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Supplemental Disclosures to the Consolidated Statements of Cash Flows
 9 Months Ended
Sep. 30, 2022
Supplemental Cash Flow Information [Abstract]  
Supplemental Disclosures to the Consolidated Statements of Cash Flows Supplemental Disclosures to the Consolidated Statements of Cash Flows
The following table provides additional information concerning acquisitions, interest and income taxes paid for the nine month periods ended September 30, 2022 and 2021.
(In millions)20222021
Assets acquired, excluding cash, and cash and cash equivalents held in a fiduciary capacity$236 $601 
Acquisition-related deposit24 — 
Fiduciary liabilities assumed(2)(17)
Liabilities assumed(28)(59)
Contingent/deferred purchase consideration(17)(141)
Net cash outflow for acquisitions $213 $384 
(In millions)20222021
Interest paid$388 $407 
Income taxes paid, net of refunds$697 $686 
The classification of contingent consideration in the consolidated statements of cash flows is dependent upon whether the receipt, payment or adjustment was part of the initial liability established on the acquisition date (financing) or an adjustment to the acquisition date liability (operating).
The following amounts are included in the consolidated statements of cash flows as operating and financing activities:
For the Nine Months Ended September 30,
(In millions)20222021
Operating:
Contingent consideration payments for prior year acquisitions$(38)$(46)
Receipt of contingent consideration for dispositions— 19 
Acquisition/disposition related net charges (credits) for adjustments38 11 
Adjustments and payments related to contingent consideration$— $(16)
Financing:
Contingent consideration for prior year acquisitions $(28)$(26)
Deferred consideration related to prior year acquisitions (116)(84)
Payments of deferred and contingent consideration for acquisitions$(144)$(110)
Receipt of contingent consideration for dispositions$3 $71 
The Company had non-cash issuances of common stock under its share-based payment plan of $366 million and $225 million for the nine months ended September 30, 2022 and 2021, respectively. The Company recorded share-based compensation expense related to restricted stock units, performance stock units and stock options of $89 million and $283 million for the three and nine months ended September 30, 2022, respectively, and $87 million and $263 million for the three and nine months ended September 30, 2021, respectively.
Statement of Cash Flows Reclassifications
In the first quarter of 2022, the Company refined the statements of cash flows presentation to combine and reclassify certain line items within the operating cash flows section. In the third quarter, the Company further refined the statements of cash flows presentation to separately present purchases and sales of long term investments within the investing cash flows section. The prior year presentation was conformed to the current presentation with no impact on either operating or investing cash flows.