CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 962.8	$ 2,051.5
Short-term investments	108.3	173.4
Accounts receivable, net of allowances of net of allowances of $32.2 in 2017 and $25.7 in 2016	1,007.3	887.4
Other current assets	200.5	140.8
Total current assets	2,278.9	3,253.1
Property and equipment, net of accumulated depreciation of $681.9 in 2017 and $595.5 in 2016	332.1	325.9
Goodwill	3,722.1	1,023.6
Intangible assets, net	1,633.1	296.4
Deferred tax assets, net	170.2	316.1
Other assets	168.5	112.2
Total assets	8,304.9	5,327.3
Current liabilities:
Accounts payable and accrued liabilities	577.5	1,444.3
Commercial paper	314.8
Current portion of long-term debt	299.3	300.0
Deferred revenue	791.1	683.9
Total current liabilities	1,982.7	2,428.2
Non-current portion of deferred revenue	135.5	134.1
Long-term debt	5,107.3	3,063.0
Deferred tax liabilities, net	452.6	104.3
Unrecognized tax benefits	336.3	199.8
Other liabilities	447.3	425.2
Total liabilities	8,461.7	6,354.6
Contingencies (Note 14)
Shareholders' deficit
Preferred stock, par value $.01 per share; 10,000,000 shares authorized; no shares issued and outstanding
Capital surplus	495.6	477.2
Retained earnings	7,513.4	6,688.9
Treasury stock, at cost; 151,821,294 and 152,208,231 shares of common stock at June 30, 2017 and December 31, 2016, respectively	(8,123.7)	(8,029.6)
Accumulated other comprehensive loss	(257.8)	(364.9)
Total Moody's shareholders' deficit	(369.1)	(1,225.0)
Noncontrolling interests	212.3	197.7
Total shareholders' deficit	(156.8)	(1,027.3)
Total liabilities and shareholders' deficit	8,304.9	5,327.3
Series common stock
Shareholders' deficit
Common stock
Common Stock
Shareholders' deficit
Common stock	$ 3.4	$ 3.4

Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.

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- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.