XML 54 R43.htm IDEA: XBRL DOCUMENT v3.10.0.1
Impact of Adopting Topic 606 2 (Details) - USD ($)
$ in Millions
Sep. 30, 2018
Apr. 01, 2018
Mar. 31, 2018
Current assets:      
Cash and cash equivalents $ 2,931   $ 3,405
Trade accounts receivable, net 507   793
Contract assets 817   0
Other current assets 107   210
Total current assets 4,362   4,408
Property and equipment, net 213   237
Goodwill 6,790   6,804
Capitalized software and other intangible assets, net 981   1,111
Deferred income taxes 124   346
Contract assets 112   0
Contract costs 400   0
Other noncurrent assets, net 121   154
Total assets 13,103   13,060
Current liabilities:      
Current portion of long-term debt 20   269
Accounts payable 81   85
Accrued salaries, wages and commissions 201   242
Accrued expenses and other current liabilities 309   340
Deferred revenue and advanced payments 1,002   2,289
Taxes payable, other than income taxes payable 25   55
Federal, state and foreign income taxes payable 72   41
Total current liabilities 1,710   3,321
Long-term debt, net of current portion 2,506   2,514
Federal, state and foreign income taxes payable 297   311
Deferred income taxes 171   111
Deferred revenue and advanced payments 419   820
Other noncurrent liabilities 98   88
Total liabilities 5,201   7,165
Stockholders' equity:      
Preferred stock 0   0
Common stock 59   59
Additional paid-in capital 3,735   3,744
Retained earnings 9,156   6,971
Accumulated other comprehensive loss (463)   (290)
Treasury stock (4,585)   (4,589)
Total stockholders' equity 7,902   5,895
Total liabilities and stockholders' equity 13,103   13,060
As Reported under Topic 606      
Current assets:      
Cash and cash equivalents 2,931 $ 3,405  
Trade accounts receivable, net 507 802  
Contract assets 817 772  
Other current assets 107 172  
Total current assets 4,362 5,151  
Property and equipment, net 213 237  
Goodwill 6,790 6,804  
Capitalized software and other intangible assets, net 981 1,111  
Deferred income taxes 124 125  
Contract assets 112 159  
Contract costs 400 427  
Other noncurrent assets, net 121 135  
Total assets 13,103 14,149  
Current liabilities:      
Current portion of long-term debt 20 269  
Accounts payable 81 85  
Accrued salaries, wages and commissions 201 242  
Accrued expenses and other current liabilities 309 332  
Deferred revenue and advanced payments 1,002 1,222  
Taxes payable, other than income taxes payable 25 55  
Federal, state and foreign income taxes payable 72 211  
Total current liabilities 1,710 2,416  
Long-term debt, net of current portion 2,506 2,514  
Federal, state and foreign income taxes payable 297 421  
Deferred income taxes 171 191  
Deferred revenue and advanced payments 419 529  
Other noncurrent liabilities 98 88  
Total liabilities 5,201 6,159  
Stockholders' equity:      
Preferred stock 0 0  
Common stock 59 59  
Additional paid-in capital 3,735 3,744  
Retained earnings 9,156 9,075  
Accumulated other comprehensive loss (463) (299)  
Treasury stock (4,585) (4,589)  
Total stockholders' equity 7,902 7,990  
Total liabilities and stockholders' equity 13,103 14,149  
Proforma as if the previous accounting of Topic 605 was in effect      
Current assets:      
Cash and cash equivalents 2,931   3,405
Trade accounts receivable, net 502   793
Contract assets 0   0
Other current assets 183   210
Total current assets 3,616   4,408
Property and equipment, net 213   237
Goodwill 6,790   6,804
Capitalized software and other intangible assets, net 981   1,111
Deferred income taxes 338   346
Contract assets 0   0
Contract costs 0   0
Other noncurrent assets, net 136   154
Total assets 12,074   13,060
Current liabilities:      
Current portion of long-term debt 20   269
Accounts payable 81   85
Accrued salaries, wages and commissions 201   242
Accrued expenses and other current liabilities 319   340
Deferred revenue and advanced payments 1,826   2,289
Taxes payable, other than income taxes payable 25   55
Federal, state and foreign income taxes payable 0   41
Total current liabilities 2,472   3,321
Long-term debt, net of current portion 2,506   2,514
Federal, state and foreign income taxes payable 187   311
Deferred income taxes 98   111
Deferred revenue and advanced payments 638   820
Other noncurrent liabilities 98   88
Total liabilities 5,999   7,165
Stockholders' equity:      
Preferred stock 0   0
Common stock 59   59
Additional paid-in capital 3,735   3,744
Retained earnings 7,263   6,971
Accumulated other comprehensive loss (397)   (290)
Treasury stock (4,585)   (4,589)
Total stockholders' equity 6,075   5,895
Total liabilities and stockholders' equity 12,074   $ 13,060
Effect of Change Higher/(Lower)      
Current assets:      
Cash and cash equivalents 0 0  
Trade accounts receivable, net 5 9  
Contract assets 817 772  
Other current assets (76) (38)  
Total current assets 746 743  
Property and equipment, net 0 0  
Goodwill 0 0  
Capitalized software and other intangible assets, net 0 0  
Deferred income taxes (214) (221)  
Contract assets 112 159  
Contract costs 400 427  
Other noncurrent assets, net (15) (19)  
Total assets 1,029 1,089  
Current liabilities:      
Current portion of long-term debt 0 0  
Accounts payable 0 0  
Accrued salaries, wages and commissions 0 0  
Accrued expenses and other current liabilities (10) (8)  
Deferred revenue and advanced payments (824) (1,067)  
Taxes payable, other than income taxes payable 0 0  
Federal, state and foreign income taxes payable 72 170  
Total current liabilities (762) (905)  
Long-term debt, net of current portion 0 0  
Federal, state and foreign income taxes payable 110 110  
Deferred income taxes 73 80  
Deferred revenue and advanced payments (219) (291)  
Other noncurrent liabilities 0 0  
Total liabilities (798) (1,006)  
Stockholders' equity:      
Preferred stock 0 0  
Common stock 0 0  
Additional paid-in capital 0 0  
Retained earnings 1,893 2,104  
Accumulated other comprehensive loss (66) (9)  
Treasury stock 0 0  
Total stockholders' equity 1,827 2,095  
Total liabilities and stockholders' equity $ 1,029 $ 1,089