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Revenues and Trade Accounts Receivable
 6 Months Ended
Jun. 30, 2023
Revenue from Contract with Customer [Abstract]  
Revenues and Trade Accounts Receivable
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.
Three Months Ended
June 30, 2023		Six Months Ended
June 30, 2023
(in millions)FSHSP&RCMTTotalFSHSP&RCMTTotal
Revenues
Geography:
North America$1,027 $1,233 $780 $549 $3,589 $2,060 $2,481 $1,521 $1,072 $7,134 
United Kingdom155 44 137 137 473 317 81 269 284 951 
Continental Europe155 135 160 44 494 307 259 310 79 955 
Europe - Total310 179 297 181 967 624 340 579 363 1,906 
Rest of World 126 28 100 76 330 255 52 195 156 658 
Total$1,463 $1,440 $1,177 $806 $4,886 $2,939 $2,873 $2,295 $1,591 $9,698 
Service line:
Consulting and technology services$1,006 $822 $763 $436 $3,027 $2,006 $1,634 $1,495 $878 $6,013 
Outsourcing services457 618 414 370 1,859 933 1,239 800 713 3,685 
Total$1,463 $1,440 $1,177 $806 $4,886 $2,939 $2,873 $2,295 $1,591 $9,698 
Type of contract:
Time and materials$811 $517 $475 $460 $2,263 $1,672 $1,007 $920 $924 $4,523 
Fixed-price608 655 612 305 2,180 1,153 1,305 1,197 598 4,253 
Transaction or volume-based44 268 90 41 443 114 561 178 69 922 
Total$1,463 $1,440 $1,177 $806 $4,886 $2,939 $2,873 $2,295 $1,591 $9,698 
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 
Costs to Fulfill
The following table presents information related to the capitalized costs to fulfill for the six months ended June 30:
(in millions)20232022
Beginning balance$265 $394 
Costs capitalized27 19 
Amortization expense(43)(55)
Ending balance$249 $358 
Costs to obtain contracts were immaterial for the periods disclosed.
Contract Balances
The table below shows movements in contract assets (current and noncurrent) for the six months ended June 30:
(in millions)20232022
Beginning balance$326 $310 
Revenues recognized during the period but not billed327 318 
Amounts reclassified to trade accounts receivable(296)(243)
Amounts acquired in business combinations9 — 
Effect of foreign currency exchange movements— (7)
Ending balance$366 $378 
The table below shows movements in the deferred revenue balances (current and noncurrent) for the six months ended June 30:
(in millions)20232022
Beginning balance$417 $443 
Amounts billed but not recognized as revenues277 385 
Revenues recognized related to the beginning balance of deferred revenue(299)(388)
Amounts acquired in business combinations13 — 
Effect of foreign currency exchange movements2 (8)
Ending balance$410 $432 
Revenues recognized during the six months ended June 30, 2023 for performance obligations satisfied or partially satisfied in previous periods were immaterial.
Remaining Performance Obligations
As of June 30, 2023, the aggregate amount of transaction price allocated to remaining performance obligations was $3,841 million, of which approximately 55% is expected to be recognized as revenues within 2 years and approximately 85% 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
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)20232022
Beginning balance$43 $50 
Credit loss expense (1)
9 — 
Write-offs charged against the allowance(15)(7)
Ending balance$37 $43 
(1)Reported in "Selling, general and administrative expenses" in our unaudited consolidated statements of operations.