CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 2,119	$ 1,769
Short-term investments	78	90
Accounts receivable, net of allowance for credit losses of $38 in 2023 and $40 in 2022	1,712	1,652
Other current assets	517	583
Total current assets	4,426	4,094
Property and equipment, net of accumulated depreciation of $1,153 in 2023 and $1,123 in 2022	525	502
Operating lease right-of-use assets	332	346
Goodwill	5,892	5,839
Intangible assets, net	2,177	2,210
Deferred tax assets, net	268	266
Other assets	1,099	1,092
Total assets	14,719	14,349
Current liabilities:
Accounts payable and accrued liabilities	805	1,011
Current portion of operating lease liabilities	106	106
Current portion of long-term debt	499	0
Deferred revenue	1,578	1,258
Total current liabilities	2,988	2,375
Non-current portion of deferred revenue	70	75
Long-term debt	6,963	7,389
Deferred tax liabilities, net	476	457
Uncertain tax positions	205	322
Operating lease liabilities	349	368
Other liabilities	610	674
Total liabilities	11,661	11,660
Contingencies
Shareholders' equity:
Preferred stock, par value $0.01 per share; 10,000,000 shares authorized; no shares issued and outstanding	0	0
Capital surplus	1,068	1,054
Retained earnings	13,979	13,618
Treasury stock, at cost; 159,404,478 and 159,702,362 shares of common stock at March 31, 2023 and December 31, 2022, respectively	(11,570)	(11,513)
Accumulated other comprehensive loss	(589)	(643)
Total Moody's shareholders' equity	2,891	2,519
Noncontrolling interests	167	170
Total shareholders' equity	3,058	2,689
Total liabilities, noncontrolling interests, and shareholders' equity	14,719	14,349
Series Common Stock
Shareholders' equity:
Common stock	0	0
Non Series Common Stock
Shareholders' equity:
Common stock	$ 3	$ 3