Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Operating cash flows:
Net income before non-controlling interests	$ 3,037	$ 2,616
Adjustments to reconcile net income provided by operations:
Depreciation and amortization of fixed assets and capitalized software	270	259
Amortization of intangible assets	257	258
Non-cash lease expense	215	223
Adjustments and payments related to contingent consideration assets and liabilities	(19)	0
Deconsolidation of Russian businesses	0	39
Net gain on investments	(6)	(27)
Net loss (gain) on disposition of assets	18	(112)
Share-based compensation expense	273	283
Changes in assets and liabilities:
Net receivables	(670)	(745)
Other assets	(98)	(14)
Accrued compensation and employee benefits	(458)	(451)
Provision for taxes, net of payments and refunds	242	156
Contributions to pension and other benefit plans in excess of current year credit	(246)	(306)
Other liabilities	(103)	28
Operating lease liabilities	(237)	(244)
Net cash provided by operations	2,475	1,963
Financing cash flows:
Purchase of treasury shares	(900)	(1,600)
Net proceeds from issuance of commercial paper	0	600
Issuance of commercial paper with maturity greater than 90 days	146	0
Repayment of commercial paper with maturity greater than 90 days	(146)	0
Proceeds from issuance of debt	2,170	0
Repayments of debt	(12)	(14)
Purchase of non-controlling interests	(139)	0
Shares withheld for taxes on vested units – treasury shares	(145)	(194)
Issuance of common stock from treasury shares	165	89
Payments of deferred and contingent consideration for acquisitions	(187)	(144)
Receipts of contingent consideration for dispositions	2	3
Distributions of non-controlling interests	(18)	(20)
Dividends paid	(944)	(840)
Change in fiduciary liabilities	1,223	2,148
Net cash provided by financing activities	1,215	28
Investing cash flows:
Capital expenditures	(296)	(367)
Purchases of long term investments	(44)	(19)
Sales of long term investments	18	84
Dispositions	(18)	138
Acquisitions, net of cash and cash held in a fiduciary capacity acquired	(619)	(213)
Other, net	16	14
Net cash used for investing activities	(943)	(363)
Effect of exchange rate changes on cash, cash equivalents, and cash and cash equivalents held in a fiduciary capacity	(120)	(1,592)
Increase in cash, cash equivalents, and cash and cash equivalents held in a fiduciary capacity	2,627	36
Cash, cash equivalents, and cash and cash equivalents held in a fiduciary capacity at beginning of period	12,102	11,374
Cash, cash equivalents, and cash and cash equivalents held in a fiduciary capacity at end of period	14,729	11,410
Cash and cash equivalents	2,901	802
Cash and cash equivalents held in a fiduciary capacity	11,828	10,608
Total cash, cash equivalents, and cash and cash equivalents held in a fiduciary capacity	$ 14,729	$ 11,410