending balance (17) 0  
Cost of revenues | Unrealized gains (losses) on cash flow hedges:      
Other Comprehensive Income (Loss), before Tax [Abstract]      
Reclassification from AOCI, Current Period, before Tax (11) 23 13
Other Comprehensive Income (Loss), Tax [Abstract]      
Reclassification from AOCI, Current Period, Tax 3 (5) (3)
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]      
Reclassification from AOCI, Current Period, Net of Tax (8) 18 10
SG&A expenses | Unrealized gains (losses) on cash flow hedges:      
Other Comprehensive Income (Loss), before Tax [Abstract]      
Reclassification from AOCI, Current Period, before Tax (1) 3 1
Other Comprehensive Income (Loss), Tax [Abstract]      
Reclassification from AOCI, Current Period, Tax 0 (1) 0
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]      
Reclassification from AOCI, Current Period, Net of Tax $ (1) $ 2 $ 1
v3.25.0.1
Commitments and Contingencies (Narrative) (Details) - USD ($)
$ in Millions
Mar. 13, 2024
May 25, 2023
Apr. 20, 2021
Oct. 27, 2020
Dec. 31, 2024
Dec. 31, 2023
Mar. 31, 2019
Other Commitments [Line Items]              
Accrued expenses and other current liabilities         $ 2,610 $ 2,425  
Syntel Sterling Best Shores Mauritius Ltd. [Member]              
Other Commitments [Line Items]              
Litigation Settlement, Amount Awarded from Other Party     $ 570 $ 855      
Litigation Settlement Amount Awarded From Other Party, Punitive Damages     285 $ 570      
Litigation Settlement Amount Awarded From Other Party, Actual Damages     $ 285        
Litigation Settlement Amount Vacated, Actual and Punitive Damages   $ 570          
Syntel Sterling Best Shores Mauritius Ltd. [Member] | Positive Outcome Of Litigation, Attorney Fees              
Other Commitments [Line Items]              
Litigation Settlement, Amount Awarded from Other Party $ 15            
India Defined Contribution Obligation [Member]              
Other Commitments [Line Items]              
Accrued expenses and other current liabilities             $ 117
v3.25.0.1
Employee Benefits (Narrative) (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]      
Liability, Defined Benefit Pension Plan, Noncurrent $ 63    
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) 21 $ 16 $ 13
Gratuity Plan [Member]      
Defined Benefit Plan Disclosure [Line Items]      
Liability, Defined Benefit Plan 80 130  
Fund assets 231 221  
Pension and Other Postretirement Benefits Cost (Reversal of Cost) 4 56 45
UNITED STATES      
Defined Benefit Plan Disclosure [Line Items]      
Defined contribution plan expense 115 117 112
All Plans exlcuding United States and India      
Defined Benefit Plan Disclosure [Line Items]      
Defined contribution plan expense 104 107 99
India      
Defined Benefit Plan Disclosure [Line Items]      
Defined contribution plan expense $ 151 $ 149 $ 143
Employee contribution percentage, maximum 12.00%    
v3.25.0.1
Stock-Based Compensation Plans (Narrative) (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2019
2023 Incentive Plan        
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]        
Shares authorized       25.0
Shares available for grant 22.7      
Employee Stock        
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]        
Shares authorized       50.0
Shares available for grant 10.6      
Restricted Stock Units        
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]        
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value $ 172 $ 176 $ 207  
Weighted Average Grant Date Fair Value, Granted $ 77.66 $ 65.95 $ 78.20  
Unrecognized stock-based compensation expense $ 146      
Weighted average remaining requisite service period 1 year 6 months      
Performance Stock Units        
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]        
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value $ 15 $ 22 $ 8  
Weighted Average Grant Date Fair Value, Granted $ 83.63 $ 67.82 $ 90.92  
Unrecognized stock-based compensation expense $ 21      
Weighted average remaining requisite service period 1 year 6 months      
Maximum | Restricted Stock Units        
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]        
Vesting period 4 years      
Maximum | Performance Stock Units        
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]        
Vesting period 4 years      
v3.25.0.1
Stock-Based Compensation Plans (Schedule Of Allocation Of Total Stock-Based Compensation Expense) (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]      
Total stock-based compensation expense $ 175 $ 176 $ 261
Income tax benefit 38 34 59
Cost of revenues      
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]      
Total stock-based compensation expense 26 30 33
SG&A expenses      
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]      
Total stock-based compensation expense 150 153 $ 228
Restructuring Charges [Member]      
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]      
Total stock-based compensation expense $ (1) $ (7)  
v3.25.0.1
Stock-Based Compensation Plans (Summary Of The Activity For Restricted Stock Units) (Details) - Restricted Stock Units - $ / shares
shares in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Number of Units      
Number of Units, Unvested at beginning of period 3.3    
Number of Units, Granted 2.5    
Number of Units, Vested (2.3)    
Number of Units, Forfeited (0.7)    
Number of Units, Unvested at end of period 2.8 3.3  
Weighted Average Grant Date Fair Value (in dollars)      
Weighted Average Grant Date Fair Value, Unvested at beginning of period $ 69.10    
Weighted Average Grant Date Fair Value, Granted 77.66 $ 65.95 $ 78.20
Weighted Average Grant Date Fair Value, Vested 72.04    
Weighted Average Grant Date Fair Value, Forfeited 73.06    
Weighted Average Grant Date Fair Value, Unvested at end of period $ 73.47 $ 69.10  
v3.25.0.1
Stock-Based Compensation Plans (Summary Of The Activity For Performance Stock Units) (Details) - Performance Stock Units - $ / shares
shares in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Number of Units      
Number of Units, Unvested at beginning of period 1.5    
Number of Units, Granted 0.9    
Number of Units, Vested (0.2)    
Number of Units, Forfeited (0.4)    
Number of Units, Adjustment at the conclusion of the performance measurement period 0.3    
Number of Units, Unvested at end of period 1.5 1.5  
Weighted Average Grant Date Fair Value (in dollars)      
Weighted Average Grant Date Fair Value, Unvested at beginning of period $ 74.13    
Weighted Average Grant Date Fair Value, Granted 83.63 $ 67.82 $ 90.92
Weighted Average Grant Date Fair Value, Vested 72.80    
Weighted Average Grant Date Fair Value, Forfeited 78.42    
Weighted Average Grant Date Fair Value, Reduction due to the achievement of lower than maximum performance milestones 86.87    
Weighted Average Grant Date Fair Value, Unvested at end of period $ 76.76 $ 74.13  
v3.25.0.1
Stock-Based Compensation Plans (Schedule Of Assumptions Used To Calculate The Fair Value Of Option Grants) (Details) - Employee Stock - shares
shares in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]      
Eligible employees purchase percentage of whole share of fair market value 95.00% 95.00% 95.00%
Shares issued 0.9 1.1 1.3
v3.25.0.1
Segment Information (Revenues From External Customers And Segment Operating Profit) (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Segment Reporting Information [Line Items]      
Revenues $ 19,736 $ 19,353 $ 19,428
Income from operations 2,892 2,689 2,968
Health Sciences      
Segment Reporting Information [Line Items]      
Revenues 5,932 5,674 5,631
Financial Services      
Segment Reporting Information [Line Items]      
Revenues 5,753 5,809 6,072
Products and Resources      
Segment Reporting Information [Line Items]      
Revenues 4,782 4,628 4,566
Communications, Media and Technology      
Segment Reporting Information [Line Items]      
Revenues 3,269 3,242 3,159
Operating Segments [Member]      
Segment Reporting Information [Line Items]      
Revenues 19,736 19,353 19,428
Less: other segment items 15,580 15,236 15,075
Income from operations 4,156 4,117 4,353
Operating Segments [Member] | Health Sciences      
Segment Reporting Information [Line Items]      
Revenues 5,932 5,674 5,631
Less: other segment items 4,599 4,322 4,441
Income from operations 1,333 1,352 1,190
Operating Segments [Member] | Financial Services      
Segment Reporting Information [Line Items]      
Revenues 5,753 5,809 6,072
Less: other segment items 4,512 4,653 4,749
Income from operations 1,241 1,156 1,323
Operating Segments [Member] | Products and Resources      
Segment Reporting Information [Line Items]      
Revenues 4,782 4,628 4,566
Less: other segment items 3,802 3,644 3,495
Income from operations 980 984 1,071
Operating Segments [Member] | Communications, Media and Technology      
Segment Reporting Information [Line Items]      
Revenues 3,269 3,242 3,159
Less: other segment items 2,667 2,617 2,390
Income from operations 602 625 769
Segment Reporting, Reconciling Item, Corporate Nonsegment [Member]      
Segment Reporting Information [Line Items]      
Less: unallocated costs $ 1,264 $ 1,428 $ 1,385
v3.25.0.1
Segment Information (Revenues And Long-Lived Assets By Geographic Area) (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Geographic Areas, Long-Lived Assets      
Long-lived assets $ 994 $ 1,048 $ 1,101
North America [Member]      
Geographic Areas, Long-Lived Assets      
Long-lived assets 338 335 354
Europe [Member]      
Geographic Areas, Long-Lived Assets      
Long-lived assets 72 90 86
Rest of World [Member]      
Geographic Areas, Long-Lived Assets      
Long-lived assets $ 584 $ 623 $ 661
v3.25.0.1
Subsequent Events (Details) - $ / shares
 12 Months Ended
Feb. 05, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Subsequent Event [Line Items]        
Dividends declared per common share (in usd per share)   $ 1.20 $ 1.16 $ 1.08
Subsequent Event        
Subsequent Event [Line Items]        
Dividends declared per common share (in usd per share) $ 0.31      
v3.25.0.1
Valuation And Qualifying Accounts (Valuation And Qualifying Accounts) (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Warranty Accrual [Member]      
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]      
Balance at Beginning of Period $ 40 $ 41 $ 39
Charged to Costs and Expenses 38 40 41
Charged to Other Accounts 0 0 0
Deductions/Other 40 41 39
Balance at End of Period 38 40 41
Valuation Allowance - Deferred Income Tax Assets [Member]      
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]      
Balance at Beginning of Period 53 41 46
Charged to Costs and Expenses 1 14 3
Charged to Other Accounts 0 0 0
Deductions/Other 6 2 8
Balance at End of Period $ 48 $ 53 $ 41