Cognizant Technology Solutions (CTSH) 10-Q 31 Oct 19 2019 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2019	Oct. 25, 2019
Cover page.
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2019
Document Transition Report	false
Entity File Number	0-24429
Entity Registrant Name	COGNIZANT TECHNOLOGY SOLUTIONS CORPORATION
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	13-3728359
Entity Address, Address Line One	Glenpointe Centre West
Entity Address, Address Line Two	500 Frank W. Burr Blvd.
Entity Address, City or Town	Teaneck,
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07666
City Area Code	201
Local Phone Number	801-0233
Title of 12(b) Security	Class A Common Stock, $0.01 par value per share
Trading Symbol	CTSH
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		547,565,822
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Entity Central Index Key	0001058290
Current Fiscal Year End Date	--12-31
Amendment Flag	false

Consolidated Statements Of Fina

Consolidated Statements Of Financial Position (Unaudited) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 2,343	$ 1,161
Short-term investments	734	3,350
Trade accounts receivable, net of allowances of $104 and $78, respectively	3,438	3,257
Other current assets	876	909
Total current assets	7,391	8,677
Property and equipment, net	1,318	1,394
Operating lease assets, net	905
Goodwill	3,694	3,481
Intangible assets, net	1,192	1,150
Deferred income tax assets, net	492	442
Long-term investments	79	80
Other noncurrent assets	773	689
Total assets	15,844	15,913
Current liabilities:
Accounts payable	246	215
Deferred revenue	265	286
Short-term debt	38	9
Operating lease liabilities	195
Accrued expenses and other current liabilities	2,175	2,267
Total current liabilities	2,919	2,777
Deferred revenue, noncurrent	71	62
Operating lease liabilities, noncurrent	734
Deferred income tax liabilities, net	57	183
Long-term debt	709	736
Long-term income taxes payable	471	478
Other noncurrent liabilities	181	253
Total liabilities	5,142	4,489
Commitments and contingencies (See Note 13)
Stockholders’ equity:
Preferred stock, $0.10 par value, 15.0 shares authorized, none issued	0	0
Class A common stock, $0.01 par value, 1,000 shares authorized, 550 and 577 shares issued and outstanding as of September 30, 2019 and December 31, 2018, respectively	6	6
Additional paid-in capital	35	47
Retained earnings	10,820	11,485
Accumulated other comprehensive income (loss)	(159)	(114)
Total stockholders’ equity	10,702	11,424
Total liabilities and stockholders’ equity	$ 15,844	$ 15,913

Consolidated Statements Of Fi_2

Consolidated Statements Of Financial Position (Unaudited) (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Trade accounts receivable, allowances	$ 104	$ 78
Preferred stock, par value (in dollars per share)	$ 0.10	$ 0.10
Preferred stock, shares authorized	15,000,000	15,000,000
Preferred stock, issued	0	0
Class A common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Class A common stock, shares authorized	1,000,000,000	1,000,000,000
Class A common stock, shares issued	550,000,000	577,000,000
Class A common stock, shares outstanding	550,000,000	577,000,000

Consolidated Statements Of Oper

Consolidated Statements Of Operations (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
Revenues	$ 4,248	$ 4,078	$ 12,499	$ 11,996
Operating expenses:
Cost of revenues (exclusive of depreciation and amortization expense shown separately below)	2,681	2,480	7,885	7,298
Selling, general and administrative expenses	771	734	2,412	2,250
Depreciation and amortization expense	127	119	375	340
Income from operations	669	745	1,827	2,108
Other income (expense), net:
Interest income	43	47	136	128
Interest expense	(7)	(6)	(20)	(19)
Foreign currency exchange gains (losses), net	(47)	(122)	(29)	(233)
Other, net	0	(2)	3	(2)
Total other income (expense), net	(11)	(83)	90	(126)
Income before provision for income taxes	658	662	1,917	1,982
Provision for income taxes	(160)	(185)	(469)	(530)
Income (Loss) from Equity Method Investments	(1)	0	(1)	1
Net income	$ 497	$ 477	$ 1,447	$ 1,453
Basic earnings per share (usd per share)	$ 0.90	$ 0.82	$ 2.57	$ 2.49
Diluted earnings per share (usd per share)	$ 0.90	$ 0.82	$ 2.57	$ 2.48
Weighted average number of common shares outstanding - Basic (shares)	551	579	563	584
Dilutive effect of shares issuable under stock-based compensation plans (shares)	0	1	0	1
Weighted average number of common shares outstanding - Diluted (shares)	551	580	563	585

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement of Comprehensive Income [Abstract]
Net income	$ 497	$ 477	$ 1,447	$ 1,453
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(65)	(12)	(76)	(46)
Change in unrealized gains and losses on cash flow hedges	(24)	(82)	23	(205)
Change in unrealized gains and losses on available-for-sale securities	0	0	8	(6)
Other comprehensive income (loss)	(89)	(94)	(45)	(257)
Comprehensive income	$ 408	$ 383	$ 1,402	$ 1,196

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) shares in Millions, $ in Millions	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated other comprehensive income (loss):
AOCI, beginning balance at Dec. 31, 2017	$ 10,669	$ 6	$ 49	$ 10,544	$ 70
Beginning balance, shares at Dec. 31, 2017		588
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	520
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent					(6)
Other comprehensive income (loss)	(6)
Common stock issued, stock-based compensation plans - value	60		60
Common stock issued, stock-based compensation plans - shares		2
Stock-based compensation expense	59		59
Repurchases of common stock, Value	(316)		(105)	(211)
Repurchases of common stock, Shares		(4)
Dividends declared, $0.20 per share	(119)			(119)
AOCI, ending balance at Mar. 31, 2018	10,988	$ 6	63	10,856	63
Ending balance, shares at Mar. 31, 2018		586
AOCI, beginning balance at Dec. 31, 2017	10,669	$ 6	49	10,544	70
Beginning balance, shares at Dec. 31, 2017		588
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	1,453
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	(257)				(258)
AOCI, ending balance at Sep. 30, 2018	10,978	$ 6	119	11,041	(188)
Ending balance, shares at Sep. 30, 2018		580
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of changes in accounting principle	121			122	(1)
AOCI, beginning balance at Mar. 31, 2018	10,988	$ 6	63	10,856	63
Beginning balance, shares at Mar. 31, 2018		586
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	456
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent					(157)
Other comprehensive income (loss)	(157)
Common stock issued, stock-based compensation plans - value	42		42
Common stock issued, stock-based compensation plans - shares		2
Stock-based compensation expense	71		71
Repurchases of common stock, Value	(633)		(121)	(512)
Repurchases of common stock, Shares		(8)
Dividends declared, $0.20 per share	(119)			(119)
AOCI, ending balance at Jun. 30, 2018	10,648	$ 6	55	10,681	(94)
Ending balance, shares at Jun. 30, 2018		580
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	477
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	(94)				(94)
Other comprehensive income (loss)	(94)
Common stock issued, stock-based compensation plans - value	40		40
Common stock issued, stock-based compensation plans - shares		1
Stock-based compensation expense	69		69
Repurchases of common stock, Value	(45)		(45)	0
Repurchases of common stock, Shares		(1)
Dividends declared, $0.20 per share	(117)			(117)
AOCI, ending balance at Sep. 30, 2018	10,978	$ 6	119	11,041	(188)
Ending balance, shares at Sep. 30, 2018		580
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of changes in accounting principle					(1)
AOCI, beginning balance at Dec. 31, 2018	$ 11,424	$ 6	47	11,485	(114)
Beginning balance, shares at Dec. 31, 2018	577	577
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 441
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent					40
Other comprehensive income (loss)	40
Common stock issued, stock-based compensation plans - value	50		50
Common stock issued, stock-based compensation plans - shares		2
Stock-based compensation expense	66		66
Repurchases of common stock, Value	(771)		(99)	(672)
Repurchases of common stock, Shares		(10)
Dividends declared, $0.20 per share	(116)			(116)
AOCI, ending balance at Mar. 31, 2019	11,136	$ 6	64	11,140	(74)
Ending balance, shares at Mar. 31, 2019		569
AOCI, beginning balance at Dec. 31, 2018	$ 11,424	$ 6	47	11,485	(114)
Beginning balance, shares at Dec. 31, 2018	577	577
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 1,447
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	(45)				(45)
AOCI, ending balance at Sep. 30, 2019	$ 10,702	$ 6	35	10,820	(159)
Ending balance, shares at Sep. 30, 2019	550	550
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of changes in accounting principle	$ 2			2
AOCI, beginning balance at Mar. 31, 2019	11,136	$ 6	64	11,140	(74)
Beginning balance, shares at Mar. 31, 2019		569
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	509
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent					4
Other comprehensive income (loss)	4
Common stock issued, stock-based compensation plans - value	40		40
Common stock issued, stock-based compensation plans - shares		2
Stock-based compensation expense	54		54
Repurchases of common stock, Value	(1,072)		(120)	(952)
Repurchases of common stock, Shares		(19)
Dividends declared, $0.20 per share	(114)			(114)
AOCI, ending balance at Jun. 30, 2019	10,557	$ 6	38	10,583	(70)
Ending balance, shares at Jun. 30, 2019		552
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	497
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	(89)				(89)
Other comprehensive income (loss)	(89)
Common stock issued, stock-based compensation plans - value	37		37
Common stock issued, stock-based compensation plans - shares		2
Stock-based compensation expense	52		52
Repurchases of common stock, Value	(241)		(92)	(149)
Repurchases of common stock, Shares		(4)
Dividends declared, $0.20 per share	(111)			(111)
AOCI, ending balance at Sep. 30, 2019	$ 10,702	$ 6	$ 35	$ 10,820	$ (159)
Ending balance, shares at Sep. 30, 2019	550	550

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Cash Flows (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities:
Net income	$ 1,447	$ 1,453
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	393	367
Provision for doubtful accounts	26	5
Deferred income taxes	(203)	46
Stock-based compensation expense	172	199
Other	13	196
Changes in assets and liabilities:
Trade accounts receivable	(176)	(313)
Other current and noncurrent assets	(80)	144
Accounts payable	21	(5)
Deferred revenues, current and noncurrent	(14)	(116)
Other current and noncurrent liabilities	(38)	(86)
Net cash provided by operating activities	1,561	1,890
Cash flows from investing activities:
Purchases of property and equipment	(299)	(281)
Purchases of available-for-sale investment securities	(333)	(1,356)
Proceeds from maturity or sale of available-for-sale investment securities	2,107	1,516
Purchases of held-to-maturity investment securities	(423)	(1,093)
Proceeds from maturity of held-to-maturity investment securities	1,281	750
Purchases of other investments	(460)	(479)
Proceeds from maturity or sale of other investments	468	345
Payments for business combinations, net of cash acquired	(378)	(479)
Net cash provided by (used in) investing activities	1,963	(1,077)
Cash flows from financing activities:
Issuance of common stock under stock-based compensation plans	127	142
Repurchases of common stock	(2,084)	(994)
Repayment of term loan borrowings and finance lease and earnout obligations	(16)	(89)
Net change in notes outstanding under the revolving credit facility	0	(75)
Dividends paid	(343)	(352)
Net cash (used in) financing activities	(2,316)	(1,368)
Effect of exchange rate changes on cash and cash equivalents	(26)	(31)
Increase (decrease) in cash and cash equivalents	1,182	(586)
Cash and cash equivalents, beginning of year	1,161	1,925
Cash and cash equivalents, end of period	$ 2,343	$ 1,339

Interim Consolidated Financial

Interim Consolidated Financial Statements	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Interim Consolidated Financial Statements	The terms “Cognizant,” “we,” “our,” “us” and “the Company” refer to Cognizant Technology Solutions Corporation and its subsidiaries unless the context indicates otherwise. We have prepared the accompanying unaudited consolidated financial statements included herein in accordance with generally accepted accounting principles in the United States of America ("GAAP"), and Regulation S-X under the Securities Exchange Act of 1934, (as amended, the "Exchange Act"). The accompanying unaudited consolidated financial statements should be read in conjunction with our audited consolidated financial statements (and notes thereto) included in our Annual Report on Form 10-K for the year ended December 31, 2018 . In our opinion, all adjustments considered necessary for a fair statement of the accompanying unaudited consolidated financial statements have been included and all adjustments are of a normal and recurring nature. Operating results for the interim periods are not necessarily indicative of results that may be expected to occur for the entire year. Recently Adopted Accounting Pronouncements Date Issued and Topic Date Adopted and Method Description Impact February 2016 January 1, 2019 Effective Date Method The new standard replaces the existing guidance on leases and requires the lessee to recognize a right-of-use ("ROU") asset and a lease liability for all leases with lease terms greater than twelve months. For finance leases, the lessee recognizes interest expense and amortization of the ROU asset, and for operating leases, the lessee recognizes total lease expense on a straight-line basis. The standard offers several practical expedients for transition and certain expedients specific to lessees or lessors. The standard allows for two methods of adoption: retrospective to each prior reporting period presented with the cumulative effect of adoption recognized at the beginning of the earliest period presented or retrospective to the beginning of the period of adoption through a cumulative-effect adjustment (the "Effective Date Method"). See Note 6 for the impact of adoption of this standard. March 2017 January 1, 2019 Modified Retrospective This update shortens the amortization period for certain callable debt securities held at a premium to the earliest call date. The amendments do not require an accounting change for securities held at a discount. Upon adoption, entities are required to use a modified retrospective transition with the cumulative effect adjustment recognized to retained earnings as of the beginning of the period of adoption. The adoption of this update did not have an impact on our consolidated financial statements. August 2018 Early adoption on January 1, 2019 Prospective This update aligns the accounting for costs incurred to implement a CCA that is a service arrangement with the guidance on capitalizing costs associated with developing or obtaining internal-use software. In addition, this update clarifies the financial statement presentation requirement for capitalized implementation costs and related amortization of such costs. The adoption of this update did not have an impact on our consolidated financial statements.

Revenues

Revenues	9 Months Ended
	Sep. 30, 2019
Revenue from Contract with Customer [Abstract]
Revenues	Disaggregation of Revenues The tables below present disaggregated revenues from contracts with customers by customer location, service line and contract-type for each of our business segments. We believe this disaggregation best depicts how the nature, amount, timing and uncertainty of our revenues and cash flows are affected by industry, market and other economic factors. Revenues are attributed to regions based upon customer location. Substantially all of the revenue in our North America region relates to operations in the United States. We have defined our Financial Services, Healthcare, Products and Resources and Communications, Media and Technology segments as ("FS"), ("HC"), ("P&R"), and ("CMT"), respectively, in our disaggregation of revenues tables. Three Months Ended Nine Months Ended FS HC P&R CMT Total FS HC P&R CMT Total (in millions) Revenues Geography: North America $ 1,052 $ 1,036 $ 687 $ 448 $ 3,223 $ 3,105 $ 3,084 $ 1,986 $ 1,310 $ 9,485 United Kingdom 117 36 95 77 325 365 90 286 235 976 Continental Europe 192 85 115 38 430 548 247 340 127 1,262 Europe - Total 309 121 210 115 755 913 337 626 362 2,238 Rest of World 131 18 69 52 270 383 53 195 145 776 Total $ 1,492 $ 1,175 $ 966 $ 615 $ 4,248 $ 4,401 $ 3,474 $ 2,807 $ 1,817 $ 12,499 Service line: Consulting and technology services $ 972 $ 634 $ 592 $ 332 $ 2,530 $ 2,832 $ 1,885 $ 1,705 $ 958 $ 7,380 Outsourcing services 520 541 374 283 1,718 1,569 1,589 1,102 859 5,119 Total $ 1,492 $ 1,175 $ 966 $ 615 $ 4,248 $ 4,401 $ 3,474 $ 2,807 $ 1,817 $ 12,499 Type of contract: Time and materials $ 925 $ 472 $ 421 $ 382 $ 2,200 $ 2,764 $ 1,372 $ 1,222 $ 1,136 $ 6,494 Fixed-price 481 420 441 202 1,544 1,422 1,202 1,279 589 4,492 Transaction or volume-based 86 283 104 31 504 215 900 306 92 1,513 Total $ 1,492 $ 1,175 $ 966 $ 615 $ 4,248 $ 4,401 $ 3,474 $ 2,807 $ 1,817 $ 12,499 Three Months Ended Nine Months Ended FS HC P&R CMT Total FS HC P&R CMT Total (in millions) Revenues Geography: North America $ 1,033 $ 1,084 $ 609 $ 381 $ 3,107 $ 3,133 $ 3,167 $ 1,766 $ 1,083 $ 9,149 United Kingdom 127 23 90 85 325 357 68 266 253 944 Continental Europe 170 69 109 50 398 497 191 327 138 1,153 Europe - Total 297 92 199 135 723 854 259 593 391 2,097 Rest of World 134 13 55 46 248 407 40 165 138 750 Total $ 1,464 $ 1,189 $ 863 $ 562 $ 4,078 $ 4,394 $ 3,466 $ 2,524 $ 1,612 $ 11,996 Service line: Consulting and technology services $ 902 $ 645 $ 512 $ 292 $ 2,351 $ 2,658 $ 1,896 $ 1,492 $ 859 $ 6,905 Outsourcing services 562 544 351 270 1,727 1,736 1,570 1,032 753 5,091 Total $ 1,464 $ 1,189 $ 863 $ 562 $ 4,078 $ 4,394 $ 3,466 $ 2,524 $ 1,612 $ 11,996 Type of contract: Time and materials $ 954 $ 464 $ 374 $ 354 $ 2,146 $ 2,842 $ 1,364 $ 1,122 $ 995 $ 6,323 Fixed-price 453 452 392 187 1,484 1,384 1,406 1,120 545 4,455 Transaction or volume-based 57 273 97 21 448 168 696 282 72 1,218 Total $ 1,464 $ 1,189 $ 863 $ 562 $ 4,078 $ 4,394 $ 3,466 $ 2,524 $ 1,612 $ 11,996 Costs to Fulfill The following table presents information related to the capitalized costs to fulfill, such as set-up or transition activities, for the nine months ended September 30, 2019 . Costs to fulfill are recorded in "Other noncurrent assets" in our unaudited consolidated statements of financial position and the amortization expense of costs to fulfill is included in "Cost of revenues" in our unaudited consolidated statement of operations. Costs to obtain contracts were immaterial for the period disclosed. Costs to Fulfill (in millions) Balance - December 31, 2018 $ 400 Amortization expense (58 ) Costs capitalized 143 Balance - September 30, 2019 $ 485 Contract Balances A contract asset is a right to consideration that is conditional upon factors other than the passage of time. Contract assets are presented in "Other current assets" in our unaudited consolidated statements of financial position and primarily relate to unbilled amounts on fixed-price contracts utilizing the cost to cost method of revenue recognition. The table below shows significant movements in contract assets: Contract Assets (in millions) Balance - December 31, 2018 $ 305 Revenues recognized during the period but not billed 340 Amounts reclassified to accounts receivable (280 ) Balance - September 30, 2019 $ 365 Our contract liabilities, or deferred revenue, consist of advance payments and billings in excess of revenues recognized. We classify deferred revenue as current or noncurrent based on the timing of when we expect to recognize the revenues. The table below shows significant movements in the deferred revenue balances (current and noncurrent) for the period disclosed: Deferred Revenue (in millions) Balance - December 31, 2018 $ 348 Amounts billed but not recognized as revenues 217 Revenues recognized related to the opening balance of deferred revenue (229 ) Balance - September 30, 2019 $ 336 Revenues recognized during the three and nine months ended September 30, 2019 for performance obligations satisfied or partially satisfied in previous periods were immaterial. We have an ongoing contractual dispute with a Healthcare customer related to a large volume-based contract (“Customer Dispute”). The customer is contesting certain payment obligations, and the dispute impacts the consideration to which we are entitled under the contract. During the third quarter of 2019, as a result of recent developments, we reduced our estimate of the variable consideration related to this contract. Our estimate of the variable consideration involves judgment and is based on reasonably available information at the time our consolidated financial statements are prepared. However, negotiations with the customer are ongoing and the ultimate amount of consideration recognized in connection with the contract may be different from our estimate. Remaining Performance Obligations As of September 30, 2019 , the aggregate amount of transaction price allocated to remaining performance obligations, was $1,778 million of which approximately 70% is expected to be recognized as revenue within 2 years. Disclosure is not required for performance obligations that meet any of the following criteria: (1) contracts with a duration of one year or less as determined under the New Revenue Standard, (2) contracts for which we recognize revenues based on the right to invoice for services performed, (3) variable consideration allocated entirely to a wholly unsatisfied performance obligation or to a wholly unsatisfied promise to transfer a distinct good or service that forms part of a single performance obligation in accordance with ASC 606-10-25-14(b), for which the criteria in ASC 606-10-32-40 have been met, or (4) variable consideration in the form of a sales-based or usage based royalty promised in exchange for a license of intellectual property. Many of our performance obligations meet one or more of these exemptions and therefore are not included in the remaining performance obligation amounts disclosed above.

Business Combinations

Business Combinations	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Business Combinations	During the nine months ended September 30, 2019 , we acquired 100% ownership in the following: • Mustache, a creative content agency based in the United States, which is expected to extend our capabilities in creating original and branded content for digital, broadcast and social mediums (acquired on January 15, 2019). • Meritsoft, a financial software company based in Ireland, which is expected to complement our service offerings to capital markets institutions (acquired on March 4, 2019). • Samlink, a developer of services and solutions for the financial sector based in Finland, which is expected to strengthen our banking capabilities and expand our service capabilities in the Nordic region (acquired on April 1, 2019). • Zenith Technologies, a life sciences company based in Ireland, which is expected to extend our service capabilities for connected biopharmaceutical and medical device manufacturers (acquired on July 29, 2019). The allocations of preliminary purchase price to the fair value of the aggregate assets acquired and liabilities assumed were as follows: Fair Value Weighted Average Useful Life (in millions) Cash $ 38 Current assets 79 Property, plant and equipment and other noncurrent assets 21 Non-deductible goodwill 234 Customer relationship intangible assets 138 9.7 years Other intangible assets 39 6.9 years Current liabilities (59 ) Noncurrent liabilities (40 ) Purchase price, inclusive of contingent consideration $ 450 The allocation is preliminary and will be finalized as soon as practicable within the measurement period, but in no event later than one year following the date of acquisition. The acquisitions completed during the nine months ended September 30, 2019 were not material, individually or in the aggregate, to our operations or cash flow. Accordingly, pro forma results have not been presented. We have allocated the purchase price related to these transactions to tangible and intangible assets acquired and liabilities assumed, including non-deductible goodwill, based on their estimated fair values. Goodwill from these acquisitions has been allocated primarily to the Financial Services and Healthcare reportable segments. The primary items that generated goodwill are the value of the acquired assembled workforces and synergies between the acquired companies and us, neither of which qualify as an amortizable intangible asset.

Realignment Charges

Realignment Charges	9 Months Ended
	Sep. 30, 2019
Realignment Charges [Abstract]
Realignment Charges	improving our customer focus, our cost structure and the efficiency and effectiveness of our delivery while continuing to drive revenue growth. As part of the realignment program, we incurred costs associated with our CEO transition and the departure of our President ("Executive Transition Costs"), employee separation costs, employee retention costs and third party realignment costs. Our third party realignment costs include professional fees related to the development of our realignment program and facility exit costs. The total costs related to the realignment are reported in "Selling, general and administrative expenses" in our unaudited consolidated statements of operations. We do not allocate realignment charges to individual segments in internal management reports used by the chief operating decision maker. Accordingly, such expenses are separately disclosed in our segment reporting as “unallocated costs”. See Note 15 . Realignment charges were as follows: Three Months Ended Nine Months Ended 2019 2018 2019 2018 (in millions) Executive Transition Costs $ — $ — $ 22 $ — Employee separation costs 33 11 60 11 Employee retention costs 18 — 18 — Third party realignment costs 14 — 16 1 Total realignment costs $ 65 $ 11 $ 116 $ 12 Changes in our accrued employee separation costs, included in "Accrued expenses and other current liabilities" in our unaudited consolidated statement of financial position, are presented in the table below. (in millions) Balance - December 31, 2018 $ — Employee separation costs accrued 60 Payments made 32 Balance - September 30, 2019 $ 28

Investments

Investments	9 Months Ended
	Sep. 30, 2019
Investments [Abstract]
Investments	Our investments were as follows: September 30, 2019 December 31, 2018 (in millions) Short-term investments: Equity investment security $ 26 $ 25 Available-for-sale investment securities — 1,760 Held-to-maturity investment securities 224 1,065 Time deposits (1) 484 500 Total short-term investments $ 734 $ 3,350 Long-term investments: Equity and cost method investments $ 73 $ 74 Held-to-maturity investment securities 6 6 Total long-term investments $ 79 $ 80 (1) Includes $419 million and $423 million in restricted time deposits as of September 30, 2019 and December 31, 2018 , respectively. See Note 9 . Equity Investment Security Our equity investment security is a U.S. dollar denominated investment in a fixed income mutual fund. Realized and unrealized gains and losses were immaterial for the three and nine months ended September 30, 2019 and 2018 . Available-for-Sale Investment Securities 2019 During the second quarter of 2019, all of our available-for-sale investment securities either matured or were sold. Proceeds from sales of available-for-sale investment securities and the gross gains and losses that have been included in earnings as a result of those sales were as follows: Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 (in millions) Proceeds from sales of available-for-sale investment securities $ — $ 1,712 Gross gains $ — $ 6 Gross losses — (5 ) Net realized gains on sales of available-for-sale investment securities $ — $ 1 2018 Our 2018 available-for-sale investment securities consisted of U.S. dollar denominated investments primarily in U.S. Treasury notes, U.S. government agency debt securities, municipal debt securities, non-U.S. government debt securities, U.S. and international corporate bonds, certificates of deposit, commercial paper, debt securities issued by supranational institutions, and asset-backed securities, including securities backed by auto loans, credit card receivables, and other receivables. The amortized cost, gross unrealized gains and losses and fair value of available-for-sale investment securities at December 31, 2018 were as follows: Amortized Cost Unrealized Gains Unrealized Losses Fair Value (in millions) U.S. Treasury and agency debt securities $ 630 $ 1 $ (6 ) $ 625 Corporate and other debt securities 420 — (4 ) 416 Certificates of deposit and commercial paper 296 — — 296 Asset-backed securities 336 — (2 ) 334 Municipal debt securities 90 — (1 ) 89 Total available-for-sale investment securities $ 1,772 $ 1 $ (13 ) $ 1,760 The fair value and related unrealized losses of available-for-sale investment securities in a continuous unrealized loss position for less than 12 months and for 12 months or longer were as follows as of December 31, 2018 : Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in millions) U.S. Treasury and agency debt securities $ 84 $ — $ 446 $ (6 ) $ 530 $ (6 ) Corporate and other debt securities 108 (1 ) 254 (3 ) 362 (4 ) Certificates of deposit and commercial paper 295 — — — 295 — Asset-backed securities 93 — 179 (2 ) 272 (2 ) Municipal debt securities 17 — 64 (1 ) 81 (1 ) Total $ 597 $ (1 ) $ 943 $ (12 ) $ 1,540 $ (13 ) The unrealized losses for the above securities as of December 31, 2018 were primarily attributable to changes in interest rates. The gross unrealized gains and losses in the above tables were recorded, net of tax, in "Accumulated other comprehensive income (loss)" in our unaudited consolidated statement of financial position. Proceeds from sales of available-for-sale investment securities and the gross gains and losses that have been included in earnings as a result of those sales were as follows: Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 (in millions) Proceeds from sales of available-for-sale investment securities $ 490 $ 1,049 Gross gains $ — $ — Gross losses (1 ) (3 ) Net realized (losses) on sales of available-for-sale investment securities $ (1 ) $ (3 ) Held-to-Maturity Investment Securities Our held-to-maturity investment securities consist of Indian rupee denominated investments primarily in commercial paper, international corporate bonds and government debt securities. Our investment guidelines are to purchase securities that are investment grade at the time of acquisition. We monitor the credit ratings of the securities in our portfolio on an ongoing basis. The basis for the measurement of fair value of our held-to-maturity investments is Level 2 in the fair value hierarchy. The amortized cost, gross unrealized gains and losses and fair value of held-to-maturity investment securities at September 30, 2019 were as follows: Amortized Unrealized Unrealized Fair (in millions) Short-term investments: Corporate and other debt securities $ 77 $ — $ — $ 77 Commercial paper 147 1 — 148 Total short-term held-to-maturity investments 224 1 — 225 Long-term investments: Corporate and other debt securities 6 — — 6 Total held-to-maturity investment securities $ 230 $ 1 $ — $ 231 The amortized cost, gross unrealized gains and losses and fair value of held-to-maturity investment securities at December 31, 2018 were as follows: Amortized Unrealized Unrealized Fair (in millions) Short-term investments: Corporate and other debt securities $ 546 $ — $ — $ 546 Commercial paper 519 — (1 ) 518 Total short-term held-to-maturity investments 1,065 — (1 ) 1,064 Long-term investments: Corporate and other debt securities 6 — — 6 Total held-to-maturity investment securities $ 1,071 $ — $ (1 ) $ 1,070 The fair value and related unrealized losses of held-to-maturity investment securities in a continuous unrealized loss position for less than 12 months and for 12 months or longer were as follows as of September 30, 2019 : Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in millions) Corporate and other debt securities $ 15 $ — $ 6 $ — $ 21 $ — Total $ 15 $ — $ 6 $ — $ 21 $ — The fair value and related unrealized losses of held-to-maturity investment securities in a continuous unrealized loss position for less than 12 months and for 12 months or longer were as follows as of December 31, 2018 : Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in millions) Corporate and other debt securities $ 263 $ — $ 57 $ — $ 320 $ — Commercial paper 268 (1 ) — — 268 (1 ) Total $ 531 $ (1 ) $ 57 $ — $ 588 $ (1 ) At each reporting date, the Company performs an evaluation of held-to-maturity securities to determine if the unrealized losses are other-than-temporary. We do not consider any of the investments to be other-than-temporarily impaired as of September 30, 2019 . The contractual maturities of our fixed income held-to-maturity investment securities as of September 30, 2019 are set forth in the following table: Amortized Cost Fair Value (in millions) Due within one year $ 224 $ 225 Due after one year and before two years 6 6 Total held-to-maturity investment securities $ 230 $ 231 During the nine months ended September 30, 2019 and the year ended December 31, 2018 , there were no transfers of investments between our available-for-sale and held-to-maturity investment portfolios.

Leases

Leases	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Leases	Adoption of the New Lease Standard On January 1, 2019, we adopted the New Lease Standard using the Effective Date Method applied to all lease contracts existing as of January 1, 2019. Under the Effective Date Method, results for reporting periods beginning on or after January 1, 2019 are presented under the New Lease Standard. We elected the package of practical expedients that permits us to not reassess prior conclusions related to contracts containing leases, lease classification and initial direct costs. Prior period amounts are not adjusted and continue to be reported in accordance with our historic accounting policies. The impact of adoption primarily relates to the recognition of ROU operating lease assets and operating lease liabilities on our unaudited consolidated statement of financial position for all operating leases with a term greater than twelve months . The accounting for our finance leases remained substantially unchanged. The following table provides the impact of adoption of the New Lease Standard on our unaudited consolidated statement of financial position as of January 1, 2019: Location on Statement of Financial Position January 1, 2019 (in millions) Property and equipment, net (1) $ (81 ) Operating lease assets, net (1) (2) (3) 839 Total assets $ 758 Operating lease liabilities (2) (3) $ 191 Operating lease liabilities, noncurrent (2) (3) 670 Accrued expenses and other liabilities (3) (10 ) Other noncurrent liabilities (3) (95 ) Total liabilities $ 756 Retained earnings (4) $ 2 (1) Reflects the reclassification of leasehold land and a built-to-suit lease asset from "Property and equipment, net" to "Operating lease assets, net". (2) Represents the recognition of operating lease assets and liabilities (current and noncurrent), as defined by the New Lease Standard, including the liability for a built-to-suit lease that was previously accounted for as a capital lease under the former lease guidance. (3) Represents the reclassification of deferred rent from "Accrued expenses and other liabilities" and "Other noncurrent liabilities" to "Operating lease assets, net" and the reclassification of built-to-suit lease liabilities from "Accrued expenses and other liabilities" and "Other noncurrent liabilities" to "Operating lease liabilities" and "Operating lease liabilities, noncurrent". (4) Represents the net impact of the derecognition of a built-to-suit lease under the former lease guidance and the re-establishment of that lease as an operating lease under the New Lease Standard. The adoption of the New Lease Standard did not materially impact our unaudited consolidated statement of operations or our unaudited statement of cash flows. Leases Our lease asset classes primarily consist of operating leases for office space, data centers and equipment. At inception of a contract, we determine whether a contract contains a lease, and if a lease is identified, whether it is an operating or finance lease. In determining whether a contract contains a lease we consider whether (1) we have the right to obtain substantially all of the economic benefits from the use of the asset throughout the term of the contract, (2) we have the right to direct how and for what purpose the asset is used throughout the term of the contract and (3) we have the right to operate the asset throughout the term of the contract without the lessor having the right to change the terms of the contract. Some of our lease agreements contain both lease and non-lease components that we account for as a single lease component for all our lease asset classes. Our ROU lease assets represent our right to use an underlying asset for the lease term and may include any advance lease payments made and any initial direct costs, and exclude lease incentives. Our lease liabilities represent our obligation to make lease payments arising from the contractual terms of the lease. ROU lease assets and lease liabilities are recognized at the commencement of the lease and are calculated using the present value of lease payments over the lease term. Typically, our lease agreements do not provide sufficient detail to arrive at an implicit interest rate. Therefore, we use our estimated country-specific incremental borrowing rate based on information available at the commencement date of the lease to calculate the present value of the lease payments. In estimating our country-specific incremental borrowing rates, we consider market rates of comparable collateralized borrowings for similar terms. Our lease terms may include the option to extend or terminate the lease before the end of the contractual lease term. Our ROU lease assets and lease liabilities include these options when it is reasonably certain that they will be exercised. The following table provides information on the components of our operating and finance leases included in our unaudited consolidated statement of financial position: Leases Location on Statement of Financial Position September 30, 2019 Assets (in millions) ROU operating lease assets Operating lease assets, net $ 905 ROU finance lease assets Property and equipment, net 15 Total $ 920 Liabilities Current Operating lease Operating lease liabilities $ 195 Finance lease Accrued expenses and other current liabilities 10 Noncurrent Operating lease Operating lease liabilities, noncurrent 734 Finance lease Other noncurrent liabilities 14 Total $ 953 Our operating lease cost was $68 million and $195 million for the three and nine months ended September 30, 2019 , respectively, and included $5 million and $14 million , respectively, of variable lease cost. A portion of our real estate lease costs is subject to annual changes in the Consumer Price Index ("CPI"). The changes to the CPI are treated as variable lease payments and are recognized in the period in which the obligation for those payments was incurred. Other variable lease costs primarily relate to adjustments for common area maintenance, utilities and property tax. These variable costs are recognized in the period in which the obligation for those payments was incurred. Our short term lease rental expense was $2 million and $10 million for the three and nine months ended September 30, 2019 , respectively. Lease interest expense related to our finance leases for the three and nine months ended September 30, 2019 was immaterial. The following table provides information on the weighted average remaining lease term and weighted average discount rate for our operating leases: Operating Lease Term and Discount Rate September 30, 2019 Weighted average remaining lease term 6.1 years Weighted-average discount rate 6.0 % The following table provides supplemental cash flow information related to our operating leases: Nine Months Ended September 30, 2019 (in millions) Cash paid for amounts included in the measurement of operating lease liabilities $ 173 ROU assets obtained in exchange for operating lease liabilities 203 Cash paid for amounts included in the measurement of finance lease liabilities was immaterial for the nine months ended September 30, 2019 . Additionally, ROU assets obtained in exchange for finance lease liabilities were immaterial for the nine months ended September 30, 2019 . The following table provides the schedule of maturities of our operating lease liabilities, under the New Lease Standard, as of September 30, 2019 : September 30, 2019 (in millions) 2019- remainder of year $ 62 2020 238 2021 203 2022 158 2023 124 2024 87 Thereafter 242 Total lease payments 1,114 Interest (185 ) Total lease liabilities $ 929 The following table provides the schedule of our future minimum payments on our operating leases, as of December 31, 2018, which were accounted for in accordance with our historic accounting policies. December 31, 2018 (in millions) 2019 $ 226 2020 197 2021 157 2022 121 2023 90 Thereafter 197 Total lease payments $ 988 As of September 30, 2019 , we had $363 million of additional operating leases whose lease term had yet to commence and therefore are not included in our unaudited statement of financial position. These leases are primarily related to real estate and will commence in various months in 2019 and 2020 with lease terms of 1 year to 11 years .

Accrued Expenses And Other Curr

Accrued Expenses And Other Current Liabilities	9 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
Accrued Expenses And Other Current Liabilities	Accrued expenses and other current liabilities were as follows: September 30, 2019 December 31, 2018 (in millions) Compensation and benefits $ 1,158 $ 1,216 Customer volume and other incentives 366 323 Derivative financial instruments 16 25 FCPA accrual (1) — 28 Income taxes 111 162 Professional fees 111 110 Travel and entertainment 47 34 Other 366 369 Total accrued expenses and other current liabilities $ 2,175 $ 2,267 (1) Refer to Note 13 .

Debt

Debt	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Debt	In 2018, we completed a debt refinancing in which we entered into a credit agreement with a commercial bank syndicate (the "Credit Agreement") providing for a $750 million unsecured term loan (the "Term Loan") and a $1,750 million unsecured revolving credit facility, which are due to mature in November 2023. We are required under the Credit Agreement to make scheduled quarterly principal payments on the Term Loan beginning in December 2019. The Credit Agreement contains customary affirmative and negative covenants as well as a financial covenant. We were in compliance with all debt covenants and representations as of September 30, 2019 . Short-term Debt As of September 30, 2019 and December 31, 2018 , we had $38 million and $9 million , respectively, of short-term debt related to current maturities for our Term Loan. As of September 30, 2019 , we had no notes outstanding under the revolving credit facility. In September 2019, our India subsidiary entered into a one -year 13 billion Indian rupee ( $184 million at the September 30, 2019 exchange rate) working capital facility, which requires us to repay any balances within 90 days from the date of disbursement. There is a 1.0% prepayment penalty applicable to payments made prior to 30 days after disbursement. This working capital facility contains affirmative and negative covenants and may be renewed in February 2020. As of September 30, 2019 , there was no balance outstanding under the working capital facility. Long-term Debt The following summarizes our long-term debt balances as of: September 30, 2019 December 31, 2018 (in millions) Term loan $ 750 $ 750 Less: Current maturities (38 ) (9 ) Deferred financing costs (3 ) (5 ) Long-term debt, net of current maturities $ 709 $ 736 The carrying value of our debt approximated its fair value as of September 30, 2019 and December 31, 2018 .

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Our effective income tax rates were as follows: Three Months Ended Nine Months Ended 2019 2018 2019 2018 Effective income tax rate 24.3 % 27.9 % 24.5 % 26.7 % The effective tax rate for the three and nine months ended September 30, 2019 decreased primarily due to a lower effective income tax rate for our India subsidiaries in 2019 driven by lower taxable foreign currency exchange gains on their statutory books as compared to 2018. The 2018 effective tax rate was additionally adversely impacted by the U.S. Foreign Corrupt Practices Act ("FCPA") accrual (see Note 13 ), which was not deductible for tax purposes. We are involved in an ongoing dispute with the Indian Income Tax Department ("ITD") in connection with a previously disclosed 2016 share repurchase transaction undertaken by our principal operating subsidiary in India ("CTS India") to repurchase shares from its shareholders (non-Indian Cognizant entities) valued at $2.8 billion . As a result of that transaction, which was undertaken pursuant to a plan approved by the Madras High Court in Chennai, India, we previously paid $135 million in Indian income taxes - an amount we believe includes all the applicable taxes owed for this transaction under Indian law. In March 2018, we received a communication from the ITD asserting that the ITD is owed an additional 33 billion Indian rupees ( $467 million at the September 30, 2019 exchange rate) on the 2016 transaction. Immediately thereafter, the ITD placed an attachment on certain of our India bank accounts. In addition to the dispute on the 2016 transaction, we are also involved in another ongoing dispute with the ITD relating to a 2013 transaction undertaken by CTS India to repurchase shares from its shareholders valued at $523 million (the two disputes are collectively referred to as the "ITD Dispute"). In April 2018, the Madras High Court admitted our writ petition for a stay of the actions of the ITD and lifted the ITD’s attachment on our bank accounts. As part of the interim stay order, we deposited 5 billion Indian rupees ( $70 million at the September 30, 2019 exchange rate and $71 million at the December 31, 2018 exchange rate) representing 15% of the disputed tax amount related to the 2016 transaction, with the ITD. These amounts are presented in "Other current assets" in our unaudited consolidated statements of financial position. In addition, the Court also placed a lien on certain time deposits of CTS India in the amount of 28 billion Indian rupees ( $397 million at the September 30, 2019 exchange rate and $404 million at the December 31, 2018 exchange rate), which is the remainder of the disputed tax amount related to the 2016 transaction. The affected time deposits are considered restricted assets and we have reported them in “Short-term investments” in our unaudited consolidated statements of financial position. As of September 30, 2019 and December 31, 2018, the restricted time deposits balance was $419 million and $423 million , respectively, including a portion of the interest previously earned on such deposits. In June 2019, the Court dismissed our previously admitted writ petitions on the ITD Dispute, holding that the Company must exhaust other remedies, such as pursuing the matter before other appellate bodies, for resolution of the ITD Dispute prior to intervention by the Madras High Court. The Court did not issue a ruling on the substantive issue of whether we owe additional tax as a result of either the 2016 or the 2013 transaction. In July 2019, we appealed the Court’s orders before the Division Bench of the Madras High Court (the “Division Bench”). In September 2019, the Division Bench partly allowed the Company’s appeal, but did not issue a ruling on the substantive issue of the tax implications of the transactions. In October 2019, we filed a Special Leave Petition ("SLP") before the Supreme Court of India. The Supreme Court has scheduled a hearing on the SLP in November 2019 and has instructed the ITD to maintain status quo until the next hearing. We believe we have paid all applicable taxes owed on both the 2016 and the 2013 transactions. Accordingly, we have not recorded any reserves for these matters as of September 30, 2019 .

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	In the normal course of business, we use foreign exchange forward contracts to manage foreign currency exchange rate risk. The estimated fair value of the foreign exchange forward contracts considers the following items: discount rate, timing and amount of cash flow and counterparty credit risk. Derivatives may give rise to credit risk from the possible non-performance by counterparties. Credit risk is limited to the fair value of those contracts that are favorable to us. We have limited our credit risk by entering into derivative transactions only with highly-rated financial institutions, limiting the amount of credit exposure with any one financial institution and conducting ongoing evaluation of the creditworthiness of the financial institutions with which we do business. In addition, all the assets and liabilities related to our foreign exchange forward contracts set forth in the below table are subject to master netting arrangements, such as the International Swaps and Derivatives Association ("ISDA"), with each individual counterparty. These master netting arrangements generally provide for net settlement of all outstanding contracts with the counterparty in the case of an event of default or a termination event. We have presented all the assets and liabilities related to our foreign exchange forward contracts on a gross basis, with no offsets, in our unaudited consolidated statements of financial position. There is no financial collateral (including cash collateral) posted or received by us related to our foreign exchange forward contracts. The following table provides information on the location and fair values of derivative financial instruments included in our unaudited consolidated statements of financial position as of: September 30, 2019 December 31, 2018 Designation of Derivatives Location on Statements of Financial Position Assets Liabilities Assets Liabilities (in millions) Foreign exchange forward contracts – Designated as cash flow hedging instruments Other current assets $ 26 $ — $ 11 $ — Other noncurrent assets 12 — 15 — Accrued expenses and other current liabilities — 10 — 21 Other noncurrent liabilities — 4 — 9 Total 38 14 26 30 Foreign exchange forward contracts – Not designated as hedging instruments Other current assets 2 — 1 — Accrued expenses and other current liabilities — 6 — 4 Total 2 6 1 4 Total $ 40 $ 20 $ 27 $ 34 Cash Flow Hedges We have entered into a series of foreign exchange forward contracts that are designated as cash flow hedges of Indian rupee denominated payments in India. These contracts are intended to partially offset the impact of movement of exchange rates on future operating costs and are scheduled to mature each month during the remainder of 2019 , 2020 and the first nine months of 2021. Under these contracts, we purchase Indian rupees and sell U.S. dollars. The changes in fair value of these contracts are initially reported in "Accumulated other comprehensive income (loss)" in our unaudited consolidated statements of financial position and are subsequently reclassified to earnings in the same period that the forecasted Indian rupee denominated payments are recorded in earnings. As of September 30, 2019 , we estimate that $13 million , net of tax, of net gains related to derivatives designated as cash flow hedges reported in "Accumulated other comprehensive income (loss)" in our unaudited consolidated statements of financial position is expected to be reclassified into earnings within the next 12 months. The notional value of our outstanding contracts by year of maturity and the net unrealized gains and losses included in the caption "Accumulated other comprehensive income (loss)" in our unaudited consolidated statements of financial position, for such contracts were as follows: September 30, December 31, 2018 (in millions) 2019 $ 405 $ 1,388 2020 1,325 780 2021 598 — Total notional value of contracts outstanding $ 2,328 $ 2,168 Net unrealized gains (losses) included in accumulated other comprehensive income (loss), net of taxes $ 20 $ (3 ) Upon settlement or maturity of the cash flow hedge contracts, we record the related gains or losses, based on our designation at the commencement of the contract, with the related hedged Indian rupee denominated expense reported within the captions "Cost of revenues" and "Selling, general and administrative expenses" in our unaudited consolidated statements of operations. The following table provides information on the location and amounts of pre-tax gains and losses on our cash flow hedges for the three months ended September 30 : Change in Derivative Gains/Losses Recognized in Accumulated Other Comprehensive Income (Loss) (effective portion) Location of Net Gains Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (effective portion) Net Gains Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (effective portion) 2019 2018 2019 2018 (in millions) Foreign exchange forward contracts – Designated as cash flow hedging instruments $ (28 ) $ (96 ) Cost of revenues $ 1 $ 6 Selling, general and administrative expenses 1 1 Total $ 2 $ 7 The following table provides information on the location and amounts of pre-tax gains and losses on our cash flow hedges for the nine months ended September 30 : Change in Derivative Gains/Losses Recognized in Accumulated Other Comprehensive Income (Loss) (effective portion) Location of Net Gains Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (effective portion) Net Gains Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (effective portion) 2019 2018 2019 2018 (in millions) Foreign exchange forward contracts – Designated as cash flow hedging instruments $ 30 $ (201 ) Cost of revenues $ 1 $ 54 Selling, general and administrative expenses 1 9 Total $ 2 $ 63 The activity related to the change in net unrealized gains and losses on our cash flow hedges included in "Accumulated other comprehensive income (loss)" in our unaudited consolidated statements of stockholders equity is presented in Note 12 . Other Derivatives We use foreign exchange forward contracts to provide an economic hedge against balance sheet exposures to certain monetary assets and liabilities denominated in currencies, other than the functional currency of our foreign subsidiaries, primarily the Euro, British pound and Indian rupee. We entered into a series of foreign exchange forward contracts that are scheduled to mature in 2019. Realized gains or losses and changes in the estimated fair value of these derivative financial instruments are recorded in the caption "Foreign currency exchange gains (losses), net" in our unaudited consolidated statements of operations. Additional information related to our outstanding foreign exchange forward contracts not designated as hedging instruments was as follows: September 30, 2019 December 31, 2018 Notional Fair Value Notional Fair Value (in millions) Contracts outstanding $ 461 $ (4 ) $ 507 $ (3 ) The following table provides information on the location and amounts of realized and unrealized pre-tax gains and losses on our other derivative financial instruments for the three and nine months ended September 30 : Location of Net Gains on Derivative Instruments Amount of Net Gains on Derivative Instruments Three Months Ended Nine Months Ended 2019 2018 2019 2018 (in millions) Foreign exchange forward contracts – Not designated as hedging instruments Foreign currency exchange gains (losses), net $ 6 $ 3 $ 1 $ 23 The related cash flow impacts of all of our derivative activities are reflected as cash flows from operating activities.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurements	We measure our cash equivalents, certain investments, contingent consideration liabilities and foreign exchange forward contracts at fair value. The authoritative guidance defines fair value as the exit price, or the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants as of the measurement date. The authoritative guidance also establishes a fair value hierarchy that is intended to increase consistency and comparability in fair value measurements and related disclosures. The fair value hierarchy is based on inputs to valuation techniques that are used to measure fair value that are either observable or unobservable. Observable inputs reflect assumptions market participants would use in pricing an asset or liability based on market data obtained from independent sources while unobservable inputs reflect a reporting entity’s pricing based upon their own market assumptions. The fair value hierarchy consists of the following three levels: • Level 1 – Inputs are quoted prices in active markets for identical assets or liabilities. • Level 2 – Inputs are quoted prices for similar assets or liabilities in an active market, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable and market-corroborated inputs which are derived principally from or corroborated by observable market data. • Level 3 – Inputs are derived from valuation techniques in which one or more significant inputs or value drivers are unobservable. The following table summarizes our financial assets and (liabilities) measured at fair value on a recurring basis as of September 30, 2019 : Level 1 Level 2 Level 3 Total (in millions) Cash equivalents: Money market funds $ 1,705 $ — $ — $ 1,705 Short-term investments: Time deposits (1) — 484 — 484 Equity investment security 26 — — 26 Other current assets Foreign exchange forward contracts — 28 — 28 Other noncurrent assets Foreign exchange forward contracts — 12 — 12 Accrued expenses and other current liabilities: Foreign exchange forward contracts — (16 ) — (16 ) Contingent consideration liabilities — — (37 ) (37 ) Other noncurrent liabilities Foreign exchange forward contracts — (4 ) — (4 ) (1) Includes $419 million in restricted time deposits. See Note 9 . The following table summarizes our financial assets and (liabilities) measured at fair value on a recurring basis as of December 31, 2018 : Level 1 Level 2 Level 3 Total (in millions) Cash equivalents: Money market funds $ 103 $ — $ — $ 103 Bank deposits — 32 — 32 Certificates of deposit and commercial paper — 68 — 68 Short-term investments: Time deposits (1) — 500 — 500 Equity investment security 25 — — 25 Available-for-sale investment securities: U.S. Treasury and agency debt securities 570 55 — 625 Corporate and other debt securities — 416 — 416 Certificates of deposit and commercial paper — 296 — 296 Asset-backed securities — 334 — 334 Municipal debt securities — 89 — 89 Other current assets: Foreign exchange forward contracts — 12 — 12 Other noncurrent assets: Foreign exchange forward contracts — 15 — 15 Accrued expenses and other current liabilities: Foreign exchange forward contracts — (25 ) — (25 ) Other noncurrent liabilities: Foreign exchange forward contracts — (9 ) — (9 ) (1) Includes $423 million in restricted time deposits. See Note 9 . We measure the fair value of money market funds and U.S. Treasury securities based on quoted prices in active markets for identical assets and therefore classify these assets as Level 1. The fair value of our equity security invested in an open-ended mutual fund is based on the published daily net asset value at which investors can freely subscribe to or redeem from the fund. The fair value of commercial paper, certificates of deposit, U.S. government agency securities, municipal debt securities, debt securities issued by supranational institutions, U.S. and international corporate bonds and foreign government debt securities is measured based on relevant trade data, dealer quotes, or model-driven valuations using significant inputs derived from or corroborated by observable market data, such as yield curves and credit spreads. We measure the fair value of our asset-backed securities using model-driven valuations based on significant inputs derived from or corroborated by observable market data such as dealer quotes, available trade information, spread data, current market assumptions on prepayment speeds and defaults and historical data on deal collateral performance. The carrying value of our time deposits approximated fair value as of September 30, 2019 and December 31, 2018 . We estimate the fair value of each foreign exchange forward contract by using a present value of expected cash flows model. This model calculates the difference between the current market forward price and the contracted forward price for each foreign exchange contract and applies the difference in the rates to each outstanding contract. The market forward rates include a discount and credit risk factor. The amounts are aggregated by type of contract and maturity. We estimate the fair value of our contingent consideration liabilities associated with our acquisitions utilizing one or more significant inputs that are unobservable. We calculate the fair value of the contingent consideration liabilities based on the probability-weighted expected performance of the acquired entity against the target performance metric, discounted to present value when appropriate. Contingent consideration liabilities were immaterial as of December 31, 2018. During the nine months ended September 30, 2019 and the year ended December 31, 2018 , there were no transfers among Level 1, Level 2, or Level 3 financial assets and liabilities.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	Changes in accumulated other comprehensive income (loss) by component were as follows for the three and nine months ended September 30, 2019 : Three Months Nine Months Before Tax Amount Tax Effect Net of Tax Amount Before Tax Tax Net of Tax (in millions) Foreign currency translation adjustments: Beginning balance $ (117 ) $ 3 $ (114 ) $ (108 ) $ 5 $ (103 ) Change in foreign currency translation adjustments (64 ) (1 ) (65 ) (73 ) (3 ) (76 ) Ending balance $ (181 ) $ 2 $ (179 ) $ (181 ) $ 2 $ (179 ) Unrealized (losses) on available-for-sale investment securities: Beginning balance $ — $ — $ — $ (12 ) $ 4 $ (8 ) Net gains arising during the period — — — 13 (4 ) 9 Reclassification of net losses to Other, net — — — (1 ) — (1 ) Net change — — — 12 (4 ) 8 Ending balance $ — $ — $ — $ — $ — $ — Unrealized gains (losses) on cash flow hedges: Beginning balance $ 54 $ (10 ) $ 44 $ (4 ) $ 1 $ (3 ) Unrealized (losses) gains arising during the period (28 ) 5 (23 ) 30 (6 ) 24 Reclassifications of net (gains) to: Cost of revenues (1 ) — (1 ) (1 ) — (1 ) Selling, general and administrative expenses (1 ) 1 — (1 ) 1 — Net change (30 ) 6 (24 ) 28 (5 ) 23 Ending balance $ 24 $ (4 ) $ 20 $ 24 $ (4 ) $ 20 Accumulated other comprehensive income (loss): Beginning balance $ (63 ) $ (7 ) $ (70 ) $ (124 ) $ 10 $ (114 ) Other comprehensive income (loss) (94 ) 5 (89 ) (33 ) (12 ) (45 ) Ending balance $ (157 ) $ (2 ) $ (159 ) $ (157 ) $ (2 ) $ (159 ) Changes in accumulated other comprehensive income (loss) by component were as follows for the three and nine months ended September 30, 2018 : Three Months Nine Months Before Tax Amount Tax Effect Net of Tax Amount Before Tax Tax Net of Tax (in millions) Foreign currency translation adjustments: Beginning balance $ (79 ) $ 7 $ (72 ) $ (38 ) $ — $ (38 ) Change in foreign currency translation adjustments (14 ) 2 (12 ) (55 ) 9 (46 ) Ending balance $ (93 ) $ 9 $ (84 ) $ (93 ) $ 9 $ (84 ) Unrealized (losses) on available-for-sale investment securities: Beginning balance $ (19 ) $ 5 $ (14 ) $ (11 ) $ 4 $ (7 ) Cumulative effect of change in accounting principle (1) — — — — (1 ) (1 ) Net unrealized (losses) arising during the period (1 ) — (1 ) (11 ) 2 (9 ) Reclassification of net losses to Other, net 1 — 1 3 — 3 Net change — — — (8 ) 1 (7 ) Ending balance $ (19 ) $ 5 $ (14 ) $ (19 ) $ 5 $ (14 ) Unrealized gains (losses) on cash flow hedges: Beginning balance $ (7 ) $ (1 ) $ (8 ) $ 154 $ (39 ) $ 115 Unrealized (losses) arising during the period (96 ) 20 (76 ) (201 ) 44 (157 ) Reclassifications of net (gains) to: Cost of revenues (6 ) 1 (5 ) (54 ) 13 (41 ) Selling, general and administrative expenses (1 ) — (1 ) (9 ) 2 (7 ) Net change (103 ) 21 (82 ) (264 ) 59 (205 ) Ending balance $ (110 ) $ 20 $ (90 ) $ (110 ) $ 20 $ (90 ) Accumulated other comprehensive income (loss): Beginning balance $ (105 ) $ 11 $ (94 ) $ 105 $ (35 ) $ 70 Other comprehensive income (loss) (117 ) 23 (94 ) (327 ) 69 (258 ) Ending balance $ (222 ) $ 34 $ (188 ) $ (222 ) $ 34 $ (188 ) (1)

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	We are involved in various claims and legal proceedings arising in the ordinary course of business. We accrue a liability when a loss is considered probable and the amount can be reasonably estimated. When a material loss contingency is reasonably possible but not probable, we do not record a liability, but instead disclose the nature and the amount of the claim, and an estimate of the loss or range of loss, if such an estimate can be made. Legal fees are expensed as incurred. While we do not expect that the ultimate resolution of any existing claims and proceedings (other than the specific matters described below, if decided adversely), individually or in the aggregate, will have a material adverse effect on our financial position, an unfavorable outcome in some or all of these proceedings could have a material adverse impact on results of operations or cash flows for a particular period. This assessment is based on our current understanding of relevant facts and circumstances. As such, our view of these matters is subject to inherent uncertainties and may change in the future. On February 28, 2019, a ruling of the Supreme Court of India interpreting certain statutory defined contribution obligations of employees and employers (the “India Defined Contribution Obligation”) altered historical understandings of such obligations, extending them to cover additional portions of the employee’s income. As a result, the ongoing contributions of our affected employees and the Company are required to be increased. In the first quarter of 2019, we accrued $117 million with respect to prior periods, assuming retroactive application of the Supreme Court’s ruling, in "Selling, general and administrative expenses" in our unaudited consolidated statements of operations. There is significant uncertainty as to how the liability should be calculated as it is impacted by multiple variables, including the period of assessment, the application with respect to certain current and former employees and whether interest and penalties may be assessed. Since the ruling, a variety of trade associations and industry groups have advocated to the Indian government, highlighting the harm to the information technology sector, other industries and job growth in India that would result from a retroactive application of the ruling. We anticipate the Indian government will review the matter and believe there is a substantial question as to whether the Indian government will apply the Supreme Court’s ruling on a retroactive basis. As such, the ultimate amount of our obligation may be materially different from the amount accrued. In February 2019, we completed our previously disclosed internal investigation focused on whether certain payments relating to Company-owned facilities in India were made improperly and in violation of the FCPA and other applicable laws. We also announced a resolution of the previously disclosed investigations by the United States Department of Justice ("DOJ") and United States Securities and Exchange Commission ("SEC") into the matters that were the subject of our internal investigation. In connection with this resolution, in February 2019 we paid approximately $28 million to the DOJ and SEC, an amount consistent with our December 31, 2018 accrual for this matter. The DOJ also issued a declination letter, declining to take any additional action against the Company. In 2016, three putative securities class action complaints were filed in the United States District Court for the District of New Jersey, naming us and certain of our current and former officers as defendants. These complaints were consolidated into a single action and on April 7, 2017, the lead plaintiffs filed a consolidated amended complaint on behalf of a putative class of persons and entities who purchased our common stock during the period between February 27, 2015 and September 29, 2016, naming us and certain of our current and former officers as defendants and alleging violations of the Exchange Act, based on allegedly false or misleading statements related to potential violations of the FCPA, our business, prospects and operations, and the effectiveness of our internal controls over financial reporting and our disclosure controls and procedures. The lead plaintiffs seek an award of compensatory damages, among other relief, and their reasonable costs and expenses, including attorneys’ fees. Defendants filed a motion to dismiss the consolidated amended complaint on June 6, 2017. On August 8, 2018, the Court issued an order which granted the motion to dismiss in part, including dismissal of all claims against current officers of the Company, and denied them in part. On September 7, 2018, we filed a motion in the United States District Court for the District of New Jersey to certify the August 8, 2018 order for immediate appeal to the United States Court of Appeals for the Third Circuit pursuant to 28 U.S.C. § 1292(b). On October 18, 2018, the District Court issued an order granting our motion, and staying the action pending the outcome of our appeal petition to the Third Circuit. On October 29, 2018, we filed a petition for permission to appeal with the United States Court of Appeals for the Third Circuit. On March 6, 2019, the Third Circuit denied our petition without prejudice. In an order dated March 19, 2019, the District Court directed the lead plaintiffs to provide the defendants with a proposed amended complaint. On April 26, 2019, lead plaintiffs filed their second amended complaint. We filed a motion to dismiss the second amended complaint on June 10, 2019. In 2016, three putative shareholder derivative complaints were filed in New Jersey Superior Court, Bergen County, naming us, all of our then current directors and certain of our current and former officers as defendants. These actions were consolidated in an order dated January 24, 2017. The complaints assert claims for breach of fiduciary duty, corporate waste, unjust enrichment, abuse of control, mismanagement, and/or insider selling by defendants. On March 16, 2017, the parties filed a stipulation deferring all further proceedings pending a final, non-appealable ruling on the then anticipated motion to dismiss the consolidated putative securities class action. On April 26, 2017, in lieu of ordering the stipulation filed by the parties, the New Jersey Superior Court deferred further proceedings by dismissing the consolidated putative shareholder derivative litigation without prejudice but permitting the parties to file a motion to vacate the dismissal in the future. In 2017, three additional putative shareholder derivative complaints alleging similar claims were filed in the United States District Court for the District of New Jersey, naming us and certain of our current and former directors and officers as defendants. These complaints asserted claims similar to those in the previously-filed putative shareholder derivative actions. In an order dated June 20, 2017, the United States District Court for the District of New Jersey consolidated these actions into a single action, appointed lead plaintiff and lead counsel, and stayed all further proceedings pending a final, non-appealable ruling on the motions to dismiss the consolidated putative securities class action. On October 30, 2018, lead plaintiff filed a consolidated verified derivative complaint. On March 11, 2019, a seventh putative shareholder derivative complaint was filed in the United States District Court for the District of New Jersey, naming us, certain of our current and former directors, and certain of our current and former officers as defendants. The complaint in that action asserts claims similar to those in the previously-filed putative shareholder derivative actions. On May 14, 2019, the Court approved a stipulation that (i) consolidated this action with the putative shareholder derivative suits that were previously filed in the United States District Court for the District of New Jersey; and (ii) stayed all of these suits pending a final, non-appealable order on the motion to dismiss the second amended complaint in the securities class action. We are presently unable to predict the duration, scope or result of the consolidated putative securities class action, the putative shareholder derivative actions or any other lawsuits. As such, we are presently unable to develop a reasonable estimate of a possible loss or range of losses, if any, and thus have not recorded any accruals related to these matters. While the Company intends to defend the lawsuits vigorously, these lawsuits and any other related lawsuits are subject to inherent uncertainties, the actual cost of such litigation will depend upon many unknown factors and the outcome of the litigation is necessarily uncertain. We have indemnification and expense advancement obligations pursuant to our bylaws and indemnification agreements with respect to certain current and former members of senior management and the Company’s directors. In connection with the matters that were the subject of our previously disclosed internal investigation, the DOJ and SEC investigations and the related litigation, we have received and expect to continue to receive requests under such indemnification agreements and our bylaws to provide funds for legal fees and other expenses. We have expensed such costs incurred through September 30, 2019. We have maintained directors and officers insurance and have recorded an insurance receivable of $18 million as of September 30, 2019, reported in "Other current assets," related to the recovery of a portion of the indemnification expenses and costs related to the putative securities class action complaints. We are unable to make a reliable estimate of the eventual cash flows by period related to the indemnification and expense advancement obligations described here. See Note 9 for information relating to the ITD Dispute. Many of our engagements involve projects that are critical to the operations of our customers’ business and provide benefits that are difficult to quantify. Any failure in a customer’s systems or our failure to meet our contractual obligations to our customers, including any breach involving a customer’s confidential information or sensitive data, or our obligations under applicable laws or regulations could result in a claim for substantial damages against us, regardless of our responsibility for such failure. Although we attempt to contractually limit our liability for damages arising from negligent acts, errors, mistakes, or omissions in rendering our services, there can be no assurance that the limitations of liability set forth in our contracts will be enforceable in all instances or will otherwise protect us from liability for damages. Although we have general liability insurance coverage, including coverage for errors or omissions, there can be no assurance that such coverage will cover all types of claims, continue to be available on reasonable terms or will be available in sufficient amounts to cover one or more large claims, or that the insurer will not disclaim coverage as to any future claim. The successful assertion of one or more large claims against us that exceed or are not covered by our insurance coverage or changes in our insurance policies, including premium increases or the imposition of large deductible or co-insurance requirements, could have a material adverse effect on our business, results of operations, financial position and cash flows for a particular period.

Related Party Transactions (Not

Related Party Transactions (Notes)	9 Months Ended
	Sep. 30, 2019
Related Party Transaction [Line Items]
Related Party Transactions Disclosure [Text Block]	During the nine months ended September 30, 2018, we provided $100 million of initial funding to the Cognizant U.S. Foundation, which is focused on science, technology, engineering and math education in the United States. The expense was reported in the caption "Selling, general and administrative expenses" in our consolidated statement of operations. Additionally, two of our executive officers served as directors of the Cognizant U.S. Foundation in 2018 and during the nine months ended September 30, 2019.

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Segment Information	Our reportable segments are: • Financial Services, which consists of our banking and insurance operating segments; • Healthcare, which consists of our healthcare and life sciences operating segments; • Products and Resources, which consists of our retail and consumer goods; manufacturing, logistics, energy, and utilities; and travel and hospitality operating segments; • Communications, Media and Technology, which includes our communications and media operating segment and our technology operating segment. Our sales managers, account executives, account managers and project teams are aligned in accordance with the specific industries they serve. Our chief operating decision maker evaluates the Company's performance and allocates resources based on segment revenues and operating profit. Segment operating profit is defined as income from operations before unallocated costs. Generally, operating expenses for each operating segment have similar characteristics and are subject to the same factors, pressures and challenges. However, the economic environment and its effects on industries served by our operating segments may affect revenues and operating expenses to differing degrees. In 2019, we made changes to the internal measurement of segment operating profits for the purpose of evaluating segment performance and resource allocation. The primary reason for the change was to charge to our business segments costs that are directly managed and controlled by them. Specifically, segment operating profit now includes certain benefit, immigration, recruitment and sales and field marketing costs, which were previously included in "unallocated costs." We have reported our 2019 segment operating profits using the new allocation methodology and have restated the 2018 results to conform to the new methodology. Additionally, we combined our energy and utilities operating segment with our manufacturing and logistics operating segment for our internal reporting. Our products and resources segment, which was previously comprised of four operating segments ((i) retail and consumer goods; (ii) manufacturing and logistics; (iii) travel and hospitality; and (iv) energy and utilities) is now comprised of three operating segments ((i) retail and consumer goods; (ii) manufacturing, logistics, energy and utilities; and (iii) travel and hospitality). This change reflects how this operating segment is currently managed and reported to chief operating decision makers but will not affect our reportable segment financial results. Expenses included in segment operating profit consist principally of direct selling and delivery costs (including stock-based compensation expense) as well as a per employee charge for use of our global delivery centers and infrastructure. Certain selling, general and administrative expenses, the excess or shortfall of incentive compensation for commercial and delivery personnel as compared to target, costs related to our realignment program, a portion of depreciation and amortization and the impact of the settlements of our cash flow hedges are not allocated to individual segments in internal management reports used by the chief operating decision maker. Accordingly, such expenses are excluded from segment operating profit and are separately disclosed as “unallocated costs” and adjusted against our total income from operations. The incremental accrual related to the India Defined Contribution Obligation recorded in the first quarter of 2019 has been excluded from segment operating profits for the nine months ended September 30, 2019. Additionally, the initial funding of the Cognizant U.S. Foundation recorded in the second quarter of 2018 has been excluded from segment operating profits for the nine months ended September 30, 2018. These costs are included in "unallocated costs" in the table below. Additionally, management has determined that it is not practical to allocate identifiable assets by segment, since such assets are used interchangeably among the segments. For revenues by reportable segment and geographic area, please see Note 2 . Segment operating profits by reportable segment were as follows: Three Months Ended Nine Months Ended 2019 2018 2019 2018 (in millions) Financial Services $ 418 433 $ 1,225 $ 1,321 Healthcare 312 374 963 1,063 Products and Resources 274 259 763 765 Communications, Media and Technology 186 182 544 516 Total segment operating profit 1,190 1,248 3,495 3,665 Less: unallocated costs 521 503 1,668 1,557 Income from operations $ 669 $ 745 $ 1,827 $ 2,108 Geographic Area Information Long-lived assets by geographic area are as follows: As of September 30, 2019 December 31, 2018 (in millions) Long-lived Assets: (1) North America (2) $ 451 $ 436 Europe 97 105 Rest of World (3) 770 853 Total $ 1,318 $ 1,394 (1) Long-lived assets include property and equipment, net of accumulated depreciation and amortization. (2) Substantially all relates to operations in the United States. (3) Substantially all of these long-lived assets relate to our operations in India.

Subsequent Events (Notes)

Subsequent Events (Notes)	9 Months Ended
	Sep. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	Acquisition In October 2019, we acquired Contino Holdings, Inc ("Contino") for cash consideration of $220 million . Contino is a privately-held technology consulting firm that specializes in enterprise DevOps and cloud transformation. Restructuring Plan On October 30, 2019, we committed to our 2020 Fit for Growth Plan, which will involve significant investments in technology, sales and marketing, talent reskilling, acquisitions and partnerships to further sharpen our strategic positioning in key digital areas. The 2020 Fit for Growth Plan will also involve certain measures commencing in the fourth quarter of 2019 to optimize our cost structure in order to partially fund these investments and advance our growth agenda. In the fourth quarter of 2019 and in 2020, the optimization measures that are part of the 2020 Fit for Growth Plan are expected to result in total restructuring charges in the range of $150 million to $200 million , primarily related to severance and facility exit costs. Dividend On October 30, 2019, our Board of Directors approved the Company's declaration of a $0.20

Interim Consolidated Financia_2

Interim Consolidated Financial Statements (Policies)	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recently Adopted/New Accounting Pronouncements	Recently Adopted Accounting Pronouncements Date Issued and Topic Date Adopted and Method Description Impact February 2016 January 1, 2019 Effective Date Method The new standard replaces the existing guidance on leases and requires the lessee to recognize a right-of-use ("ROU") asset and a lease liability for all leases with lease terms greater than twelve months. For finance leases, the lessee recognizes interest expense and amortization of the ROU asset, and for operating leases, the lessee recognizes total lease expense on a straight-line basis. The standard offers several practical expedients for transition and certain expedients specific to lessees or lessors. The standard allows for two methods of adoption: retrospective to each prior reporting period presented with the cumulative effect of adoption recognized at the beginning of the earliest period presented or retrospective to the beginning of the period of adoption through a cumulative-effect adjustment (the "Effective Date Method"). See Note 6 for the impact of adoption of this standard. March 2017 January 1, 2019 Modified Retrospective This update shortens the amortization period for certain callable debt securities held at a premium to the earliest call date. The amendments do not require an accounting change for securities held at a discount. Upon adoption, entities are required to use a modified retrospective transition with the cumulative effect adjustment recognized to retained earnings as of the beginning of the period of adoption. The adoption of this update did not have an impact on our consolidated financial statements. August 2018 Early adoption on January 1, 2019 Prospective This update aligns the accounting for costs incurred to implement a CCA that is a service arrangement with the guidance on capitalizing costs associated with developing or obtaining internal-use software. In addition, this update clarifies the financial statement presentation requirement for capitalized implementation costs and related amortization of such costs. The adoption of this update did not have an impact on our consolidated financial statements.

Revenues (Tables)

Revenues (Tables)	9 Months Ended
	Sep. 30, 2019
Revenue from Contract with Customer [Abstract]
Capitalized Costs to Fulfill Contract with Customer	The following table presents information related to the capitalized costs to fulfill, such as set-up or transition activities, for the nine months ended September 30, 2019 . Costs to fulfill are recorded in "Other noncurrent assets" in our unaudited consolidated statements of financial position and the amortization expense of costs to fulfill is included in "Cost of revenues" in our unaudited consolidated statement of operations. Costs to obtain contracts were immaterial for the period disclosed. Costs to Fulfill (in millions) Balance - December 31, 2018 $ 400 Amortization expense (58 ) Costs capitalized 143 Balance - September 30, 2019 $ 485
Contract with Customer, Asset and Liability	The table below shows significant movements in the deferred revenue balances (current and noncurrent) for the period disclosed: Deferred Revenue (in millions) Balance - December 31, 2018 $ 348 Amounts billed but not recognized as revenues 217 Revenues recognized related to the opening balance of deferred revenue (229 ) Balance - September 30, 2019 $ 336 Contract Assets (in millions) Balance - December 31, 2018 $ 305 Revenues recognized during the period but not billed 340 Amounts reclassified to accounts receivable (280 ) Balance - September 30, 2019 $ 365
Disaggregation of Revenue	We have defined our Financial Services, Healthcare, Products and Resources and Communications, Media and Technology segments as ("FS"), ("HC"), ("P&R"), and ("CMT"), respectively, in our disaggregation of revenues tables. Three Months Ended Nine Months Ended FS HC P&R CMT Total FS HC P&R CMT Total (in millions) Revenues Geography: North America $ 1,052 $ 1,036 $ 687 $ 448 $ 3,223 $ 3,105 $ 3,084 $ 1,986 $ 1,310 $ 9,485 United Kingdom 117 36 95 77 325 365 90 286 235 976 Continental Europe 192 85 115 38 430 548 247 340 127 1,262 Europe - Total 309 121 210 115 755 913 337 626 362 2,238 Rest of World 131 18 69 52 270 383 53 195 145 776 Total $ 1,492 $ 1,175 $ 966 $ 615 $ 4,248 $ 4,401 $ 3,474 $ 2,807 $ 1,817 $ 12,499 Service line: Consulting and technology services $ 972 $ 634 $ 592 $ 332 $ 2,530 $ 2,832 $ 1,885 $ 1,705 $ 958 $ 7,380 Outsourcing services 520 541 374 283 1,718 1,569 1,589 1,102 859 5,119 Total $ 1,492 $ 1,175 $ 966 $ 615 $ 4,248 $ 4,401 $ 3,474 $ 2,807 $ 1,817 $ 12,499 Type of contract: Time and materials $ 925 $ 472 $ 421 $ 382 $ 2,200 $ 2,764 $ 1,372 $ 1,222 $ 1,136 $ 6,494 Fixed-price 481 420 441 202 1,544 1,422 1,202 1,279 589 4,492 Transaction or volume-based 86 283 104 31 504 215 900 306 92 1,513 Total $ 1,492 $ 1,175 $ 966 $ 615 $ 4,248 $ 4,401 $ 3,474 $ 2,807 $ 1,817 $ 12,499 Three Months Ended Nine Months Ended FS HC P&R CMT Total FS HC P&R CMT Total (in millions) Revenues Geography: North America $ 1,033 $ 1,084 $ 609 $ 381 $ 3,107 $ 3,133 $ 3,167 $ 1,766 $ 1,083 $ 9,149 United Kingdom 127 23 90 85 325 357 68 266 253 944 Continental Europe 170 69 109 50 398 497 191 327 138 1,153 Europe - Total 297 92 199 135 723 854 259 593 391 2,097 Rest of World 134 13 55 46 248 407 40 165 138 750 Total $ 1,464 $ 1,189 $ 863 $ 562 $ 4,078 $ 4,394 $ 3,466 $ 2,524 $ 1,612 $ 11,996 Service line: Consulting and technology services $ 902 $ 645 $ 512 $ 292 $ 2,351 $ 2,658 $ 1,896 $ 1,492 $ 859 $ 6,905 Outsourcing services 562 544 351 270 1,727 1,736 1,570 1,032 753 5,091 Total $ 1,464 $ 1,189 $ 863 $ 562 $ 4,078 $ 4,394 $ 3,466 $ 2,524 $ 1,612 $ 11,996 Type of contract: Time and materials $ 954 $ 464 $ 374 $ 354 $ 2,146 $ 2,842 $ 1,364 $ 1,122 $ 995 $ 6,323 Fixed-price 453 452 392 187 1,484 1,384 1,406 1,120 545 4,455 Transaction or volume-based 57 273 97 21 448 168 696 282 72 1,218 Total $ 1,464 $ 1,189 $ 863 $ 562 $ 4,078 $ 4,394 $ 3,466 $ 2,524 $ 1,612 $ 11,996

Business Combinations (Tables)

Business Combinations (Tables)	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The allocations of preliminary purchase price to the fair value of the aggregate assets acquired and liabilities assumed were as follows: Fair Value Weighted Average Useful Life (in millions) Cash $ 38 Current assets 79 Property, plant and equipment and other noncurrent assets 21 Non-deductible goodwill 234 Customer relationship intangible assets 138 9.7 years Other intangible assets 39 6.9 years Current liabilities (59 ) Noncurrent liabilities (40 ) Purchase price, inclusive of contingent consideration $ 450

Realignment Charges (Tables)

Realignment Charges (Tables)	9 Months Ended
	Sep. 30, 2019
Realignment Charges [Abstract]
Realignment Charges	Realignment charges were as follows: Three Months Ended Nine Months Ended 2019 2018 2019 2018 (in millions) Executive Transition Costs $ — $ — $ 22 $ — Employee separation costs 33 11 60 11 Employee retention costs 18 — 18 — Third party realignment costs 14 — 16 1 Total realignment costs $ 65 $ 11 $ 116 $ 12
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Investments (Tables)

Investments (Tables)	9 Months Ended
	Sep. 30, 2019
Schedule of Investments [Line Items]
Investments	Our investments were as follows: September 30, 2019 December 31, 2018 (in millions) Short-term investments: Equity investment security $ 26 $ 25 Available-for-sale investment securities — 1,760 Held-to-maturity investment securities 224 1,065 Time deposits (1) 484 500 Total short-term investments $ 734 $ 3,350 Long-term investments: Equity and cost method investments $ 73 $ 74 Held-to-maturity investment securities 6 6 Total long-term investments $ 79 $ 80 (1) Includes $419 million and $423 million in restricted time deposits as of September 30, 2019 and December 31, 2018 , respectively. See Note 9 .
Available-for-sale Securities [Member]
Schedule of Investments [Line Items]
Unrealized Gain (Loss) on Investments	The amortized cost, gross unrealized gains and losses and fair value of available-for-sale investment securities at December 31, 2018 were as follows: Amortized Cost Unrealized Gains Unrealized Losses Fair Value (in millions) U.S. Treasury and agency debt securities $ 630 $ 1 $ (6 ) $ 625 Corporate and other debt securities 420 — (4 ) 416 Certificates of deposit and commercial paper 296 — — 296 Asset-backed securities 336 — (2 ) 334 Municipal debt securities 90 — (1 ) 89 Total available-for-sale investment securities $ 1,772 $ 1 $ (13 ) $ 1,760
Securities in Continuous Unrealized Loss Positions	The fair value and related unrealized losses of available-for-sale investment securities in a continuous unrealized loss position for less than 12 months and for 12 months or longer were as follows as of December 31, 2018 : Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in millions) U.S. Treasury and agency debt securities $ 84 $ — $ 446 $ (6 ) $ 530 $ (6 ) Corporate and other debt securities 108 (1 ) 254 (3 ) 362 (4 ) Certificates of deposit and commercial paper 295 — — — 295 — Asset-backed securities 93 — 179 (2 ) 272 (2 ) Municipal debt securities 17 — 64 (1 ) 81 (1 ) Total $ 597 $ (1 ) $ 943 $ (12 ) $ 1,540 $ (13 )
Schedule of Realized Gain (Loss)	Proceeds from sales of available-for-sale investment securities and the gross gains and losses that have been included in earnings as a result of those sales were as follows: Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 (in millions) Proceeds from sales of available-for-sale investment securities $ — $ 1,712 Gross gains $ — $ 6 Gross losses — (5 ) Net realized gains on sales of available-for-sale investment securities $ — $ 1 Proceeds from sales of available-for-sale investment securities and the gross gains and losses that have been included in earnings as a result of those sales were as follows: Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 (in millions) Proceeds from sales of available-for-sale investment securities $ 490 $ 1,049 Gross gains $ — $ — Gross losses (1 ) (3 ) Net realized (losses) on sales of available-for-sale investment securities $ (1 ) $ (3 )
Held-to-maturity Securities [Member]
Schedule of Investments [Line Items]
Unrealized Gain (Loss) on Investments	The amortized cost, gross unrealized gains and losses and fair value of held-to-maturity investment securities at September 30, 2019 were as follows: Amortized Unrealized Unrealized Fair (in millions) Short-term investments: Corporate and other debt securities $ 77 $ — $ — $ 77 Commercial paper 147 1 — 148 Total short-term held-to-maturity investments 224 1 — 225 Long-term investments: Corporate and other debt securities 6 — — 6 Total held-to-maturity investment securities $ 230 $ 1 $ — $ 231 The amortized cost, gross unrealized gains and losses and fair value of held-to-maturity investment securities at December 31, 2018 were as follows: Amortized Unrealized Unrealized Fair (in millions) Short-term investments: Corporate and other debt securities $ 546 $ — $ — $ 546 Commercial paper 519 — (1 ) 518 Total short-term held-to-maturity investments 1,065 — (1 ) 1,064 Long-term investments: Corporate and other debt securities 6 — — 6 Total held-to-maturity investment securities $ 1,071 $ — $ (1 ) $ 1,070
Securities in Continuous Unrealized Loss Positions	The fair value and related unrealized losses of held-to-maturity investment securities in a continuous unrealized loss position for less than 12 months and for 12 months or longer were as follows as of September 30, 2019 : Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in millions) Corporate and other debt securities $ 15 $ — $ 6 $ — $ 21 $ — Total $ 15 $ — $ 6 $ — $ 21 $ — The fair value and related unrealized losses of held-to-maturity investment securities in a continuous unrealized loss position for less than 12 months and for 12 months or longer were as follows as of December 31, 2018 : Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in millions) Corporate and other debt securities $ 263 $ — $ 57 $ — $ 320 $ — Commercial paper 268 (1 ) — — 268 (1 ) Total $ 531 $ (1 ) $ 57 $ — $ 588 $ (1 )
Contractual Maturities	The contractual maturities of our fixed income held-to-maturity investment securities as of September 30, 2019 are set forth in the following table: Amortized Cost Fair Value (in millions) Due within one year $ 224 $ 225 Due after one year and before two years 6 6 Total held-to-maturity investment securities $ 230 $ 231

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Impact of Adoption of Lease Standard [Table Text Block]	The following table provides the impact of adoption of the New Lease Standard on our unaudited consolidated statement of financial position as of January 1, 2019: Location on Statement of Financial Position January 1, 2019 (in millions) Property and equipment, net (1) $ (81 ) Operating lease assets, net (1) (2) (3) 839 Total assets $ 758 Operating lease liabilities (2) (3) $ 191 Operating lease liabilities, noncurrent (2) (3) 670 Accrued expenses and other liabilities (3) (10 ) Other noncurrent liabilities (3) (95 ) Total liabilities $ 756 Retained earnings (4) $ 2 (1) Reflects the reclassification of leasehold land and a built-to-suit lease asset from "Property and equipment, net" to "Operating lease assets, net". (2) Represents the recognition of operating lease assets and liabilities (current and noncurrent), as defined by the New Lease Standard, including the liability for a built-to-suit lease that was previously accounted for as a capital lease under the former lease guidance. (3) Represents the reclassification of deferred rent from "Accrued expenses and other liabilities" and "Other noncurrent liabilities" to "Operating lease assets, net" and the reclassification of built-to-suit lease liabilities from "Accrued expenses and other liabilities" and "Other noncurrent liabilities" to "Operating lease liabilities" and "Operating lease liabilities, noncurrent". (4) Represents the net impact of the derecognition of a built-to-suit lease under the former lease guidance and the re-establishment of that lease as an operating lease under the New Lease Standard.
Schedule of Lease's Statement of Financial Position	The following table provides information on the components of our operating and finance leases included in our unaudited consolidated statement of financial position: Leases Location on Statement of Financial Position September 30, 2019 Assets (in millions) ROU operating lease assets Operating lease assets, net $ 905 ROU finance lease assets Property and equipment, net 15 Total $ 920 Liabilities Current Operating lease Operating lease liabilities $ 195 Finance lease Accrued expenses and other current liabilities 10 Noncurrent Operating lease Operating lease liabilities, noncurrent 734 Finance lease Other noncurrent liabilities 14 Total $ 953
Schedule of Cash Flow and Other Information	The following table provides information on the weighted average remaining lease term and weighted average discount rate for our operating leases: Operating Lease Term and Discount Rate September 30, 2019 Weighted average remaining lease term 6.1 years Weighted-average discount rate 6.0 % The following table provides supplemental cash flow information related to our operating leases: Nine Months Ended September 30, 2019 (in millions) Cash paid for amounts included in the measurement of operating lease liabilities $ 173 ROU assets obtained in exchange for operating lease liabilities 203
Schedule of Future Minimum Payments	The following table provides the schedule of maturities of our operating lease liabilities, under the New Lease Standard, as of September 30, 2019 : September 30, 2019 (in millions) 2019- remainder of year $ 62 2020 238 2021 203 2022 158 2023 124 2024 87 Thereafter 242 Total lease payments 1,114 Interest (185 ) Total lease liabilities $ 929 The following table provides the schedule of our future minimum payments on our operating leases, as of December 31, 2018, which were accounted for in accordance with our historic accounting policies. December 31, 2018 (in millions) 2019 $ 226 2020 197 2021 157 2022 121 2023 90 Thereafter 197 Total lease payments $ 988

Accrued Expenses And Other Cu_2

Accrued Expenses And Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
Accrued Expenses And Other Current Liabilities	Accrued expenses and other current liabilities were as follows: September 30, 2019 December 31, 2018 (in millions) Compensation and benefits $ 1,158 $ 1,216 Customer volume and other incentives 366 323 Derivative financial instruments 16 25 FCPA accrual (1) — 28 Income taxes 111 162 Professional fees 111 110 Travel and entertainment 47 34 Other 366 369 Total accrued expenses and other current liabilities $ 2,175 $ 2,267 (1) Refer to Note 13 .

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Summary of Long-term Debt	The following summarizes our long-term debt balances as of: September 30, 2019 December 31, 2018 (in millions) Term loan $ 750 $ 750 Less: Current maturities (38 ) (9 ) Deferred financing costs (3 ) (5 ) Long-term debt, net of current maturities $ 709 $ 736

Income Taxes Income Taxes (Tabl

Income Taxes Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rates	Our effective income tax rates were as follows: Three Months Ended Nine Months Ended 2019 2018 2019 2018 Effective income tax rate 24.3 % 27.9 % 24.5 % 26.7 %

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Location And Fair Values Of Derivative Financial Instruments In Our Condensed Consolidated Statements Of Financial Position	The following table provides information on the location and fair values of derivative financial instruments included in our unaudited consolidated statements of financial position as of: September 30, 2019 December 31, 2018 Designation of Derivatives Location on Statements of Financial Position Assets Liabilities Assets Liabilities (in millions) Foreign exchange forward contracts – Designated as cash flow hedging instruments Other current assets $ 26 $ — $ 11 $ — Other noncurrent assets 12 — 15 — Accrued expenses and other current liabilities — 10 — 21 Other noncurrent liabilities — 4 — 9 Total 38 14 26 30 Foreign exchange forward contracts – Not designated as hedging instruments Other current assets 2 — 1 — Accrued expenses and other current liabilities — 6 — 4 Total 2 6 1 4 Total $ 40 $ 20 $ 27 $ 34
Notional value of outstanding contracts by year of maturity	The notional value of our outstanding contracts by year of maturity and the net unrealized gains and losses included in the caption "Accumulated other comprehensive income (loss)" in our unaudited consolidated statements of financial position, for such contracts were as follows: September 30, December 31, 2018 (in millions) 2019 $ 405 $ 1,388 2020 1,325 780 2021 598 — Total notional value of contracts outstanding $ 2,328 $ 2,168 Net unrealized gains (losses) included in accumulated other comprehensive income (loss), net of taxes $ 20 $ (3 )
Location And Amounts Of Pre-Tax Gains (Losses) on Cash Flow Hedges	The following table provides information on the location and amounts of pre-tax gains and losses on our cash flow hedges for the three months ended September 30 : Change in Derivative Gains/Losses Recognized in Accumulated Other Comprehensive Income (Loss) (effective portion) Location of Net Gains Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (effective portion) Net Gains Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (effective portion) 2019 2018 2019 2018 (in millions) Foreign exchange forward contracts – Designated as cash flow hedging instruments $ (28 ) $ (96 ) Cost of revenues $ 1 $ 6 Selling, general and administrative expenses 1 1 Total $ 2 $ 7 The following table provides information on the location and amounts of pre-tax gains and losses on our cash flow hedges for the nine months ended September 30 : Change in Derivative Gains/Losses Recognized in Accumulated Other Comprehensive Income (Loss) (effective portion) Location of Net Gains Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (effective portion) Net Gains Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (effective portion) 2019 2018 2019 2018 (in millions) Foreign exchange forward contracts – Designated as cash flow hedging instruments $ 30 $ (201 ) Cost of revenues $ 1 $ 54 Selling, general and administrative expenses 1 9 Total $ 2 $ 63
Additional Information Related To Outstanding Contracts Not Designated As Hedging Instruments	Additional information related to our outstanding foreign exchange forward contracts not designated as hedging instruments was as follows: September 30, 2019 December 31, 2018 Notional Fair Value Notional Fair Value (in millions) Contracts outstanding $ 461 $ (4 ) $ 507 $ (3 )
Location And Amounts Of Pre-Tax Gains (Losses) On Derivative Financial Instruments Not Designated As Hedges	The following table provides information on the location and amounts of realized and unrealized pre-tax gains and losses on our other derivative financial instruments for the three and nine months ended September 30 : Location of Net Gains on Derivative Instruments Amount of Net Gains on Derivative Instruments Three Months Ended Nine Months Ended 2019 2018 2019 2018 (in millions) Foreign exchange forward contracts – Not designated as hedging instruments Foreign currency exchange gains (losses), net $ 6 $ 3 $ 1 $ 23

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Financial Assets And (Liabilities) Measured At Fair Value On A Recurring Basis	The following table summarizes our financial assets and (liabilities) measured at fair value on a recurring basis as of September 30, 2019 : Level 1 Level 2 Level 3 Total (in millions) Cash equivalents: Money market funds $ 1,705 $ — $ — $ 1,705 Short-term investments: Time deposits (1) — 484 — 484 Equity investment security 26 — — 26 Other current assets Foreign exchange forward contracts — 28 — 28 Other noncurrent assets Foreign exchange forward contracts — 12 — 12 Accrued expenses and other current liabilities: Foreign exchange forward contracts — (16 ) — (16 ) Contingent consideration liabilities — — (37 ) (37 ) Other noncurrent liabilities Foreign exchange forward contracts — (4 ) — (4 ) (1) Includes $419 million in restricted time deposits. See Note 9 . The following table summarizes our financial assets and (liabilities) measured at fair value on a recurring basis as of December 31, 2018 : Level 1 Level 2 Level 3 Total (in millions) Cash equivalents: Money market funds $ 103 $ — $ — $ 103 Bank deposits — 32 — 32 Certificates of deposit and commercial paper — 68 — 68 Short-term investments: Time deposits (1) — 500 — 500 Equity investment security 25 — — 25 Available-for-sale investment securities: U.S. Treasury and agency debt securities 570 55 — 625 Corporate and other debt securities — 416 — 416 Certificates of deposit and commercial paper — 296 — 296 Asset-backed securities — 334 — 334 Municipal debt securities — 89 — 89 Other current assets: Foreign exchange forward contracts — 12 — 12 Other noncurrent assets: Foreign exchange forward contracts — 15 — 15 Accrued expenses and other current liabilities: Foreign exchange forward contracts — (25 ) — (25 ) Other noncurrent liabilities: Foreign exchange forward contracts — (9 ) — (9 ) (1) Includes $423 million in restricted time deposits. See Note 9 .

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	Changes in accumulated other comprehensive income (loss) by component were as follows for the three and nine months ended September 30, 2019 : Three Months Nine Months Before Tax Amount Tax Effect Net of Tax Amount Before Tax Tax Net of Tax (in millions) Foreign currency translation adjustments: Beginning balance $ (117 ) $ 3 $ (114 ) $ (108 ) $ 5 $ (103 ) Change in foreign currency translation adjustments (64 ) (1 ) (65 ) (73 ) (3 ) (76 ) Ending balance $ (181 ) $ 2 $ (179 ) $ (181 ) $ 2 $ (179 ) Unrealized (losses) on available-for-sale investment securities: Beginning balance $ — $ — $ — $ (12 ) $ 4 $ (8 ) Net gains arising during the period — — — 13 (4 ) 9 Reclassification of net losses to Other, net — — — (1 ) — (1 ) Net change — — — 12 (4 ) 8 Ending balance $ — $ — $ — $ — $ — $ — Unrealized gains (losses) on cash flow hedges: Beginning balance $ 54 $ (10 ) $ 44 $ (4 ) $ 1 $ (3 ) Unrealized (losses) gains arising during the period (28 ) 5 (23 ) 30 (6 ) 24 Reclassifications of net (gains) to: Cost of revenues (1 ) — (1 ) (1 ) — (1 ) Selling, general and administrative expenses (1 ) 1 — (1 ) 1 — Net change (30 ) 6 (24 ) 28 (5 ) 23 Ending balance $ 24 $ (4 ) $ 20 $ 24 $ (4 ) $ 20 Accumulated other comprehensive income (loss): Beginning balance $ (63 ) $ (7 ) $ (70 ) $ (124 ) $ 10 $ (114 ) Other comprehensive income (loss) (94 ) 5 (89 ) (33 ) (12 ) (45 ) Ending balance $ (157 ) $ (2 ) $ (159 ) $ (157 ) $ (2 ) $ (159 ) Changes in accumulated other comprehensive income (loss) by component were as follows for the three and nine months ended September 30, 2018 : Three Months Nine Months Before Tax Amount Tax Effect Net of Tax Amount Before Tax Tax Net of Tax (in millions) Foreign currency translation adjustments: Beginning balance $ (79 ) $ 7 $ (72 ) $ (38 ) $ — $ (38 ) Change in foreign currency translation adjustments (14 ) 2 (12 ) (55 ) 9 (46 ) Ending balance $ (93 ) $ 9 $ (84 ) $ (93 ) $ 9 $ (84 ) Unrealized (losses) on available-for-sale investment securities: Beginning balance $ (19 ) $ 5 $ (14 ) $ (11 ) $ 4 $ (7 ) Cumulative effect of change in accounting principle (1) — — — — (1 ) (1 ) Net unrealized (losses) arising during the period (1 ) — (1 ) (11 ) 2 (9 ) Reclassification of net losses to Other, net 1 — 1 3 — 3 Net change — — — (8 ) 1 (7 ) Ending balance $ (19 ) $ 5 $ (14 ) $ (19 ) $ 5 $ (14 ) Unrealized gains (losses) on cash flow hedges: Beginning balance $ (7 ) $ (1 ) $ (8 ) $ 154 $ (39 ) $ 115 Unrealized (losses) arising during the period (96 ) 20 (76 ) (201 ) 44 (157 ) Reclassifications of net (gains) to: Cost of revenues (6 ) 1 (5 ) (54 ) 13 (41 ) Selling, general and administrative expenses (1 ) — (1 ) (9 ) 2 (7 ) Net change (103 ) 21 (82 ) (264 ) 59 (205 ) Ending balance $ (110 ) $ 20 $ (90 ) $ (110 ) $ 20 $ (90 ) Accumulated other comprehensive income (loss): Beginning balance $ (105 ) $ 11 $ (94 ) $ 105 $ (35 ) $ 70 Other comprehensive income (loss) (117 ) 23 (94 ) (327 ) 69 (258 ) Ending balance $ (222 ) $ 34 $ (188 ) $ (222 ) $ 34 $ (188 )

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Revenues From External Customers And Segment Operating Profit	ment operating profits by reportable segment were as follows: Three Months Ended Nine Months Ended 2019 2018 2019 2018 (in millions) Financial Services $ 418 433 $ 1,225 $ 1,321 Healthcare 312 374 963 1,063 Products and Resources 274 259 763 765 Communications, Media and Technology 186 182 544 516 Total segment operating profit 1,190 1,248 3,495 3,665 Less: unallocated costs 521 503 1,668 1,557 Income from operations $ 669 $ 745 $ 1,827 $ 2,108
Revenues And Long-Lived Assets By Geographic Area	Long-lived assets by geographic area are as follows: As of September 30, 2019 December 31, 2018 (in millions) Long-lived Assets: (1) North America (2) $ 451 $ 436 Europe 97 105 Rest of World (3) 770 853 Total $ 1,318 $ 1,394 (1) Long-lived assets include property and equipment, net of accumulated depreciation and amortization. (2) Substantially all relates to operations in the United States. (3) Substantially all of these long-lived assets relate to our operations in India.

Revenues - Capitalized Costs to

Revenues - Capitalized Costs to Fulfill Contract with Customer (Details) $ in Millions	9 Months Ended
	Sep. 30, 2019USD ($)
Revenue from Contract with Customer [Abstract]
Balance - December 31, 2018	$ 400
Amortization expense	58
Costs capitalized	143
Balance - September 30, 2019	$ 485

Revenues - Significant Movement

Revenues - Significant Movements in Contract Assets (Details) $ in Millions	9 Months Ended
	Sep. 30, 2019USD ($)
Revenue from Contract with Customer [Abstract]
Balance - December 31, 2018	$ 305
Revenues recognized during the period but not billed	340
Amounts reclassified to accounts receivable	280
Balance - September 30, 2019	$ 365

Revenues - Significant Moveme_2

Revenues - Significant Movements in Deferred Revenue Balances (Details) $ in Millions	9 Months Ended
	Sep. 30, 2019USD ($)
Revenue from Contract with Customer [Abstract]
Balance - December 31, 2018	$ 348
Amounts billed but not recognized as revenues	217
Revenues recognized related to the opening balance of deferred revenue	229
Balance - September 30, 2019	$ 336

Revenues - Remaining Performanc

Revenues - Remaining Performance Obligations Narrative (Details) $ in Millions	Sep. 30, 2019USD ($)
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation	$ 1,778
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-09-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	70.00%
Revenue, remaining performance obligation, period	2 years

Revenues - Disaggregation of Re

Revenues - Disaggregation of Revenue (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Disaggregation of Revenue [Line Items]
Revenue	$ 4,248	$ 4,078	$ 12,499	$ 11,996
Time-and-materials [Member]
Disaggregation of Revenue [Line Items]
Revenue	2,200	2,146	6,494	6,323
Fixed-price [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,544	1,484	4,492	4,455
Transaction or volume-based [Member]
Disaggregation of Revenue [Line Items]
Revenue	504	448	1,513	1,218
North America [Member]
Disaggregation of Revenue [Line Items]
Revenue	3,223	3,107	9,485	9,149
United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	325	325	976	944
Europe, excluding United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	430	398	1,262	1,153
Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue	755	723	2,238	2,097
Rest of World [Member]
Disaggregation of Revenue [Line Items]
Revenue	270	248	776	750
Consulting And Technology Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	2,530	2,351	7,380	6,905
Outsourcing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,718	1,727	5,119	5,091
Financial Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,492	1,464	4,401	4,394
Financial Services [Member] | Time-and-materials [Member]
Disaggregation of Revenue [Line Items]
Revenue	925	954	2,764	2,842
Financial Services [Member] | Fixed-price [Member]
Disaggregation of Revenue [Line Items]
Revenue	481	453	1,422	1,384
Financial Services [Member] | Transaction or volume-based [Member]
Disaggregation of Revenue [Line Items]
Revenue	86	57	215	168
Financial Services [Member] | North America [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,052	1,033	3,105	3,133
Financial Services [Member] | United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	117	127	365	357
Financial Services [Member] | Europe, excluding United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	192	170	548	497
Financial Services [Member] | Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue	309	297	913	854
Financial Services [Member] | Rest of World [Member]
Disaggregation of Revenue [Line Items]
Revenue	131	134	383	407
Financial Services [Member] | Consulting And Technology Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	972	902	2,832	2,658
Financial Services [Member] | Outsourcing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	520	562	1,569	1,736
Products and Resources [Member]
Disaggregation of Revenue [Line Items]
Revenue	966	863	2,807	2,524
Products and Resources [Member] | Time-and-materials [Member]
Disaggregation of Revenue [Line Items]
Revenue	421	374	1,222	1,122
Products and Resources [Member] | Fixed-price [Member]
Disaggregation of Revenue [Line Items]
Revenue	441	392	1,279	1,120
Products and Resources [Member] | Transaction or volume-based [Member]
Disaggregation of Revenue [Line Items]
Revenue	104	97	306	282
Products and Resources [Member] | North America [Member]
Disaggregation of Revenue [Line Items]
Revenue	687	609	1,986	1,766
Products and Resources [Member] | United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	95	90	286	266
Products and Resources [Member] | Europe, excluding United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	115	109	340	327
Products and Resources [Member] | Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue	210	199	626	593
Products and Resources [Member] | Rest of World [Member]
Disaggregation of Revenue [Line Items]
Revenue	69	55	195	165
Products and Resources [Member] | Consulting And Technology Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	592	512	1,705	1,492
Products and Resources [Member] | Outsourcing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	374	351	1,102	1,032
Communication, Media and Technology [Member]
Disaggregation of Revenue [Line Items]
Revenue	615	562	1,817	1,612
Communication, Media and Technology [Member] | Time-and-materials [Member]
Disaggregation of Revenue [Line Items]
Revenue	382	354	1,136	995
Communication, Media and Technology [Member] | Fixed-price [Member]
Disaggregation of Revenue [Line Items]
Revenue	202	187	589	545
Communication, Media and Technology [Member] | Transaction or volume-based [Member]
Disaggregation of Revenue [Line Items]
Revenue	31	21	92	72
Communication, Media and Technology [Member] | North America [Member]
Disaggregation of Revenue [Line Items]
Revenue	448	381	1,310	1,083
Communication, Media and Technology [Member] | United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	77	85	235	253
Communication, Media and Technology [Member] | Europe, excluding United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	38	50	127	138
Communication, Media and Technology [Member] | Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue	115	135	362	391
Communication, Media and Technology [Member] | Rest of World [Member]
Disaggregation of Revenue [Line Items]
Revenue	52	46	145	138
Communication, Media and Technology [Member] | Consulting And Technology Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	332	292	958	859
Communication, Media and Technology [Member] | Outsourcing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	283	270	859	753
Healthcare Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,175	1,189	3,474	3,466
Healthcare Segment [Member] | Time-and-materials [Member]
Disaggregation of Revenue [Line Items]
Revenue	472	464	1,372	1,364
Healthcare Segment [Member] | Fixed-price [Member]
Disaggregation of Revenue [Line Items]
Revenue	420	452	1,202	1,406
Healthcare Segment [Member] | Transaction or volume-based [Member]
Disaggregation of Revenue [Line Items]
Revenue	283	273	900	696
Healthcare Segment [Member] | North America [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,036	1,084	3,084	3,167
Healthcare Segment [Member] | United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	36	23	90	68
Healthcare Segment [Member] | Europe, excluding United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	85	69	247	191
Healthcare Segment [Member] | Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue	121	92	337	259
Healthcare Segment [Member] | Rest of World [Member]
Disaggregation of Revenue [Line Items]
Revenue	18	13	53	40
Healthcare Segment [Member] | Consulting And Technology Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	634	645	1,885	1,896
Healthcare Segment [Member] | Outsourcing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 541	$ 544	$ 1,589	$ 1,570

Business Combinations Narrative

Business Combinations Narrative (Details)	Sep. 30, 2019
Series of Individually Immaterial Business Acquisitions [Member]
Business Acquisition [Line Items]
Ownership percentage of recently acquired businesses	100.00%

Business Combinations Allocatio

Business Combinations Allocation of Purchase Price (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Goodwill	$ 3,694	$ 3,481
Series of Individually Immaterial Business Acquisitions [Member]
Business Acquisition [Line Items]
Cash	38
Current assets	79
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed Property Plant And Equipment And Other Noncurrent Assets	21
Goodwill	234
Current liabilities	59
Noncurrent liabilities	40
Purchase price, inclusive of contingent consideration	450
Customer Relationships [Member] | Series of Individually Immaterial Business Acquisitions [Member]
Business Acquisition [Line Items]
Intangible assets acquired	$ 138
Weighted Average Useful Life	9 years 8 months 12 days
Other Intangible Assets [Member] | Series of Individually Immaterial Business Acquisitions [Member]
Business Acquisition [Line Items]
Intangible assets acquired	$ 39
Weighted Average Useful Life	6 years 10 months 24 days

Realignment Charges (Details)

Realignment Charges (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Selling, General and Administrative Expenses [Member]
Accrued Realignment Costs
Realignment Costs incurred	$ 65	$ 11	$ 116	$ 12
Employee separations [Member]
Accrued Realignment Costs
Realignment Costs incurred	0	0	22	0
Employee Severance [Member]
Accrued Realignment Costs
Balance - December 31, 2018			0
Realignment Costs incurred	33	11	60	11
Payments made			32
Balance - September 30, 2018	28		28
Employee Retention Costs [Member]
Accrued Realignment Costs
Realignment Costs incurred	18	0	18	0
Lease termination costs [Member]
Accrued Realignment Costs
Realignment Costs incurred	$ 14	$ 0	$ 16	$ 1

Investments (Details)

Investments (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Short-term investments:
Equity investment security	$ 26	$ 25
Available-for-sale investment securities	0	1,760
Held-to-maturity investment securities	224	1,065
Time Deposits	484	500
Total short-term investments	734	3,350
Long-term investments:
Equity and Cost Method Investments	73	74
Held-to-maturity investment securities	6	6
Total long-term investments	79	80
Restricted investments	$ 419	$ 423

Investments (Amortized Cost, Gr

Investments (Amortized Cost, Gross Unrealized Gains And Losses And Fair Value Of Investment Securities Available-For-Sale) (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Debt Securities, Available-for-sale [Line Items]
Amortized Cost		$ 1,772
Unrealized Gains		1
Unrealized Losses		(13)
Available-for-sale securities, current	$ 0	1,760
U.S. Treasury And Agency Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Amortized Cost		630
Unrealized Gains		1
Unrealized Losses		(6)
Available-for-sale securities, current		625
Corporate And Other Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Amortized Cost		420
Unrealized Gains		0
Unrealized Losses		(4)
Available-for-sale securities, current		416
Certificates of Deposit and Commercial Paper [Member]
Debt Securities, Available-for-sale [Line Items]
Amortized Cost		296
Unrealized Gains		0
Unrealized Losses		0
Available-for-sale securities, current		296
Asset-Backed Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Amortized Cost		336
Unrealized Gains		0
Unrealized Losses		(2)
Available-for-sale securities, current		334
Municipal Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Amortized Cost		90
Unrealized Gains		0
Unrealized Losses		(1)
Available-for-sale securities, current		$ 89

Investments (Securities In A Co

Investments (Securities In A Continuous Unrealized Loss Position) (Details) $ in Millions	Dec. 31, 2018USD ($)
Schedule of Short-term Investments [Table] [Line Items]
Fair Value available-for-sale securities Less than 12 Months	$ 597
Unrealized losses, available-for-sale securities, Less than 12 Months	(1)
Fair value available-for-sale securities 12 Months or More	943
Unrealized losses, available-for-sale securities, 12 Months or More	(12)
Total Fair Value available-for-sale securities	1,540
Unrealized losses, available-for-sale securities, Total	(13)
U.S. Treasury And Agency Debt Securities [Member]
Schedule of Short-term Investments [Table] [Line Items]
Fair Value available-for-sale securities Less than 12 Months	84
Unrealized losses, available-for-sale securities, Less than 12 Months	0
Fair value available-for-sale securities 12 Months or More	446
Unrealized losses, available-for-sale securities, 12 Months or More	(6)
Total Fair Value available-for-sale securities	530
Unrealized losses, available-for-sale securities, Total	(6)
Corporate And Other Debt Securities [Member]
Schedule of Short-term Investments [Table] [Line Items]
Fair Value available-for-sale securities Less than 12 Months	108
Unrealized losses, available-for-sale securities, Less than 12 Months	(1)
Fair value available-for-sale securities 12 Months or More	254
Unrealized losses, available-for-sale securities, 12 Months or More	(3)
Total Fair Value available-for-sale securities	362
Unrealized losses, available-for-sale securities, Total	(4)
Certificates of Deposit and Commercial Paper [Member]
Schedule of Short-term Investments [Table] [Line Items]
Fair Value available-for-sale securities Less than 12 Months	295
Unrealized losses, available-for-sale securities, Less than 12 Months	0
Fair value available-for-sale securities 12 Months or More	0
Unrealized losses, available-for-sale securities, 12 Months or More	0
Total Fair Value available-for-sale securities	295
Unrealized losses, available-for-sale securities, Total	0
Asset-Backed Securities [Member]
Schedule of Short-term Investments [Table] [Line Items]
Fair Value available-for-sale securities Less than 12 Months	93
Unrealized losses, available-for-sale securities, Less than 12 Months	0
Fair value available-for-sale securities 12 Months or More	179
Unrealized losses, available-for-sale securities, 12 Months or More	(2)
Total Fair Value available-for-sale securities	272
Unrealized losses, available-for-sale securities, Total	(2)
Municipal Debt Securities [Member]
Schedule of Short-term Investments [Table] [Line Items]
Fair Value available-for-sale securities Less than 12 Months	17
Unrealized losses, available-for-sale securities, Less than 12 Months	0
Fair value available-for-sale securities 12 Months or More	64
Unrealized losses, available-for-sale securities, 12 Months or More	(1)
Total Fair Value available-for-sale securities	81
Unrealized losses, available-for-sale securities, Total	$ (1)

Investments (Contractual Maturi

Investments (Contractual Maturities Of Investments In Debt Securities) (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Amortized Cost
Due within one year, held-to-maturity	$ 224
Due after one year up to two years, held-to-maturity	6
Amortized Cost, held-to-maturity	230	$ 1,071
Fair Value
Due within one year, held-to-maturity	225
Due after one year up to two years, available-for-sale	6
Fair Value, held-to-maturity	$ 231	$ 1,070

Investments (Gross Gains (Losse

Investments (Gross Gains (Losses) Realized On Sales, Maturities And Other Securities Transactions Related To Investment Securities) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Investments [Abstract]
Proceeds from sales of available-for-sale investment securities	$ 0	$ 490	$ 1,712	$ 1,049
Gross gains	0	0	6	0
Gross losses	0	(1)	(5)	(3)
Net realized gains on sales of available-for-sale investment securities	$ 0	$ (1)	$ 1	$ (3)

Investments (Schedule of Held-t

Investments (Schedule of Held-to-Maturity Securities) (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost, Current	$ 224	$ 1,065
Amortized Cost, Noncurrent	6	6
Unrealized Gains	1	0
Unrealized Losses	0	(1)
Fair Value	231	1,070
Amortized Cost, held-to-maturity	230	1,071
Less than 12 Months, Fair Value	15	531
Less than 12 Months, Unrealized Losses	0	(1)
12 Months or More, Fair Value	6	57
12 Months or More, Unrealized Losses	0	0
Fair Value	21	588
Unrealized Losses	0	(1)
Corporate And Other Debt Securities [Member]
Schedule of Held-to-maturity Securities [Line Items]
Less than 12 Months, Fair Value	15	263
Less than 12 Months, Unrealized Losses	0	0
12 Months or More, Fair Value	6	57
12 Months or More, Unrealized Losses	0	0
Fair Value	21	320
Unrealized Losses	0	0
Commercial Paper [Member]
Schedule of Held-to-maturity Securities [Line Items]
Less than 12 Months, Fair Value		268
Less than 12 Months, Unrealized Losses		(1)
12 Months or More, Fair Value		0
12 Months or More, Unrealized Losses		0
Fair Value		268
Unrealized Losses		(1)
Short-term Investments [Member]
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost, Current	224	1,065
Unrealized Gains	1	0
Unrealized Losses	0	(1)
Fair Value	225	1,064
Short-term Investments [Member] | Corporate And Other Debt Securities [Member]
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost, Current	77	546
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Value	77	546
Short-term Investments [Member] | Commercial Paper [Member]
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost, Current	147	519
Unrealized Gains	1	0
Unrealized Losses	0	(1)
Fair Value	148	518
Long-term investments [Member] | Corporate And Other Debt Securities [Member]
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost, Noncurrent	6	6
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Value	$ 6	$ 6

Leases (Details)

Leases (Details) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2019USD ($)	Sep. 30, 2019USD ($)
Lessee, Lease, Description [Line Items]
Operating lease cost	$ 68	$ 195
Variable lease cost	5	14
Short term lease rental expense	2	10
Amount of operating leases not yet commenced	$ 363	$ 363
Minimum
Lessee, Lease, Description [Line Items]
Term of operating leases	12 months	12 months
Lease terms of leases not yet commenced	1 year	1 year
Maximum
Lessee, Lease, Description [Line Items]
Lease terms of leases not yet commenced	11 years	11 years

Leases - Schedule of Impact of

Leases - Schedule of Impact of Lease Standard (Details) - USD ($) $ in Millions	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property and equipment, net	$ 1,318		$ 1,394
Operating lease assets, net	905
Total assets	15,844		15,913
Operating lease liabilities	195
Operating lease liabilities, noncurrent	734
Accrued expenses and other current liabilities	2,175		2,267
Other noncurrent liabilities	181		253
Total liabilities	5,142		4,489
Retained earnings	$ 10,820		$ 11,485
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property and equipment, net		$ (81)
Operating lease assets, net		839
Total assets		758
Operating lease liabilities		191
Operating lease liabilities, noncurrent		670
Accrued expenses and other current liabilities		(10)
Other noncurrent liabilities		(95)
Total liabilities		756
Retained earnings		$ 2

Leases - Schedule of Leases Sta

Leases - Schedule of Leases Statement of Financial Position (Details) $ in Millions	Sep. 30, 2019USD ($)
Leases [Abstract]
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	us-gaap:PropertyPlantAndEquipmentNet
Assets
ROU operating lease assets	$ 905
ROU finance lease assets	15
Total Leased Assets	920
Current
Operating lease	195
Finance lease	10
Noncurrent
Operating lease	734
Finance lease	14
Total leased liabilities	$ 953
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	us-gaap:AccruedLiabilitiesAndOtherLiabilities
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	us-gaap:OtherLiabilitiesNoncurrent

Leases - Schedule of Operating

Leases - Schedule of Operating Lease Term and Discount Rate (Details)	Sep. 30, 2019
Leases [Abstract]
Weighted average remaining lease term	6 years 1 month 6 days
Weighted-average discount rate	6.00%

Leases - Schedule of Cash Flow

Leases - Schedule of Cash Flow and Other Information (Details) $ in Millions	9 Months Ended
	Sep. 30, 2019USD ($)
Leases [Abstract]
Cash paid for amounts included in the measurement of operating lease liabilities	$ 173
ROU assets obtained in exchange for operating lease liabilities	$ 203

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Payments on Operating Leases (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Leases [Abstract]
2019- remainder of year	$ 62
2019		$ 226
2020		197
2021		157
2022		121
2023		90
2024	87
Thereafter	242
Lessee, Operating Lease, Liability, Payments, Due	1,114
Thereafter		197
Total lease payments		$ 988
Interest	(185)
Total lease liabilities	929
Lessee, Operating Lease, Liability, Payments, Due Year Two	238
Lessee, Operating Lease, Liability, Payments, Due Year Three	203
Lessee, Operating Lease, Liability, Payments, Due Year Four	158
Lessee, Operating Lease, Liability, Payments, Due Year Five	$ 124

Accrued Expenses And Other Cu_3

Accrued Expenses And Other Current Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Compensation and benefits	$ 1,158	$ 1,216
Customer volume and other incentives	366	323
Derivative financial instruments	16	25
FCPA Accrual	0	28
Income taxes	111	162
Professional fees	111	110
Travel and entertainment	47	34
Other	366	369
Total accrued expenses and other current liabilities	$ 2,175	$ 2,267

Debt (Additional Disclosures) (

Debt (Additional Disclosures) (Details) $ in Millions, ₨ in Billions	Sep. 30, 2019USD ($)	Sep. 30, 2019INR (₨)	Nov. 30, 2018USD ($)
Term Loan [Member]
Line of Credit Facility [Line Items]
Principal amount of debt			$ 750
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity			$ 1,750
Working Capital Facility [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 184	₨ 13

Debt (Short-term Debt) (Details

Debt (Short-term Debt) (Details) $ in Millions, ₨ in Billions	9 Months Ended
	Sep. 30, 2019USD ($)	Sep. 30, 2019INR (₨)	Dec. 31, 2018USD ($)	Nov. 30, 2018USD ($)
Short-term Debt [Line Items]
Short-term debt	$ 38		$ 9
Revolving Credit Facility [Member]
Short-term Debt [Line Items]
Maximum borrowing capacity				$ 1,750
Term Loan [Member]
Short-term Debt [Line Items]
Short-term debt	38		$ 9
Working Capital Facility [Member]
Short-term Debt [Line Items]
Notes outstanding under revolving credit facility	$ 0
Term of working capital facility	1 year
Maximum borrowing capacity	$ 184	₨ 13
Prepayment penalty percentage	1.00%

Debt (Long-term Debt) (Details)

Debt (Long-term Debt) (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Long-term debt, net of current maturities	$ 709	$ 736
Term Loan [Member]
Debt Instrument [Line Items]
Term loan	750	750
Current maturities	(38)	(9)
Deferred financing costs	(3)	(5)
Long-term debt, net of current maturities	$ 709	$ 736

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Effective Income Tax Rates [Abstract]
Effective Income Tax Rate	24.30%	27.90%	24.50%	26.70%

Income Taxes (Narrative) (One-t

Income Taxes (Narrative) (One-time Transaction) (Details) $ in Millions, ₨ in Billions	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2018USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2013USD ($)	Sep. 30, 2019INR (₨)	Dec. 31, 2018USD ($)	Apr. 30, 2018INR (₨)
One-time Transaction [Table] [Line Items]
Income tax expense		$ 160	$ 185	$ 469	$ 530
Restricted investments		419		419					$ 423
Indian Income Tax Department (ITD) [Member] | Foreign tax authority [Member]
One-time Transaction [Table] [Line Items]
Deposits assets		$ 70		$ 70				₨ 5	71
Desposits assets, percent disputed tax amount		15.00%		15.00%				15.00%
Restricted investments initially deposited		$ 397		$ 397					$ 404
Restricted investments | ₨										₨ 28
Indian Income Tax Department (ITD) [Member] | Foreign tax authority [Member] | 2016 India Cash Remittance [Member]
One-time Transaction [Table] [Line Items]
Foreign earnings repatriated	$ 2,800
Income tax expense						$ 135
Income tax, disputed amount		$ 467		$ 467				₨ 33
Indian Income Tax Department (ITD) [Member] | Foreign tax authority [Member] | 2013 India Share Repurchase [Member]
One-time Transaction [Table] [Line Items]
Foreign earnings repatriated							$ 523

Derivative Financial Instrume_3

Derivative Financial Instruments (Location And Fair Values Of Derivative Financial Instruments In Our Consolidated Statement Of Financial Position) (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Derivatives, Fair Value [Line Items]
Derivative assets fair value	$ 40	$ 27
Derivative liabilities fair value	20	34
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member]
Derivatives, Fair Value [Line Items]
Derivative assets fair value	2	1
Derivative liabilities fair value	6	4
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative assets fair value	2	1
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Accrued Expenses And Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities fair value	6	4
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member]
Derivatives, Fair Value [Line Items]
Derivative assets fair value	38	26
Derivative liabilities fair value	14	30
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative assets fair value	26	11
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Other Noncurrent Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative assets fair value	12	15
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Accrued Expenses And Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities fair value	10	21
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Other Noncurrent Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities fair value	$ 4	$ 9

Derivative Financial Instrume_4

Derivative Financial Instruments (Narrative) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2019USD ($)
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Cash flow hedge gains (losses) expected to be reclassified to earnings within the next 12 months	$ 13

Derivative Financial Instrume_5

Derivative Financial Instruments (Notional Value Of Outstanding Cash Flow Hedge Contracts By Year Of Maturity And Net Unrealized (Loss) Gain Included In Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Foreign Exchange Forward [Member]
Derivative [Line Items]
Net unrealized gains (losses) included in accumulated other comprehensive income (loss), net of taxes	$ 20	$ (3)
Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Notional value of contracts outstanding	2,328	2,168
Designated as Hedging Instrument [Member] | Foreign Exchange Forward, Maturity 2019 [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Notional value of contracts outstanding	405	1,388
Designated as Hedging Instrument [Member] | Foreign Exchange Forward, Maturity 2020 [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Notional value of contracts outstanding	1,325	780
Designated as Hedging Instrument [Member] | Foreign Exchange Forward, Maturity 2021 [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Notional value of contracts outstanding	$ 598	$ 0

Derivative Financial Instrume_6

Derivative Financial Instruments (Location And Amounts Of Pre-Tax Gains (Losses) On Cash Flow Hedge Derivatives Financial Instruments) (Details) - Cash Flow Hedging [Member] - Designated as Hedging Instrument [Member] - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Derivative Instruments, Gain (Loss) [Line Items]
Net Gains Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (effective portion)	$ 2	$ 7	$ 2	$ 63
Cost Of Revenues [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Net Gains Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (effective portion)	1	6	1	54
Selling, General and Administrative Expenses [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Net Gains Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (effective portion)	1	1	1	9
Foreign Exchange Forward [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Change in Derivative Gains/Losses Recognized in Accumulated Other Comprehensive Income (Loss) (effective portion)	$ (28)	$ (96)	$ 30	$ (201)

Derivative Financial Instrume_7

Derivative Financial Instruments (Other Derivatives) (Details) - Not Designated as Hedging Instrument [Member] - Foreign Exchange Forward [Member] - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Derivative [Line Items]
Notional	$ 461	$ 507
Market Value	$ (4)	$ (3)

Derivative Financial Instrume_8

Derivative Financial Instruments (Location And Amounts Of Pre-Tax Gains (Losses) On Derivative Financial Instruments Not Designated As Hedges) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Foreign Currency Exchange Gains (Losses), net [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of net gains (losses) on derivative instruments	$ 6	$ 3	$ 1	$ 23

Fair Value Measurements (Financ

Fair Value Measurements (Financial Assets And (Liabilities) Measured At Fair Value On A Recurring Basis) (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investment security	$ 26	$ 25
Restricted investments	419	423
Recurring [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Time deposits	484	500
Equity investment security	26	25
Recurring [Member] | Other Current Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, assets	28	12
Recurring [Member] | Accrued Expenses And Other Current Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	(37)
Derivative financial instruments, liabilities	(16)	(25)
Recurring [Member] | Other Noncurrent Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, assets	12	15
Recurring [Member] | Other Noncurrent Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, liabilities	(4)	(9)
Recurring [Member] | U.S. Treasury And Agency Debt Securities [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		625
Recurring [Member] | Corporate And Other Debt Securities [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		416
Recurring [Member] | Certificates of Deposit and Commercial Paper [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		296
Recurring [Member] | Asset-Backed Securities [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		334
Recurring [Member] | Municipal Debt Securities [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		89
Recurring [Member] | Money Market Funds [Member] | Cash Equivalents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	1,705	103
Recurring [Member] | Bank Deposits [Member] | Cash Equivalents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds		32
Recurring [Member] | Commercial Paper [Member] | Cash Equivalents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds		68
Recurring [Member] | Level 1 [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Time deposits	0	0
Equity investment security	26	25
Recurring [Member] | Level 1 [Member] | Other Current Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, assets	0	0
Recurring [Member] | Level 1 [Member] | Accrued Expenses And Other Current Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	0
Derivative financial instruments, liabilities	0	0
Recurring [Member] | Level 1 [Member] | Other Noncurrent Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, assets	0	0
Recurring [Member] | Level 1 [Member] | Other Noncurrent Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, liabilities	0	0
Recurring [Member] | Level 1 [Member] | U.S. Treasury And Agency Debt Securities [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		570
Recurring [Member] | Level 1 [Member] | Corporate And Other Debt Securities [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		0
Recurring [Member] | Level 1 [Member] | Certificates of Deposit and Commercial Paper [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		0
Recurring [Member] | Level 1 [Member] | Asset-Backed Securities [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		0
Recurring [Member] | Level 1 [Member] | Municipal Debt Securities [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		0
Recurring [Member] | Level 1 [Member] | Money Market Funds [Member] | Cash Equivalents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	1,705	103
Recurring [Member] | Level 1 [Member] | Commercial Paper [Member] | Cash Equivalents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds		0
Recurring [Member] | Level 2 [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Time deposits	484	500
Equity investment security	0	0
Recurring [Member] | Level 2 [Member] | Other Current Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, assets	28	12
Recurring [Member] | Level 2 [Member] | Accrued Expenses And Other Current Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	0
Derivative financial instruments, liabilities	(16)	(25)
Recurring [Member] | Level 2 [Member] | Other Noncurrent Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, assets	12	15
Recurring [Member] | Level 2 [Member] | Other Noncurrent Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, liabilities	(4)	(9)
Recurring [Member] | Level 2 [Member] | U.S. Treasury And Agency Debt Securities [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		55
Recurring [Member] | Level 2 [Member] | Corporate And Other Debt Securities [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		416
Recurring [Member] | Level 2 [Member] | Certificates of Deposit and Commercial Paper [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		296
Recurring [Member] | Level 2 [Member] | Asset-Backed Securities [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		334
Recurring [Member] | Level 2 [Member] | Municipal Debt Securities [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		89
Recurring [Member] | Level 2 [Member] | Money Market Funds [Member] | Cash Equivalents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds		0
Recurring [Member] | Level 2 [Member] | Bank Deposits [Member] | Cash Equivalents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds		32
Recurring [Member] | Level 2 [Member] | Commercial Paper [Member] | Cash Equivalents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds		68
Recurring [Member] | Level 3 [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Time deposits	0	0
Equity investment security	0	0
Recurring [Member] | Level 3 [Member] | Other Current Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, assets	0	0
Recurring [Member] | Level 3 [Member] | Accrued Expenses And Other Current Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	(37)
Derivative financial instruments, liabilities	0	0
Recurring [Member] | Level 3 [Member] | Other Noncurrent Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, assets	0	0
Recurring [Member] | Level 3 [Member] | Other Noncurrent Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, liabilities	$ 0	0
Recurring [Member] | Level 3 [Member] | U.S. Treasury And Agency Debt Securities [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		0
Recurring [Member] | Level 3 [Member] | Certificates of Deposit and Commercial Paper [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		0
Recurring [Member] | Level 3 [Member] | Asset-Backed Securities [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		0
Recurring [Member] | Level 3 [Member] | Municipal Debt Securities [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		0
Recurring [Member] | Level 3 [Member] | Money Market Funds [Member] | Cash Equivalents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds		0
Recurring [Member] | Level 3 [Member] | Commercial Paper [Member] | Cash Equivalents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds		$ 0

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
AOCI Attributable to Parent, Net of Tax [Roll Forward]
AOCI, beginning balance	$ 10,557	$ 11,136	$ 11,424	$ 10,648	$ 10,988	$ 10,669	$ 11,424	$ 10,669
Other Comprehensive Income (Loss), before Tax [Abstract]
Net change, Net of Tax Amount	(65)			(12)			(76)	(46)
Cumulative effect of changes in accounting principle			2			121
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax, Portion Attributable to Parent	0			0			8	(6)
Other comprehensive income (loss)	(89)			(94)			(45)	(257)
AOCI, ending balance	10,702	10,557	11,136	10,978	10,648	10,988	10,702	10,978
Foreign currency translation adjustments: [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
AOCI before tax, beginning balance	(117)		(108)	(79)		(38)	(108)	(38)
AOCI tax, beginning balance	3		5	7		0	5	0
AOCI, beginning balance	(114)		(103)	(72)		(38)	(103)	(38)
Other Comprehensive Income (Loss), before Tax [Abstract]
Net change, Before Tax Amount	(64)			(14)			(73)	(55)
Net change, Tax Effect	(1)			2			(3)	9
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Other comprehensive income (loss)				(12)				(46)
AOCI before tax, ending balance	(181)	(117)		(93)	(79)		(181)	(93)
AOCI tax, ending balance	2	3		9	7		2	9
AOCI, ending balance	(179)	(114)		(84)	(72)		(179)	(84)
Unrealized gains (losses) on available-for-sale investment securities: [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
AOCI before tax, beginning balance	0		(12)	(19)		(11)	(12)	(11)
AOCI tax, beginning balance	0		4	5		4	4	4
AOCI, beginning balance	0		(8)	(14)		(7)	(8)	(7)
Other Comprehensive Income (Loss), before Tax [Abstract]
Net change, Before Tax Amount	0			0			12	(8)
Net change, Tax Effect	0			0			(4)	1
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
OCI, before reclassifications, before tax	0			(1)			13	(11)
Other comprehensive income (loss) before reclassifications, tax	0			0			(4)	2
OCI, before reclassifications, net of tax	0			(1)			9	(9)
Reclassification from AOCI, current period, before tax	0			1			(1)	3
Reclassification from AOCI, current period, tax	0			0			0	0
Reclassification from AOCI, current period, net of tax	0			1			(1)	3
Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax, Portion Attributable to Parent							8
Other comprehensive income (loss)	0			0				(7)
AOCI before tax, ending balance	0	0		(19)	(19)		0	(19)
AOCI tax, ending balance	0	0		5	5		0	5
AOCI, ending balance	0	0		(14)	(14)		0	(14)
Unrealized gains on cash flow hedges: [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
AOCI before tax, beginning balance	54		(4)	(7)		154	(4)	154
AOCI tax, beginning balance	(10)		1	(1)		(39)	1	(39)
AOCI, beginning balance	44		(3)	(8)		115	(3)	115
Other Comprehensive Income (Loss), before Tax [Abstract]
Net change, Before Tax Amount	(30)			(103)			28	(264)
Net change, Tax Effect	6			21			(5)	59
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
OCI, before reclassifications, before tax	(28)			(96)			30	(201)
Other comprehensive income (loss) before reclassifications, tax	5			20			(6)	44
OCI, before reclassifications, net of tax	(23)			(76)			24	(157)
Other comprehensive income (loss)	(24)			(82)			23	(205)
AOCI before tax, ending balance	24	54		(110)	(7)		24	(110)
AOCI tax, ending balance	(4)	(10)		20	(1)		(4)	20
AOCI, ending balance	20	44		(90)	(8)		20	(90)
Unrealized gains on cash flow hedges: [Member] | Cost of revenues [Member]
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Reclassification from AOCI, current period, before tax	(1)			(6)			(1)	(54)
Reclassification from AOCI, current period, tax	0			1			0	13
Reclassification from AOCI, current period, net of tax	(1)			(5)			(1)	(41)
Unrealized gains on cash flow hedges: [Member] | Selling, general and administrative expenses [Member]
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Reclassification from AOCI, current period, before tax	(1)			(1)			(1)	(9)
Reclassification from AOCI, current period, tax	1			0			1	2
Reclassification from AOCI, current period, net of tax	0			(1)			0	(7)
Accumulated other comprehensive income (loss):
AOCI Attributable to Parent, Net of Tax [Roll Forward]
AOCI before tax, beginning balance	(63)		(124)	(105)		105	(124)	105
AOCI tax, beginning balance	(7)		10	11		(35)	10	(35)
AOCI, beginning balance	(70)	(74)	(114)	(94)	63	70	(114)	70
Other Comprehensive Income (Loss), before Tax [Abstract]
Net change, Before Tax Amount	(94)			(117)			(33)	(327)
Net change, Tax Effect	5			23			(12)	69
Cumulative Tax Effect Of New Accounting Principle In Period Of Adoption								1
Cumulative effect of changes in accounting principle				(1)		(1)		(1)
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Other comprehensive income (loss)	(89)	4	40	(94)	(157)	(6)	(45)	(258)
AOCI before tax, ending balance	(157)	(63)		(222)	(105)		(157)	(222)
AOCI tax, ending balance	(2)	(7)		34	11		(2)	34
AOCI, ending balance	$ (159)	$ (70)	$ (74)	$ (188)	$ (94)	$ 63	$ (159)	$ (188)

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Millions	1 Months Ended
	Feb. 28, 2019	Sep. 30, 2019	Mar. 31, 2019	Dec. 31, 2018
Other Commitments [Line Items]
Accrued Liabilities and Other Liabilities		$ 2,175		$ 2,267
Insurance receivable for malpractice		$ 18
FCPA Accrual [Member]
Other Commitments [Line Items]
Litigation Settlement, Amount Awarded to Other Party	$ 28
India Defined Contribution Obligation [Member]
Other Commitments [Line Items]
Accrued Liabilities and Other Liabilities			$ 117

Related Party Transactions (Det

Related Party Transactions (Details) $ in Millions	9 Months Ended
	Sep. 30, 2018USD ($)
Cognizant U.S. Foundation [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Amounts of Transaction	$ 100

Segment Information (Revenues F

Segment Information (Revenues From External Customers And Segment Operating Profit) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Segment Reporting Information [Line Items]
Income from operations	$ 669	$ 745	$ 1,827	$ 2,108
Operating Segments [Member]
Segment Reporting Information [Line Items]
Income from operations	1,190	1,248	3,495	3,665
Operating Segments [Member] | Financial Services [Member]
Segment Reporting Information [Line Items]
Income from operations	418	433	1,225	1,321
Operating Segments [Member] | Health Care [Member]
Segment Reporting Information [Line Items]
Income from operations	312	374	963	1,063
Operating Segments [Member] | Products and Resources [Member]
Segment Reporting Information [Line Items]
Income from operations	274	259	763	765
Operating Segments [Member] | Communications, Media and Technology [Member]
Segment Reporting Information [Line Items]
Income from operations	186	182	544	516
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Unallocated costs	$ 521	$ 503	$ 1,668	$ 1,557

Segment Information (Long-Lived

Segment Information (Long-Lived Assets By Geographic Area) (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Long-Lived Assets [Line Items]
Long-lived Assets	$ 1,318	$ 1,394
North America [Member]
Long-Lived Assets [Line Items]
Long-lived Assets	451	436
Europe [Member]
Long-Lived Assets [Line Items]
Long-lived Assets	97	105
Rest of World [Member]
Long-Lived Assets [Line Items]
Long-lived Assets	$ 770	$ 853

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions	Oct. 28, 2019	Dec. 31, 2019	Dec. 31, 2020
Subsequent Event [Member]
Subsequent Event [Line Items]
Dividends declared per common share	$ 0.20
Forecast [Member]
Subsequent Event [Line Items]
Consideration transferred		$ 220
Minimum | 2020 Fit for Growth [Member] | Forecast [Member]
Subsequent Event [Line Items]
Restructuring Charges			$ 150
Maximum | 2020 Fit for Growth [Member] | Forecast [Member]
Subsequent Event [Line Items]
Restructuring Charges			$ 200