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Revenues
 6 Months Ended
Jun. 30, 2022
Revenue from Contract with Customer [Abstract]  
Revenues
Disaggregation of Revenues

The tables below present disaggregated revenues from contracts with clients by client location, service line and contract type for each of the 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, and application testing services as well as software solutions and related services while our outsourcing services include application maintenance, infrastructure and 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.

We have defined our Financial Services, Health Sciences (previously referred to as Healthcare), Products and Resources and Communications, Media and Technology segments as ("FS"), ("HS"), ("P&R"), and ("CMT"), respectively, in our disaggregation of revenues tables.
Three Months Ended
June 30, 2022		Six Months Ended
June 30, 2022
(in millions)FSHSP&RCMTTotalFSHSP&RCMTTotal
Revenues
Geography:
North America$1,104 $1,210 $770 $572 $3,656 $2,184 $2,405 $1,531 $1,105 $7,225 
United Kingdom147 44 134 133 458 298 88 266 259 911 
Continental Europe143 126 143 33 445 300 246 288 70 904 
Europe - Total290 170 277 166 903 598 334 554 329 1,815 
Rest of World 148 28 93 78 347 288 61 185 158 692 
Total$1,542 $1,408 $1,140 $816 $4,906 $3,070 $2,800 $2,270 $1,592 $9,732 
Service line:
Consulting and technology services$1,078 $805 $753 $465 $3,101 $2,135 $1,609 $1,507 $913 $6,164 
Outsourcing services464 603 387 351 1,805 935 1,191 763 679 3,568 
Total$1,542 $1,408 $1,140 $816 $4,906 $3,070 $2,800 $2,270 $1,592 $9,732 
Type of contract:
Time and materials$894 $505 $471 $471 $2,341 $1,784 $999 $938 $919 $4,640 
Fixed-price578 617 581 309 2,085 1,135 1,235 1,153 601 4,124 
Transaction or volume-based70 286 88 36 480 151 566 179 72 968 
Total$1,542 $1,408 $1,140 $816 $4,906 $3,070 $2,800 $2,270 $1,592 $9,732 
Three Months Ended
June 30, 2021		Six Months Ended
June 30, 2021
(in millions)FSHSP&RCMTTotalFSHSP&RCMTTotal
Revenues
Geography:
North America$1,049 $1,131 $723 $469 $3,372 $2,062 $2,232 $1,441 $920 $6,655 
United Kingdom130 45 116 112 403 255 85 222 211 773 
Continental Europe186 120 132 44 482 378 238 235 87 938 
Europe - Total316 165 248 156 885 633 323 457 298 1,711 
Rest of World 137 29 84 78 328 265 58 155 142 620 
Total$1,502 $1,325 $1,055 $703 $4,585 $2,960 $2,613 $2,053 $1,360 $8,986 
Service line:
Consulting and technology services$1,012 $769 $668 $422 $2,871 $1,979 $1,514 $1,284 $818 $5,595 
Outsourcing services490 556 387 281 1,714 981 1,099 769 542 3,391 
Total$1,502 $1,325 $1,055 $703 $4,585 $2,960 $2,613 $2,053 $1,360 $8,986 
Type of contract:
Time and materials$908 $514 $446 $422 $2,290 $1,807 $1,033 $864 $819 $4,523 
Fixed-price500 529 506 249 1,784 971 1,028 987 479 3,465 
Transaction or volume-based94 282 103 32 511 182 552 202 62 998 
Total$1,502 $1,325 $1,055 $703 $4,585 $2,960 $2,613 $2,053 $1,360 $8,986 
Costs to Fulfill
Costs to fulfill, such as setup or transition activities, are recorded in "Other noncurrent assets" in our unaudited consolidated statements of financial position and the amortization expense of costs to fulfill is included in "Cost of revenues" in our unaudited consolidated statements of operations. Costs to obtain contracts were immaterial for the periods disclosed. The following table presents information related to the capitalized costs to fulfill for the six months ended June 30:
(in millions)20222021
Beginning balance$394 $467 
Costs capitalized19 25 
Amortization expense(55)(58)
Impairment charge— (9)
Ending balance$358 $425 
Contract Balances
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" in our unaudited consolidated statements of financial position and primarily relate to unbilled amounts on fixed-price contracts utilizing the cost-to-cost method of revenue recognition. The table below shows movements in contract assets for the six months ended June 30:
(in millions)20222021
Beginning balance$310 $315 
Revenues recognized during the period but not billed318 266 
Amounts reclassified to trade accounts receivable(243)(229)
Effect of foreign currency exchange movements(7)— 
Ending balance$378 $352 
Contract liabilities, or deferred revenue, consist of advance payments and billings in excess of revenues recognized. The table below shows movements in the deferred revenue balances (current and noncurrent) for the six months ended June 30:
(in millions)20222021
Beginning balance$443 $419 
Amounts billed but not recognized as revenues385 327 
Revenues recognized related to the beginning balance of deferred revenue(388)(357)
Effect of foreign currency exchange movements(8)— 
Ending balance$432 $389 
Revenues recognized during the six months ended June 30, 2022 for performance obligations satisfied or partially satisfied in previous periods were immaterial.
Remaining Performance Obligations
As of June 30, 2022, the aggregate amount of transaction price allocated to remaining performance obligations was $1,605 million, of which approximately 85% is expected to be recognized as revenues within 2 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
We calculate expected credit losses for trade accounts receivable based on historical credit loss rates for each aging category as adjusted for the current market conditions and forecasts about future economic conditions. The following table presents the activity in the allowance for credit losses for trade accounts receivable for the six months ended June 30:
(in millions)20222021
Beginning balance$50 $57 
Credit loss expense (income) — 1 
Write-offs charged against the allowance(7)(9)
Ending balance$43 $49