The amount of acquisition cost of a business combination allocated to other current assets of the acquired entity.

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- Definition

Amount of deferred tax assets for the differences between the values assigned and the tax bases of assets in a business combination, net of any valuation allowance.

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Amount of deferred tax liabilities for the differences between the values assigned and the tax bases of liabilities in a business combination.

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- Definition

The amount of acquisition cost of a business combination allocated to property, equipment and capitalized software to be used in ongoing operations.

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- Definition

The amount of acquisition cost of a business combination allocated to working capital which includes cash and cash equivalents, short-term investments, client receivables, other current assets, accounts payable and other current liabilities.

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- Definition

The calculated weighted-average amortization period of a major class of finite-lived intangible assets acquired during the current period either individually or as part of a group of assets (in either an asset acquisition or business combination). A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 44
-Subparagraph a(3)

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- Definition

The total cost of the acquired entity including the cash paid to shareholders of acquired entities, fair value of debt and equity securities issued to shareholders of acquired entities, the fair value of the liabilities assumed, and direct costs of the acquisition.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51
-Subparagraph d

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- Definition

The amount of acquisition cost of a business combination allocated to an identifiable intangible asset that will be amortized.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 52

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51
-Subparagraph e

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- Definition

The total purchase price of the acquired entity. This includes cash paid to equity interest holders of the acquired entity, fair value of debt and equity securities issued to equity holders of the acquired entity, and transaction costs paid to third parties to consummate the acquisition.

+ References

+ Details

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- Definition

The amount of acquisition cost of a business combination allocated to other current liabilities of the acquired entity. Does not include amounts allocated to the current portion of long-term debt, accounts payable and accrued expenses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51
-Subparagraph e

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- Definition

Amount of deferred tax assets or liabilities for the differences between the values assigned and the tax bases of assets and liabilities in a business combination, net of any valuation allowance for deferred tax assets.

+ References

+ Details

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- Definition

Amount of goodwill arising from a business combination, which is the excess of the cost of the acquired entity over the amounts assigned to assets acquired and liabilities assumed.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 52
-Subparagraph c

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 53
-Subparagraph d

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- Definition

The amount of acquisition cost of a business combination allocated to the noncurrent portion of the long-term debt assumed from the acquired entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51
-Subparagraph e

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 37
-Subparagraph g

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 98-1

+ Details

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- Definition

The amount of acquisition cost of a business combination allocated to noncurrent assets of the acquired entity, except for property plant and equipment, intangible assets, and goodwill.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51
-Subparagraph e

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 98-1

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 37
-Subparagraph f

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- Definition

The amount of acquisition cost of a business combination allocated to other noncurrent liabilities of the acquired entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51
-Subparagraph e

+ Details

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Acquisitions and Dispositions (Details 3) (USD $)					6 Months Ended		6 Months Ended
Acquisitions and Dispositions (Details 3) (USD $)	Jun. 30, 2011	Jun. 30, 2010	Oct. 01, 2010 Hewitt Associates, Inc (Hewitt)	Oct. 01, 2010 Hewitt Associates, Inc (Hewitt) Registered trademarks	Jun. 30, 2011 Hewitt Associates, Inc (Hewitt) Customer relationships	Oct. 01, 2010 Hewitt Associates, Inc (Hewitt) Customer relationships	Jun. 30, 2011 Hewitt Associates, Inc (Hewitt) Technology	Oct. 01, 2010 Hewitt Associates, Inc (Hewitt) Technology
Business acquisition, purchase price allocation
Working capital			$ 391,000,000
Property, equipment, and capitalized software			319,000,000
Identifiable intangible assets				890,000,000		1,800,000,000		215,000,000
Other noncurrent assets			344,000,000
Long-term debt			346,000,000
Other noncurrent liabilities			361,000,000
Net deferred tax liability			1,035,000,000
Net assets acquired			2,217,000,000
Goodwill	59,000,000	41,000,000	2,715,000,000
Total consideration transferred	92,000,000	104,000,000	4,932,000,000
Other current assets			31,000,000
Deferred tax assets			62,000,000
Other current liabilities			32,000,000
Deferred tax liabilities			$ 1,100,000,000
Weighted average useful life (in years)					12		7