Cognizant Technology Solutions (CTSH) 10-Q 8 May 20 2020 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2020	May 01, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2020
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		540,580,052
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
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	Mar. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 3,886	$ 2,645
Short-term investments	396	779
Trade accounts receivable, net of allowances of $74 and $67, respectively	3,220	3,256
Other current assets	823	931
Total current assets	8,325	7,611
Property and equipment, net	1,322	1,309
Operating lease assets, net	927	926
Goodwill	4,014	3,979
Intangible assets, net	1,005	1,041
Deferred income tax assets, net	594	585
Long-term investments	433	17
Other noncurrent assets	809	736
Total assets	17,429	16,204
Current liabilities:
Accounts payable	289	239
Deferred revenue	354	313
Short-term debt	38	38
Operating lease liabilities	197	202
Accrued expenses and other current liabilities	1,994	2,191
Total current liabilities	2,872	2,983
Deferred revenue, noncurrent	42	23
Operating lease liabilities, noncurrent	734	745
Deferred income tax liabilities, net	31	35
Long-term debt	2,430	700
Long-term income taxes payable	478	478
Other noncurrent liabilities	229	218
Total liabilities	6,816	5,182
Commitments and contingencies (See Note 12)
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, 541 and 548 shares issued and outstanding as of March 31, 2020 and December 31, 2019, respectively	5	5
Additional paid-in capital	41	33
Retained earnings	10,831	11,022
Accumulated other comprehensive income (loss)	(264)	(38)
Total stockholders’ equity	10,613	11,022
Total liabilities and stockholders’ equity	$ 17,429	$ 16,204

Consolidated Statements Of Fi_2

Consolidated Statements Of Financial Position (Unaudited) (Parenthetical) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Accounts Receivable, Allowance for Credit Loss, Current	$ 74	$ 67
Preferred stock, par value (in dollars per share)	$ 0.10	$ 0.10
Preferred Stock, Shares Authorized	15,000,000	15,000,000
Preferred Stock, Shares Issued	0	0
Class A common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common Stock, Shares Authorized	1,000,000,000	1,000,000,000
Common Stock, Shares, Issued	541,000,000	548,000,000
Common Stock, Shares, Outstanding	541,000,000	548,000,000

Consolidated Statements Of Oper

Consolidated Statements Of Operations (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income Statement [Abstract]
Revenues	$ 4,225	$ 4,110
Operating expenses:
Cost of revenues (exclusive of depreciation and amortization expense shown separately below)	2,747	2,575
Selling, general and administrative expenses	711	871
Depreciation and amortization expense	133	123
Income from operations	579	539
Other income (expense), net:
Interest income	41	48
Interest expense	(6)	(7)
Foreign currency exchange gains (losses), net	(102)	2
Other, net	(2)	1
Total other income (expense), net	(69)	44
Income before provision for income taxes	510	583
Provision for income taxes	(142)	(142)
Income (Loss) from Equity Method Investments	(1)	0
Net income	$ 367	$ 441
Basic earnings per share (usd per share)	$ 0.67	$ 0.77
Diluted earnings per share (usd per share)	$ 0.67	$ 0.77
Weighted average number of common shares outstanding - Basic (shares)	546	573
Dilutive effect of shares issuable under stock-based compensation plans (shares)	0	2
Weighted average number of common shares outstanding - Diluted (shares)	546	575
Restructuring Charges	$ 55	$ 2

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Statement of Comprehensive Income [Abstract]
Net income	$ 367	$ 441
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(135)	(2)
Change in unrealized gains and losses on cash flow hedges	(91)	36
Change in unrealized gains and losses on available-for-sale securities	0	6
Other comprehensive income (loss)	(226)	40
Comprehensive income	$ 141	$ 481

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, 2018	$ 11,424	$ 6	$ 47	$ 11,485	$ (114)
Beginning balance, shares at Dec. 31, 2018		577
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	441			441
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	40				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, $0.22 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
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of changes in accounting principle	2			2
AOCI, beginning balance at Dec. 31, 2019	$ 11,022	$ 5	33	11,022	(38)
Beginning balance, shares at Dec. 31, 2019	548	548
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 367			367
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	(226)				(226)
Other comprehensive income (loss)	(226)
Common stock issued, stock-based compensation plans - value	40		40
Common stock issued, stock-based compensation plans - shares		2
Stock-based compensation expense	55		55
Repurchases of common stock, Value	(526)		(87)	(439)
Repurchases of common stock, Shares		(9)
Dividends declared, $0.22 per share	(120)			(120)
AOCI, ending balance at Mar. 31, 2020	$ 10,613	$ 5	$ 41	10,831	$ (264)
Ending balance, shares at Mar. 31, 2020	541	541
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of changes in accounting principle	$ 1			$ 1

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Cash Flows (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities:
Net income	$ 367	$ 441
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	136	133
Deferred income taxes	(19)	(42)
Stock-based compensation expense	55	66
Other	144	(7)
Changes in assets and liabilities:
Trade accounts receivable	13	(131)
Other current and noncurrent assets	26	90
Accounts payable	44	49
Deferred revenues, current and noncurrent	59	56
Other current and noncurrent liabilities	(328)	(386)
Net cash provided by operating activities	497	269
Cash flows from investing activities:
Purchases of property and equipment	(112)	(106)
Purchases of available-for-sale investment securities	0	(243)
Proceeds from maturity or sale of available-for-sale investment securities	0	650
Purchases of held-to-maturity investment securities	(202)	(94)
Proceeds from maturity of held-to-maturity investment securities	154	348
Purchases of other investments	(54)	(31)
Proceeds from maturity or sale of other investments	28	29
Payments for business combinations, net of cash acquired	(86)	(197)
Net cash (used in) provided by investing activities	(272)	356
Cash flows from financing activities:
Issuance of common stock under stock-based compensation plans	40	50
Repurchases of common stock	(511)	(771)
Repayment of term loan borrowings and finance lease obligations	(13)	(2)
Borrowings under the revolving credit facility	1,740	0
Dividends paid	(121)	(116)
Net cash provided by (used in) financing activities	1,135	(839)
Effect of exchange rate changes on cash and cash equivalents	(119)	3
Increase (decrease) in cash and cash equivalents	1,241	(211)
Cash and cash equivalents, beginning of year	2,645	1,161
Cash and cash equivalents, end of period	$ 3,886	$ 950

Interim Consolidated Financial

Interim Consolidated Financial Statements	3 Months Ended
	Mar. 31, 2020
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 GAAP and 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, 2019. 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. Our unaudited consolidated financial statements presented herein reflect the latest estimates and assumptions made by management that affect the reported amounts of assets and liabilities and related disclosures as of the date of the unaudited consolidated financial statements and reported amounts of revenues and expenses during the reporting periods presented. In the first quarter of 2020, the global COVID-19 pandemic began causing significant loss of life and interruption to the global economy, including the curtailment of activities by businesses and consumers in much of the world as governments and others seek to limit the spread of the disease. We expect the effects of the COVID-19 pandemic to negatively impact our results of operations, cash flows and financial position. In addition, the pandemic may affect management's estimates and assumptions of variable consideration in contracts with customers as we well as other estimates and assumptions, in particular those that require a projection of our financial results, our cash flows or broader economic conditions, such as the annual effective tax rate, the allowance for doubtful accounts, the recoverability of capitalized deferred charges and the fair values of goodwill, long-lived assets and indefinite-lived intangible assets. W e deemed the COVID-19 related deterioration in general economic conditions sufficient to trigger an interim impairment test of goodwill as of March 31, 2020. Our interim test results indicate that the fair values of all of our reporting units exceed their carrying values and thus, no impairment of goodwill exists as of March 31, 2020. Due to the size of past acquisitions in our healthcare reporting unit, this reporting unit carries the most significant portion of our goodwill balance and has the least amount of excess fair value over its carrying value. Recently Adopted Accounting Pronouncements Date Issued and Topic Date Adopted and Method Description Impact June 2016 January 1, 2020 The new standard requires the measurement and recognition of expected credit losses using the current expected credit loss model for financial assets held at amortized cost, which includes the Company’s trade accounts receivable, certain financial instruments and contract assets. It replaces the existing incurred loss impairment model with an expected loss methodology. The recorded credit losses are adjusted each period for changes in expected lifetime credit losses. The standard requires a cumulative effect adjustment to the statement of financial position as of the beginning of the first reporting period in which the guidance is effective. As a result of the adoption, we recorded an increase to our opening retained earnings and "Trade accounts receivable, net" of $1 million each. Prior period amounts are not adjusted and continue to be reported in accordance with our historical accounting policies.

Revenues

Revenues	3 Months Ended
	Mar. 31, 2020
Revenue from Contract with Customer [Abstract]
Revenues	Disaggregation of Revenues The tables below present disaggregated revenues from contracts with clients by client 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 client location. Substantially all revenues in our North America region relate to operations in the United States. Three Months Ended Financial Services Healthcare Products and Resources Communications, Media and Technology Total (in millions) Revenues Geography: North America $ 1,012 $ 1,038 $ 689 $ 451 $ 3,190 United Kingdom 120 40 93 84 337 Continental Europe 191 99 109 38 437 Europe - Total 311 139 202 122 774 Rest of World 128 17 63 53 261 Total $ 1,451 $ 1,194 $ 954 $ 626 $ 4,225 Service line: Consulting and technology services $ 947 $ 662 $ 590 $ 348 $ 2,547 Outsourcing services 504 532 364 278 1,678 Total $ 1,451 $ 1,194 $ 954 $ 626 $ 4,225 Type of contract: Time and materials $ 884 $ 475 $ 409 $ 383 $ 2,151 Fixed-price 483 409 443 219 1,554 Transaction or volume-based 84 310 102 24 520 Total $ 1,451 $ 1,194 $ 954 $ 626 $ 4,225 We expect the COVID-19 pandemic to result in reduced demand across all our segments in the second quarter of 2020 and potentially longer. We expect demand from our retail and consumer goods clients and our travel and hospitality clients in our Products and Resources segment as well as communications and media clients in our Communications, Media and Technology segment to be particularly negatively impacted by the COVID-19 pandemic. Three Months Ended Financial Services Healthcare Products and Resources Communications, Media and Technology Total (in millions) Revenues Geography: North America $ 1,018 $ 1,042 $ 641 $ 422 $ 3,123 United Kingdom 129 25 94 81 329 Continental Europe 162 82 115 46 405 Europe - Total 291 107 209 127 734 Rest of World 127 16 64 46 253 Total $ 1,436 $ 1,165 $ 914 $ 595 $ 4,110 Service line: Consulting and technology services $ 913 $ 638 $ 552 $ 306 $ 2,409 Outsourcing services 523 527 362 289 1,701 Total $ 1,436 $ 1,165 $ 914 $ 595 $ 4,110 Type of contract: Time and materials $ 919 $ 458 $ 400 $ 375 $ 2,152 Fixed-price 464 400 414 190 1,468 Transaction or volume-based 53 307 100 30 490 Total $ 1,436 $ 1,165 $ 914 $ 595 $ 4,110 Costs to Fulfill Costs to fulfill, such as set-up or transition activities, 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 statements of operations. Costs to obtain contracts were immaterial for the period disclosed. The following table presents information related to the capitalized costs to fulfill for the three months ended March 31: 2020 2019 (in millions) Beginning balance 485 $ 400 Amortization expense (22) (20) Costs capitalized 35 43 Ending balance $ 498 $ 423 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 for the three months ended March 31: 2020 2019 (in millions) Beginning balance $ 334 $ 305 Revenues recognized during the period but not billed 219 238 Amounts reclassified to trade accounts receivable (194) (208) Ending balance $ 359 $ 335 Our contract liabilities, or deferred revenue, consist of advance payments and billings in excess of revenues recognized. The tables below show significant movements in the deferred revenue balances (current and noncurrent) for the three months ended March 31: 2020 2019 (in millions) Beginning balance $ 336 $ 348 Amounts billed but not recognized as revenues 257 205 Revenues recognized related to the opening balance of deferred revenue (197) (149) Ending balance $ 396 $ 404 Revenues recognized during the three months ended March 31, 2020 for performance obligations satisfied or partially satisfied in previous periods were immaterial. Remaining Performance Obligations As of March 31, 2020, the aggregate amount of transaction price allocated to remaining performance obligations, was $1,674 million of which approximately 70% is expected to be recognized as revenue within 2 y ears. 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 ASC Topic 606: "Revenue from Contracts with Customers", (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 amount disclosed above. Trade Accounts Receivable and Allowance for Doubtful Accounts We calculate expected credit losses for our trade accounts receivable based on historical credit loss rates for each aging category as adjusted for the current market conditions and forecasts about future economic conditions. The following table presents the activity in the allowance for doubtful accounts for trade accounts receivable: Allowance for Doubtful Accounts (in millions) Balance - December 31, 2019 $ 67 Impact of adoption of the Credit Loss Standard (1) Current-period provision for expected credit losses 10 Write-offs charged against the allowance (2) Balance - March 31, 2020 $ 74

Business Combinations

Business Combinations	3 Months Ended
	Mar. 31, 2020
Business Combinations [Abstract]
Business Combinations	During the three months ended March 31, 2020, we acquired 100% ownership in the following: • Code Zero, a provider of consulting and implementation services that strengthens our cloud solutions portfolio and Salesforce Configure-Price-Quote and billing capabilities (acquired on January 31, 2020). • Lev, a Salesforce Platinum Partner specializing in digital marketing consultancy and implementation of custom cloud solutions that further expands our Salesforce practice (acquired on March 27, 2020). 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 $ 4 Current assets 9 Property, plant and equipment and other noncurrent assets 4 Non-deductible goodwill 76 Customer relationship intangible assets 9 5.0 years Current liabilities (5) Noncurrent liabilities (2) Purchase price, inclusive of contingent consideration $ 95 The allocations are 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 three months ended March 31, 2020 were not individually or in the aggregate material to our operations or cash flows. 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 is intended to benefit all of our reportable segments and has been allocated as such. 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 identifiable intangible asset.

Realignment Charges

Realignment Charges	3 Months Ended
	Mar. 31, 2020
Realignment Charges [Abstract]
Realignment Charges	In 2017, we began a realignment program with the objective of improving our client focus, our cost structure and the efficiency and effectiveness of our delivery while continuing to drive revenue growth. In 2019, we announced our 2020 Fit for Growth Plan which involves certain measures to simplify our organizational model and optimize our cost structure in order to partially fund the investments required to execute on our strategy and advance our growth agenda as well as our decision to exit certain content-related services that are not in line with our strategic vision for the Company. The total costs related to our realignment program and our 2020 Fit for Growth Plan are reported in "Restructuring charges" in our unaudited consolidated statements of operations. We do not allocate these charges to individual segments in internal management reports used by the chief operating decision maker. Accordingly, such expenses are included in our segment reporting as “unallocated costs”. See Note 13 . Charges related to our realignment program and our 2020 Fit for Growth Plan were as follows: Three Months Ended 2020 2019 (in millions) Realignment Program: Executive Transition Costs $ — $ 2 Employee retention costs 6 — Professional fees 14 — 2020 Fit for Growth Plan: Employee separation costs 26 — Employee retention costs 4 — Facility exit costs (1) 5 — Total realignment costs $ 55 $ 2 (1) Includes $3 million of accelerated depreciation. The 2020 Fit for Growth Plan charges include $11 million of costs incurred in 2020 related to our exit from certain content-related services. Changes in our accrued employee separation costs included in "Accrued expenses and other current liabilities" in our consolidated statements of financial position, are presented in the table below. (in millions) Balance - December 31, 2019 $ 47 Employee separation costs accrued 26 Payments made (35) Balance - March 31, 2020 $ 38 There were no material employee separation costs accrued or severance payments made for the period ended March 31, 2019.

Investments

Investments	3 Months Ended
	Mar. 31, 2020
Investments [Abstract]
Investments	Our investments were as follows: March 31, 2020 December 31, 2019 (in millions) Short-term investments: Equity investment security $ 27 $ 26 Held-to-maturity investment securities 321 287 Time deposits (1) 48 466 Total short-term investments $ 396 $ 779 Long-term investments: Equity and cost method investments $ 40 $ 17 Time deposits (1) $ 393 $ — Total long-term investments $ 433 $ 17 (1) As of March 31, 2020, $393 million in restricted time deposits were classified as long-term. As of December 31, 2019, $414 million in restricted time deposits were classified as short-term. See Note 8 . Equity Investment Securities Our equity investment security is a U.S. dollar denominated investment in an open-ended mutual fund. Realized and unrealized gains and losses were immaterial for the three months ended March 31, 2020 and 2019. 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. 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 and fair value of our held-to-maturity investment securities were as follows: March 31, 2020 December 31, 2019 Amortized Fair Amortized Fair (in millions) Short-term investments, due within one year: Corporate and other debt securities $ 146 $ 146 $ 101 $ 101 Commercial paper 175 175 186 186 Total short-term held-to-maturity investments $ 321 $ 321 $ 287 $ 287 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 March 31, 2020: Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized (in millions) Corporate and other debt securities $ 100 $ — $ — $ — $ 100 $ — Commercial paper 49 — — — 49 — Total $ 149 $ — $ — $ — $ 149 $ — 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, 2019: Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized (in millions) Corporate and other debt securities $ 42 $ — $ — $ — $ 42 $ — Commercial paper 70 — — — 70 — Total $ 112 $ — $ — $ — $ 112 $ — We monitor the credit ratings of the securities in our portfolio on an ongoing basis and evaluate the need for an allowance for expected credit losses. The securities in our portfolio are highly rated and short-term in nature. Historically, we have not had any impairment losses on our portfolio. As of March 31, 2020, $116 million of corporate and other debt securities were rated AAA and the remaining $30 million were rated AA+. Commercial paper securities were rated A-1+. During the three months ended March 31, 2020 and the year ended December 31, 2019, there were no transfers of investments between our available-for-sale and held-to-maturity investment portfolios. Equity and Cost Method Investments During the first quarter of 2020, we acquired a $26 million equity method investment in the technology sector. As of March 31, 2020 and December 31, 2019, we had equity method investments of $37 million and $9 million, respectively and cost method investments of $3 million and $8 million, respectively.

Accrued Expenses And Other Curr

Accrued Expenses And Other Current Liabilities	3 Months Ended
	Mar. 31, 2020
Payables and Accruals [Abstract]
Accrued Expenses And Other Current Liabilities	Accrued expenses and other current liabilities were as follows: March 31, 2020 December 31, 2019 (in millions) Compensation and benefits $ 952 $ 1,239 Customer volume and other incentives 264 251 Derivative financial instruments 42 8 Income taxes 197 152 Professional fees 131 137 Travel and entertainment 24 24 Other 384 380 Total accrued expenses and other current liabilities $ 1,994 $ 2,191

Debt

Debt	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Debt	In 2018, we entered into a Credit Agreement providing for a $750 million Term Loan and a $1,750 million unsecured revolving credit facility. During the first quarter of 2020, we borrowed $1,740 million against our revolving credit facility. Both our Term Loan and the borrowing under our revolving credit facility mature in November 2023. The Credit Agreement requires interest to be paid, at our option, at either the ABR or the Eurocurrency Rate (each as defined in the Credit Agreement), plus, in each case, an Applicable Margin (as defined in the Credit Agreement). Initially, the Applicable Margin is 0.875% with respect to Eurocurrency Rate loans and 0.00% with respect to ABR loans. Subsequently, the Applicable Margin with respect to Eurocurrency Rate loans may range from 0.75% to 1.125%, depending on our public debt ratings (or, if we have not received public debt ratings, from 0.875% to 1.125%, depending on our Leverage Ratio, which is the ratio of indebtedness for borrowed money to Consolidated EBITDA, as defined in the Credit Agreement). Our Credit Agreement also provides a mechanism for determining an alternative rate of interest to the Eurocurrency rate after LIBOR is no longer available. The outstanding balance under our revolving credit facility as of March 31, 2020 is a Eurocurrency Rate loan with an Interest Period (as defined in the Credit Agreement) of one month. We are required under the Credit Agreement to make scheduled quarterly principal payments on the Term Loan. 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 March 31, 2020. In February 2020, our India subsidiary renewed its 13 billion Indian rupee ($173 million at the March 31, 2020 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 annually in February. Short-term Debt As of March 31, 2020 and December 31, 2019, we had $38 million of short-term debt related to current maturities of our Term Loan. Long-term Debt The following summarizes our long-term debt balances as of: March 31, 2020 December 31, 2019 (in millions) Notes outstanding under revolving credit facility $ 1,740 $ — Term loan 731 741 Less: Current maturities - term loan (38) (38) Deferred financing costs (3) (3) Long-term debt, net of current maturities $ 2,430 $ 700 The carrying value of our debt approximated its fair value as of March 31, 2020 and December 31, 2019.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Our effective income tax rates were as follows: Three Months Ended 2020 2019 Effective income tax rate 27.8 % 24.4 % The effective tax rate for the three months ended March 31, 2020 increased primarily due to the depreciation of the Indian rupee against the U.S. dollar, which resulted in non-deductible foreign currency exchange losses on our unaudited consolidated statement of operations. In March 2020, the Indian parliament enacted the Budget, which contains a number of provisions related to income tax, including a replacement of the DDT, previously due from the dividend payer, with a tax payable by the shareholder receiving the dividend. This provision reduces the tax rate applicable to us for cash repatriated from India . As of the first quarter of 2020, we have limited our indefinite reinvestment assertion to India earnings accumulated in prior years. We are involved in an ongoing dispute with the ITD in connection with a previously disclosed 2016 share repurchase transaction undertaken by 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 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 ($438 million at the March 31, 2020 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 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 deposit ed 5 billion Indian rupees ($66 million at the March 31, 2020 exchange rate and $70 million at the December 31, 2019 exchange rate) representing 15% of the disputed tax amount related to the 2016 transaction, with the ITD. In addition, the Court also placed a lien on certain time deposits of CTS India in the amount of 28 billion Indian rupees ($372 million at the March 31, 2020 exchange rate and $393 million at the December 31, 2019 exchange rate), which is the remainder of the disputed tax amount related to the 2016 transaction. 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 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. 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 before the SCI. In March 2020, the SCI referred the case back to the ITD with directions to carry out the assessment following the due process of law. Further, until the conclusion of the assessment, the SCI maintained in place the lien on our 28 billion Indian rupees time deposit and did not order the release of the 5 billion Indian Rupees deposit held by the ITD. In April 2020, we received an assessment from the ITD, which is consistent with its previous assertions regarding our 2016 transaction. We plan to appeal this assessment before the CIT. The ruling of the SCI and the ITD's assessment created additional uncertainty as to the timing of the resolution of this case and, as a result, management reclassified the deposits under lien, which are considered restricted assets, and the deposit with the ITD to noncurrent assets. As of March 31, 2020 and December 31, 2019, the balance of deposits under lien was $393 million presented in "Long-term investments" and $414 million presented in "Short-term investments", respectively, including a portion of the interest previously earned. As of March 31, 2020 and December 31, 2019, the deposit with the ITD was $66 million presented in "Other noncurrent assets" and $70 million presented in "Other current assets", respectively. 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 March 31, 2020.

Derivative Financial Instrument

Derivative Financial Instruments	3 Months Ended
	Mar. 31, 2020
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. 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 limi ting 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, 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, as applicable, 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: March 31, 2020 December 31, 2019 Designation of Derivatives Location on Statements of Assets Liabilities Assets Liabilities (in millions) Foreign exchange forward contracts – Designated as cash flow hedging instruments Other current assets $ 5 $ — $ 32 $ — Other noncurrent assets — — 8 — Accrued expenses and other current liabilities — 42 — 7 Other noncurrent liabilities — 36 — 2 Total 5 78 40 9 Foreign exchange forward contracts – Not designated as hedging instruments Other current assets 8 — 3 — Accrued expenses and other current liabilities — — — 1 Total 8 — 3 1 Total $ 13 78 $ 43 $ 10 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 2020, 2021 and the first quarter of 2022. 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 March 31, 2020, we estimate that $36 million , net of tax , of net losses 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: March 31, December 31, 2019 (in millions) 2020 $ 1,190 $ 1,505 2021 1,005 883 2022 145 — Total notional value of contracts outstanding $ 2,340 $ 2,388 Net unrealized (losses) gains included in accumulated other comprehensive income (loss), net of taxes $ (65) $ 26 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 March 31: Change in Location of Net (Losses) Reclassified Net (Losses) Reclassified 2020 2019 2020 2019 (in millions) Foreign exchange forward contracts – Designated as cash flow hedging instruments $ (113) $ 39 Cost of revenues $ (3) $ (3) Selling, general and administrative expenses — (1) Total $ (3) $ (4) 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 11 . 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 Indian rupee, British pound and Euro. We entered into a series of foreign exchange forward contracts that are scheduled to mature in 2020. 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 consolidated statements of operations. Additional information related to our outstanding foreign exchange forward contracts not designated as hedging instruments was as follows: March 31, 2020 December 31, 2019 Notional Fair Value Notional Fair Value (in millions) Contracts outstanding $ 338 $ 8 $ 702 $ 2 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 months ended March 31: Location of Net Gains (Losses) on Amount of Net Gains (Losses) on Derivative Instruments 2020 2019 (in millions) Foreign exchange forward contracts – Not designated as hedging instruments Foreign currency exchange gains (losses), net $ 6 $ (1) 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	3 Months Ended
	Mar. 31, 2020
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 March 31, 2020: Level 1 Level 2 Level 3 Total (in millions) Cash equivalents: Money market funds $ 1,562 $ — $ — $ 1,562 Commercial paper — 1,498 — 1,498 Short-term investments: Time deposits — 48 — 48 Equity investment security 27 — — 27 Other current assets: Foreign exchange forward contracts — 13 — 13 Long-term investments: Time deposits (1) — 393 — 393 Accrued expenses and other current liabilities: Foreign exchange forward contracts — (42) — (42) Contingent consideration liabilities — — (11) (11) Other noncurrent liabilities: Foreign exchange forward contracts — (36) — (36) Contingent consideration liabilities — — (9) (9) (1) Balance represents restricted time deposits. See Note 8 . The following table summarizes our financial assets and (liabilities) measured at fair value on a recurring basis as of December 31, 2019: Level 1 Level 2 Level 3 Total (in millions) Cash equivalents: Money market funds $ 1,646 $ — $ — $ 1,646 Short-term investments: Time deposits (1) — 466 — 466 Equity investment security 26 — — 26 Other current assets: Foreign exchange forward contracts — 35 — 35 Other noncurrent assets: Foreign exchange forward contracts — 8 — 8 Accrued expenses and other current liabilities: Foreign exchange forward contracts — (8) — (8) Contingent consideration liabilities — — (8) (8) Other noncurrent liabilities: Foreign exchange forward contracts — (2) — (2) Contingent consideration liabilities — — (30) (30) (1) Includes $414 million in restricted time deposits. See Note 8 . We measure the fair value of money market funds based on quoted prices in active markets for identical assets and measure the fair value of our equity security 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 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. The carrying value of our time deposits approximated fair value as of March 31, 2020 and December 31, 2019. 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.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	3 Months Ended
	Mar. 31, 2020
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	Changes in accumulated other comprehensive income (loss) by component were as follows for the three months ended March 31, 2020: Before Tax Tax Net of Tax (in millions) Foreign currency translation adjustments: Beginning balance $ (63) $ (1) $ (64) Change in foreign currency translation adjustments (139) 4 (135) Ending balance $ (202) $ 3 $ (199) Unrealized gains (losses) on cash flow hedges: Beginning balance $ 31 $ (5) $ 26 Unrealized (losses) arising during the period (113) 19 (94) Reclassifications of net losses to: Cost of revenues 3 — 3 Selling, general and administrative expenses — — — Net change (110) 19 (91) Ending balance $ (79) $ 14 $ (65) Accumulated other comprehensive income (loss): Beginning balance $ (32) $ (6) $ (38) Other comprehensive income (loss) (249) 23 (226) Ending balance $ (281) $ 17 $ (264) Changes in accumulated other comprehensive income (loss) by component were as follows for the three months ended March 31, 2019: Before Tax Tax Net of Tax (in millions) Foreign currency translation adjustments: Beginning balance $ (108) $ 5 $ (103) Change in foreign currency translation adjustments (3) 1 (2) Ending balance $ (111) $ 6 $ (105) Unrealized (losses) on available-for-sale investment securities: Beginning balance $ (12) $ 4 $ (8) Net unrealized gains arising during the period 9 (3) 6 Reclassification of net losses to Other, net — — — Net change 9 (3) 6 Ending balance $ (3) $ 1 $ (2) Unrealized (losses) gains on cash flow hedges: Beginning balance $ (4) $ 1 $ (3) Unrealized gains arising during the period 39 (7) 32 Reclassifications of net losses to: Cost of revenues 3 — 3 Selling, general and administrative expenses 1 — 1 Net change 43 (7) 36 Ending balance $ 39 $ (6) $ 33 Accumulated other comprehensive income (loss): Beginning balance $ (124) $ 10 $ (114) Other comprehensive income (loss) 49 (9) 40 Ending balance $ (75) $ 1 $ (74)

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	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 statement 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. It is possible the Indian government will review the matter and 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. On October 5, 2016, October 27, 2016 and November 18, 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 Foreign Corrupt Practices Act, 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 attorne ys’ fees. Defendants filed a motion to dismiss the consolidated amended complaint on June 6, 2017. On August 8, 2018, the United States District Court for the District of New Jersey issued an order which granted the motion to dismiss in part, includin g 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. The District Court has scheduled a hearing on the motion to dismiss for May 12, 2020. On October 31, 2016, November 15, 2016 and November 18, 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. On February 22, 2017, April 7, 2017 and May 10, 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 United States District Court for the District of New Jersey 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 United States Department of Justice 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 March 31, 2020. We have maintained directors and officers insurance and have recorded an insurance receivable of $15 million as of March 31, 2020, reported in "Other current assets," in our unaudited consolidated statement of financial position 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 8 for information relating to the ITD Dispute. Many of our engagements involve projects that are critical to the operations of our clients’ business and provide benefits that are difficult to quantify. Any failure in a client’s systems or our failure to meet our contractual obligations to our clients, including any breach involving a client’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. In the normal course of business and in conjunction with certain client engagements, we have entered into contractual arrangements through which we may be obligated to indemnify clients or other parties with whom we conduct business with respect to certain matters. These arrangements can include provisions whereby we agree to hold the indemnified party and certain of their affiliated entities harmless with respect to third-party claims related to such matters as our breach of certain representations or covenants, our intellectual property infringement, our gross negligence or willful misconduct or certain other claims made against certain parties. Payments by us under any of these arrangements are generally conditioned on the client making a claim and providing us with full control over the defense and settlement of such claim. It is not possible to determine the maximum potential liability under these indemnification agreements due to the unique facts and circumstances involved in each particular agreement. Historically, we have not made material payments under these indemnification agreements and therefore they have not had a material impact on our operating results, financial position, or cash flows. However, if events

Segment Information

Segment Information	3 Months Ended
	Mar. 31, 2020
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. 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, restructuring costs, 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 included below 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 three months ended March 31, 2019 and i s 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 2020 2019 (in millions) Financial Services $ 381 400 Healthcare 321 337 Products and Resources 261 234 Communications, Media and Technology 190 174 Total segment operating profit 1,153 1,145 Less: unallocated costs 574 606 Income from operations $ 579 $ 539 Geographic Area Information Long-lived assets by geographic area are as follows: As of March 31, 2020 December 31, 2019 (in millions) Long-lived Assets: (1) North America (2) $ 446 $ 445 Europe 100 104 Rest of World (3) 776 760 Total $ 1,322 $ 1,309 (1) Long-lived assets include property and equipment, net of accumulated depreciation and amortization. (2) Substantially all relates to the United States. (3) Substantially all relates to India.

Subsequent Events (Notes)

Subsequent Events (Notes)	3 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	DividendOn May 5, 2020, our Board of Directors approved the Company's declaration of a $0.22 per share dividend with a record date of May 20, 2020 and a payment date of May 29, 2020.

Interim Consolidated Financia_2

Interim Consolidated Financial Statements (Policies)	3 Months Ended
	Mar. 31, 2020
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 June 2016 January 1, 2020 The new standard requires the measurement and recognition of expected credit losses using the current expected credit loss model for financial assets held at amortized cost, which includes the Company’s trade accounts receivable, certain financial instruments and contract assets. It replaces the existing incurred loss impairment model with an expected loss methodology. The recorded credit losses are adjusted each period for changes in expected lifetime credit losses. The standard requires a cumulative effect adjustment to the statement of financial position as of the beginning of the first reporting period in which the guidance is effective. As a result of the adoption, we recorded an increase to our opening retained earnings and "Trade accounts receivable, net" of $1 million each. Prior period amounts are not adjusted and continue to be reported in accordance with our historical accounting policies.

Revenues (Tables)

Revenues (Tables)	3 Months Ended
	Mar. 31, 2020
Revenue from Contract with Customer [Abstract]
Capitalized Costs to Fulfill Contract with Customer	Costs to fulfill, such as set-up or transition activities, 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 statements of operations. Costs to obtain contracts were immaterial for the period disclosed. The following table presents information related to the capitalized costs to fulfill for the three months ended March 31: 2020 2019 (in millions) Beginning balance 485 $ 400 Amortization expense (22) (20) Costs capitalized 35 43 Ending balance $ 498 $ 423
Contract with Customer, Asset and Liability	The table below shows significant movements in contract assets for the three months ended March 31: 2020 2019 (in millions) Beginning balance $ 334 $ 305 Revenues recognized during the period but not billed 219 238 Amounts reclassified to trade accounts receivable (194) (208) Ending balance $ 359 $ 335 2020 2019 (in millions) Beginning balance $ 336 $ 348 Amounts billed but not recognized as revenues 257 205 Revenues recognized related to the opening balance of deferred revenue (197) (149) Ending balance $ 396 $ 404
Disaggregation of Revenue	Three Months Ended Financial Services Healthcare Products and Resources Communications, Media and Technology Total (in millions) Revenues Geography: North America $ 1,012 $ 1,038 $ 689 $ 451 $ 3,190 United Kingdom 120 40 93 84 337 Continental Europe 191 99 109 38 437 Europe - Total 311 139 202 122 774 Rest of World 128 17 63 53 261 Total $ 1,451 $ 1,194 $ 954 $ 626 $ 4,225 Service line: Consulting and technology services $ 947 $ 662 $ 590 $ 348 $ 2,547 Outsourcing services 504 532 364 278 1,678 Total $ 1,451 $ 1,194 $ 954 $ 626 $ 4,225 Type of contract: Time and materials $ 884 $ 475 $ 409 $ 383 $ 2,151 Fixed-price 483 409 443 219 1,554 Transaction or volume-based 84 310 102 24 520 Total $ 1,451 $ 1,194 $ 954 $ 626 $ 4,225 We expect the COVID-19 pandemic to result in reduced demand across all our segments in the second quarter of 2020 and potentially longer. We expect demand from our retail and consumer goods clients and our travel and hospitality clients in our Products and Resources segment as well as communications and media clients in our Communications, Media and Technology segment to be particularly negatively impacted by the COVID-19 pandemic. Three Months Ended Financial Services Healthcare Products and Resources Communications, Media and Technology Total (in millions) Revenues Geography: North America $ 1,018 $ 1,042 $ 641 $ 422 $ 3,123 United Kingdom 129 25 94 81 329 Continental Europe 162 82 115 46 405 Europe - Total 291 107 209 127 734 Rest of World 127 16 64 46 253 Total $ 1,436 $ 1,165 $ 914 $ 595 $ 4,110 Service line: Consulting and technology services $ 913 $ 638 $ 552 $ 306 $ 2,409 Outsourcing services 523 527 362 289 1,701 Total $ 1,436 $ 1,165 $ 914 $ 595 $ 4,110 Type of contract: Time and materials $ 919 $ 458 $ 400 $ 375 $ 2,152 Fixed-price 464 400 414 190 1,468 Transaction or volume-based 53 307 100 30 490 Total $ 1,436 $ 1,165 $ 914 $ 595 $ 4,110
Reinsurance Recoverable, Allowance for Credit Loss	The following table presents the activity in the allowance for doubtful accounts for trade accounts receivable: Allowance for Doubtful Accounts (in millions) Balance - December 31, 2019 $ 67 Impact of adoption of the Credit Loss Standard (1) Current-period provision for expected credit losses 10 Write-offs charged against the allowance (2) Balance - March 31, 2020 $ 74

Business Combinations (Tables)

Business Combinations (Tables)	3 Months Ended
	Mar. 31, 2020
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 $ 4 Current assets 9 Property, plant and equipment and other noncurrent assets 4 Non-deductible goodwill 76 Customer relationship intangible assets 9 5.0 years Current liabilities (5) Noncurrent liabilities (2) Purchase price, inclusive of contingent consideration $ 95

Realignment Charges (Tables)

Realignment Charges (Tables)	3 Months Ended
	Mar. 31, 2020
Realignment Charges [Abstract]
Realignment Charges	Charges related to our realignment program and our 2020 Fit for Growth Plan were as follows: Three Months Ended 2020 2019 (in millions) Realignment Program: Executive Transition Costs $ — $ 2 Employee retention costs 6 — Professional fees 14 — 2020 Fit for Growth Plan: Employee separation costs 26 — Employee retention costs 4 — Facility exit costs (1) 5 — Total realignment costs $ 55 $ 2 (1) Includes $3 million of accelerated depreciation.
Realignment Charges Roll Forward	Changes in our accrued employee separation costs included in "Accrued expenses and other current liabilities" in our consolidated statements of financial position, are presented in the table below. (in millions) Balance - December 31, 2019 $ 47 Employee separation costs accrued 26 Payments made (35) Balance - March 31, 2020 $ 38

Investments (Tables)

Investments (Tables)	3 Months Ended
	Mar. 31, 2020
Marketable Securities [Line Items]
Marketable Securities	Our investments were as follows: March 31, 2020 December 31, 2019 (in millions) Short-term investments: Equity investment security $ 27 $ 26 Held-to-maturity investment securities 321 287 Time deposits (1) 48 466 Total short-term investments $ 396 $ 779 Long-term investments: Equity and cost method investments $ 40 $ 17 Time deposits (1) $ 393 $ — Total long-term investments $ 433 $ 17 (1) As of March 31, 2020, $393 million in restricted time deposits were classified as long-term. As of December 31, 2019, $414 million in restricted time deposits were classified as short-term. See Note 8 .
Held-to-maturity Securities [Member]
Marketable Securities [Line Items]
Unrealized Gain (Loss) on Investments	The amortized cost and fair value of our held-to-maturity investment securities were as follows: March 31, 2020 December 31, 2019 Amortized Fair Amortized Fair (in millions) Short-term investments, due within one year: Corporate and other debt securities $ 146 $ 146 $ 101 $ 101 Commercial paper 175 175 186 186 Total short-term held-to-maturity investments $ 321 $ 321 $ 287 $ 287
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 March 31, 2020: Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized (in millions) Corporate and other debt securities $ 100 $ — $ — $ — $ 100 $ — Commercial paper 49 — — — 49 — Total $ 149 $ — $ — $ — $ 149 $ — 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, 2019: Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized (in millions) Corporate and other debt securities $ 42 $ — $ — $ — $ 42 $ — Commercial paper 70 — — — 70 — Total $ 112 $ — $ — $ — $ 112 $ —

Accrued Expenses And Other Cu_2

Accrued Expenses And Other Current Liabilities (Tables)	3 Months Ended
	Mar. 31, 2020
Payables and Accruals [Abstract]
Accrued Expenses And Other Current Liabilities	Accrued expenses and other current liabilities were as follows: March 31, 2020 December 31, 2019 (in millions) Compensation and benefits $ 952 $ 1,239 Customer volume and other incentives 264 251 Derivative financial instruments 42 8 Income taxes 197 152 Professional fees 131 137 Travel and entertainment 24 24 Other 384 380 Total accrued expenses and other current liabilities $ 1,994 $ 2,191

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Summary of Long-term Debt	The following summarizes our long-term debt balances as of: March 31, 2020 December 31, 2019 (in millions) Notes outstanding under revolving credit facility $ 1,740 $ — Term loan 731 741 Less: Current maturities - term loan (38) (38) Deferred financing costs (3) (3) Long-term debt, net of current maturities $ 2,430 $ 700

Income Taxes Income Taxes (Tabl

Income Taxes Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rates	Our effective income tax rates were as follows: Three Months Ended 2020 2019 Effective income tax rate 27.8 % 24.4 %

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2020
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: March 31, 2020 December 31, 2019 Designation of Derivatives Location on Statements of Assets Liabilities Assets Liabilities (in millions) Foreign exchange forward contracts – Designated as cash flow hedging instruments Other current assets $ 5 $ — $ 32 $ — Other noncurrent assets — — 8 — Accrued expenses and other current liabilities — 42 — 7 Other noncurrent liabilities — 36 — 2 Total 5 78 40 9 Foreign exchange forward contracts – Not designated as hedging instruments Other current assets 8 — 3 — Accrued expenses and other current liabilities — — — 1 Total 8 — 3 1 Total $ 13 78 $ 43 $ 10
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: March 31, December 31, 2019 (in millions) 2020 $ 1,190 $ 1,505 2021 1,005 883 2022 145 — Total notional value of contracts outstanding $ 2,340 $ 2,388 Net unrealized (losses) gains included in accumulated other comprehensive income (loss), net of taxes $ (65) $ 26
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 March 31: Change in Location of Net (Losses) Reclassified Net (Losses) Reclassified 2020 2019 2020 2019 (in millions) Foreign exchange forward contracts – Designated as cash flow hedging instruments $ (113) $ 39 Cost of revenues $ (3) $ (3) Selling, general and administrative expenses — (1) Total $ (3) $ (4)
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: March 31, 2020 December 31, 2019 Notional Fair Value Notional Fair Value (in millions) Contracts outstanding $ 338 $ 8 $ 702 $ 2
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 months ended March 31: Location of Net Gains (Losses) on Amount of Net Gains (Losses) on Derivative Instruments 2020 2019 (in millions) Foreign exchange forward contracts – Not designated as hedging instruments Foreign currency exchange gains (losses), net $ 6 $ (1)

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2020
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 March 31, 2020: Level 1 Level 2 Level 3 Total (in millions) Cash equivalents: Money market funds $ 1,562 $ — $ — $ 1,562 Commercial paper — 1,498 — 1,498 Short-term investments: Time deposits — 48 — 48 Equity investment security 27 — — 27 Other current assets: Foreign exchange forward contracts — 13 — 13 Long-term investments: Time deposits (1) — 393 — 393 Accrued expenses and other current liabilities: Foreign exchange forward contracts — (42) — (42) Contingent consideration liabilities — — (11) (11) Other noncurrent liabilities: Foreign exchange forward contracts — (36) — (36) Contingent consideration liabilities — — (9) (9) (1) Balance represents restricted time deposits. See Note 8 . The following table summarizes our financial assets and (liabilities) measured at fair value on a recurring basis as of December 31, 2019: Level 1 Level 2 Level 3 Total (in millions) Cash equivalents: Money market funds $ 1,646 $ — $ — $ 1,646 Short-term investments: Time deposits (1) — 466 — 466 Equity investment security 26 — — 26 Other current assets: Foreign exchange forward contracts — 35 — 35 Other noncurrent assets: Foreign exchange forward contracts — 8 — 8 Accrued expenses and other current liabilities: Foreign exchange forward contracts — (8) — (8) Contingent consideration liabilities — — (8) (8) Other noncurrent liabilities: Foreign exchange forward contracts — (2) — (2) Contingent consideration liabilities — — (30) (30) (1) Includes $414 million in restricted time deposits. See Note 8 .

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	3 Months Ended
	Mar. 31, 2020
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	Changes in accumulated other comprehensive income (loss) by component were as follows for the three months ended March 31, 2020: Before Tax Tax Net of Tax (in millions) Foreign currency translation adjustments: Beginning balance $ (63) $ (1) $ (64) Change in foreign currency translation adjustments (139) 4 (135) Ending balance $ (202) $ 3 $ (199) Unrealized gains (losses) on cash flow hedges: Beginning balance $ 31 $ (5) $ 26 Unrealized (losses) arising during the period (113) 19 (94) Reclassifications of net losses to: Cost of revenues 3 — 3 Selling, general and administrative expenses — — — Net change (110) 19 (91) Ending balance $ (79) $ 14 $ (65) Accumulated other comprehensive income (loss): Beginning balance $ (32) $ (6) $ (38) Other comprehensive income (loss) (249) 23 (226) Ending balance $ (281) $ 17 $ (264) Changes in accumulated other comprehensive income (loss) by component were as follows for the three months ended March 31, 2019: Before Tax Tax Net of Tax (in millions) Foreign currency translation adjustments: Beginning balance $ (108) $ 5 $ (103) Change in foreign currency translation adjustments (3) 1 (2) Ending balance $ (111) $ 6 $ (105) Unrealized (losses) on available-for-sale investment securities: Beginning balance $ (12) $ 4 $ (8) Net unrealized gains arising during the period 9 (3) 6 Reclassification of net losses to Other, net — — — Net change 9 (3) 6 Ending balance $ (3) $ 1 $ (2) Unrealized (losses) gains on cash flow hedges: Beginning balance $ (4) $ 1 $ (3) Unrealized gains arising during the period 39 (7) 32 Reclassifications of net losses to: Cost of revenues 3 — 3 Selling, general and administrative expenses 1 — 1 Net change 43 (7) 36 Ending balance $ 39 $ (6) $ 33 Accumulated other comprehensive income (loss): Beginning balance $ (124) $ 10 $ (114) Other comprehensive income (loss) 49 (9) 40 Ending balance $ (75) $ 1 $ (74)

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Revenues From External Customers And Segment Operating Profit	ment operating profits by reportable segment were as follows: Three Months Ended 2020 2019 (in millions) Financial Services $ 381 400 Healthcare 321 337 Products and Resources 261 234 Communications, Media and Technology 190 174 Total segment operating profit 1,153 1,145 Less: unallocated costs 574 606 Income from operations $ 579 $ 539
Revenues And Long-Lived Assets By Geographic Area	Long-lived assets by geographic area are as follows: As of March 31, 2020 December 31, 2019 (in millions) Long-lived Assets: (1) North America (2) $ 446 $ 445 Europe 100 104 Rest of World (3) 776 760 Total $ 1,322 $ 1,309 (1) Long-lived assets include property and equipment, net of accumulated depreciation and amortization. (2) Substantially all relates to the United States. (3) Substantially all relates to India.

Interim Consolidated Financia_3

Interim Consolidated Financial Statements (Details) - USD ($) $ in Millions	Mar. 31, 2020	Jan. 01, 2020	Mar. 31, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of changes in accounting principle	$ 1		$ 2
Trade Accounts Receivable
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of changes in accounting principle		$ (1)
Retained Earnings [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of changes in accounting principle	$ 1	$ 1	$ 2

Revenues - Capitalized Costs to

Revenues - Capitalized Costs to Fulfill Contract with Customer (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenue from Contract with Customer [Abstract]
Beginning balance	$ 485	$ 400
Amortization expense	22	20
Costs capitalized	35	43
Ending balance	$ 498	$ 423

Revenues - Significant Movement

Revenues - Significant Movements in Contract Assets (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenue from Contract with Customer [Abstract]
Beginning balance	$ 334	$ 305
Revenues recognized during the period but not billed	219	238
Amounts reclassified to trade accounts receivable	194	208
Ending balance	$ 359	$ 335

Revenues - Significant Moveme_2

Revenues - Significant Movements in Deferred Revenue Balances (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenue from Contract with Customer [Abstract]
Beginning balance	$ 336	$ 348
Amounts billed but not recognized as revenues	257	205
Revenues recognized related to the opening balance of deferred revenue	197	149
Ending balance	$ 396	$ 404

Revenues - Remaining Performanc

Revenues - Remaining Performance Obligations Narrative (Details) $ in Millions	Mar. 31, 2020USD ($)
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation	$ 1,674
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-04-01
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
	Mar. 31, 2020	Mar. 31, 2019
Disaggregation of Revenue [Line Items]
Revenue	$ 4,225	$ 4,110
Time-and-materials [Member]
Disaggregation of Revenue [Line Items]
Revenue	2,151	2,152
Fixed-price [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,554	1,468
Transaction or volume-based [Member]
Disaggregation of Revenue [Line Items]
Revenue	520	490
North America [Member]
Disaggregation of Revenue [Line Items]
Revenue	3,190	3,123
United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	337	329
Europe, excluding United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	437	405
Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue	774	734
Rest of World [Member]
Disaggregation of Revenue [Line Items]
Revenue	261	253
Consulting And Technology Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	2,547	2,409
Outsourcing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,678	1,701
Financial Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,451	1,436
Financial Services [Member] | Time-and-materials [Member]
Disaggregation of Revenue [Line Items]
Revenue	884	919
Financial Services [Member] | Fixed-price [Member]
Disaggregation of Revenue [Line Items]
Revenue	483	464
Financial Services [Member] | Transaction or volume-based [Member]
Disaggregation of Revenue [Line Items]
Revenue	84	53
Financial Services [Member] | North America [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,012	1,018
Financial Services [Member] | United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	120	129
Financial Services [Member] | Europe, excluding United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	191	162
Financial Services [Member] | Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue	311	291
Financial Services [Member] | Rest of World [Member]
Disaggregation of Revenue [Line Items]
Revenue	128	127
Financial Services [Member] | Consulting And Technology Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	947	913
Financial Services [Member] | Outsourcing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	504	523
Products and Resources [Member]
Disaggregation of Revenue [Line Items]
Revenue	954	914
Products and Resources [Member] | Time-and-materials [Member]
Disaggregation of Revenue [Line Items]
Revenue	409	400
Products and Resources [Member] | Fixed-price [Member]
Disaggregation of Revenue [Line Items]
Revenue	443	414
Products and Resources [Member] | Transaction or volume-based [Member]
Disaggregation of Revenue [Line Items]
Revenue	102	100
Products and Resources [Member] | North America [Member]
Disaggregation of Revenue [Line Items]
Revenue	689	641
Products and Resources [Member] | United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	93	94
Products and Resources [Member] | Europe, excluding United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	109	115
Products and Resources [Member] | Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue	202	209
Products and Resources [Member] | Rest of World [Member]
Disaggregation of Revenue [Line Items]
Revenue	63	64
Products and Resources [Member] | Consulting And Technology Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	590	552
Products and Resources [Member] | Outsourcing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	364	362
Communication, Media and Technology [Member]
Disaggregation of Revenue [Line Items]
Revenue	626	595
Communication, Media and Technology [Member] | Time-and-materials [Member]
Disaggregation of Revenue [Line Items]
Revenue	383	375
Communication, Media and Technology [Member] | Fixed-price [Member]
Disaggregation of Revenue [Line Items]
Revenue	219	190
Communication, Media and Technology [Member] | Transaction or volume-based [Member]
Disaggregation of Revenue [Line Items]
Revenue	24	30
Communication, Media and Technology [Member] | North America [Member]
Disaggregation of Revenue [Line Items]
Revenue	451	422
Communication, Media and Technology [Member] | United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	84	81
Communication, Media and Technology [Member] | Europe, excluding United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	38	46
Communication, Media and Technology [Member] | Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue	122	127
Communication, Media and Technology [Member] | Rest of World [Member]
Disaggregation of Revenue [Line Items]
Revenue	53	46
Communication, Media and Technology [Member] | Consulting And Technology Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	348	306
Communication, Media and Technology [Member] | Outsourcing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	278	289
Healthcare Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,194	1,165
Healthcare Segment [Member] | Time-and-materials [Member]
Disaggregation of Revenue [Line Items]
Revenue	475	458
Healthcare Segment [Member] | Fixed-price [Member]
Disaggregation of Revenue [Line Items]
Revenue	409	400
Healthcare Segment [Member] | Transaction or volume-based [Member]
Disaggregation of Revenue [Line Items]
Revenue	310	307
Healthcare Segment [Member] | North America [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,038	1,042
Healthcare Segment [Member] | United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	40	25
Healthcare Segment [Member] | Europe, excluding United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	99	82
Healthcare Segment [Member] | Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue	139	107
Healthcare Segment [Member] | Rest of World [Member]
Disaggregation of Revenue [Line Items]
Revenue	17	16
Healthcare Segment [Member] | Consulting And Technology Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	662	638
Healthcare Segment [Member] | Outsourcing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 532	$ 527

Revenues - Trade Accounts And A

Revenues - Trade Accounts And Allowance for Doubtful Accounts (Details) $ in Millions	3 Months Ended
	Mar. 31, 2020USD ($)
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	$ 67
Current-period provision for expected credit losses	10
Write-offs charged against the allowance	(2)
Ending Balance	74
Cumulative Effect, Period Of Adoption, Adjustment
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	$ (1)

Business Combinations Narrative

Business Combinations Narrative (Details)	Mar. 31, 2020
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	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Business Acquisition [Line Items]
Goodwill	$ 4,014	$ 3,979
Series of Individually Immaterial Business Acquisitions [Member]
Business Acquisition [Line Items]
Cash	4
Current assets	9
Property, plant and equipment and other noncurrent assets	4
Goodwill	76
Current liabilities	5
Noncurrent liabilities	2
Purchase price, inclusive of contingent consideration	95
Customer Relationships [Member] | Series of Individually Immaterial Business Acquisitions [Member]
Business Acquisition [Line Items]
Intangible assets acquired	$ 9
Weighted Average Useful Life	5 years

Realignment Charges (Details)

Realignment Charges (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Restructuring Charges
Accrued Realignment Costs
Realignment Costs incurred	$ 55	$ 2
Executive Transition Costs | Realignment Program [Member]
Accrued Realignment Costs
Realignment Costs incurred	0	2
Employee Severance [Member]
Accrued Realignment Costs
Realignment Costs incurred	26
Balance - December 31, 2019	47
Payments made	35
Balance - March 31, 2019	38
Employee Severance [Member] | 2020 Fit for Growth [Member]
Accrued Realignment Costs
Realignment Costs incurred	26	0
Employee Retention Costs [Member] | Realignment Program [Member]
Accrued Realignment Costs
Realignment Costs incurred	6	0
Employee Retention Costs [Member] | 2020 Fit for Growth [Member]
Accrued Realignment Costs
Realignment Costs incurred	4	0
Other Restructuring | Realignment Program [Member]
Accrued Realignment Costs
Realignment Costs incurred	14	0
Exit From Content Related Services [Member] | 2020 Fit for Growth [Member]
Accrued Realignment Costs
Realignment Costs incurred	11
Facility Closing | 2020 Fit for Growth [Member]
Accrued Realignment Costs
Realignment Costs incurred	5	$ 0
Restructuring and Related Cost, Accelerated Depreciation	$ 3

Investments (Details)

Investments (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Short-term investments:
Equity investment security	$ 27	$ 26
Held-to-maturity investment securities		287	$ 321
Time Deposits	48	466
Total short-term investments	396	779
Long-term investments:
Restricted investments		414
Long-term Investments, Total	433	17
Payments to Acquire Equity Method Investments	26
Equity Method Investments	37	9
Cost Method Investments	3	8
AAA | Corporate And Other Debt Securities [Member]
Short-term investments:
Held-to-maturity investment securities	116
AA+ | Corporate And Other Debt Securities [Member]
Short-term investments:
Held-to-maturity investment securities	30
Long-term investments [Member]
Long-term investments:
Equity and Cost Method Investments	40	17
Restricted investments	$ 393
Short-term Investments [Member]
Long-term investments:
Restricted investments		$ 414

Investments (Schedule of Held-t

Investments (Schedule of Held-to-Maturity Securities) (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Schedule of Held-to-maturity Securities [Line Items]
Held-to-maturity investment securities		$ 287	$ 321
Less than 12 Months, Fair Value	$ 149	112
Less than 12 Months, Unrealized Losses	0	0
12 Months or More, Fair Value	0	0
12 Months or More, Unrealized Losses	0	0
Fair Value	149	112
Unrealized Losses	0	0
Corporate And Other Debt Securities [Member]
Schedule of Held-to-maturity Securities [Line Items]
Less than 12 Months, Fair Value	100	42
Less than 12 Months, Unrealized Losses	0	0
12 Months or More, Fair Value	0	0
12 Months or More, Unrealized Losses	0	0
Fair Value	100	42
Unrealized Losses	0	0
Commercial Paper [Member]
Schedule of Held-to-maturity Securities [Line Items]
Less than 12 Months, Fair Value	49	70
Less than 12 Months, Unrealized Losses	0	0
12 Months or More, Fair Value	0	0
12 Months or More, Unrealized Losses	0	0
Fair Value	49	70
Unrealized Losses	0	0
Short-term Investments [Member]
Schedule of Held-to-maturity Securities [Line Items]
Held-to-maturity investment securities	321	287
Fair Value	321	287
Short-term Investments [Member] | Corporate And Other Debt Securities [Member]
Schedule of Held-to-maturity Securities [Line Items]
Held-to-maturity investment securities	146	101
Fair Value	146	101
Short-term Investments [Member] | Commercial Paper [Member]
Schedule of Held-to-maturity Securities [Line Items]
Held-to-maturity investment securities	175	186
Fair Value	$ 175	$ 186

Accrued Expenses And Other Cu_3

Accrued Expenses And Other Current Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Payables and Accruals [Abstract]
Compensation and benefits	$ 952	$ 1,239
Customer volume and other incentives	264	251
Derivative financial instruments	42	8
Income taxes	197	152
Professional fees	131	137
Travel and entertainment	24	24
Other	384	380
Total accrued expenses and other current liabilities	$ 1,994	$ 2,191

Debt (Additional Disclosures) (

Debt (Additional Disclosures) (Details) $ in Millions, ₨ in Billions	3 Months Ended
	Mar. 31, 2020USD ($)	Mar. 31, 2020INR (₨)	Nov. 30, 2018USD ($)
Credit Agreement [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Interest Period	1 month
Credit Agreement [Member] | Term Loan [Member]
Line of Credit Facility [Line Items]
Principal amount of debt			$ 750
Eurodollar [Member] | Credit Agreement [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.875%
Eurodollar [Member] | Minimum | Credit Agreement [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.75%
Eurodollar [Member] | Maximum | Credit Agreement [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.125%
Base Rate [Member] | Credit Agreement [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.00%
Eurocurrency Without Debt Ratings [Member] | Minimum | Credit Agreement [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.875%
Eurocurrency Without Debt Ratings [Member] | Maximum | Credit Agreement [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.125%
Revolving Credit Facility [Member] | Credit Agreement [Member] | Unsecured Debt [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity			$ 1,750
Proceeds from Lines of Credit	$ 1,740
Working Capital Facility [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 173	₨ 13

Debt (Short-term Debt) (Details

Debt (Short-term Debt) (Details) $ in Millions, ₨ in Billions	Mar. 31, 2020USD ($)	Mar. 31, 2020INR (₨)	Dec. 31, 2019USD ($)
Credit Agreement [Member] | Term Loan [Member]
Short-term Debt [Line Items]
Long-term Debt, Current Maturities	$ 38		$ 38
Working Capital Facility [Member]
Short-term Debt [Line Items]
Maximum borrowing capacity	$ 173	₨ 13

Debt (Long-term Debt) (Details)

Debt (Long-term Debt) (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Long-term debt, net of current maturities	$ 2,430	$ 700
Credit Agreement [Member]
Debt Instrument [Line Items]
Deferred financing costs	(3)	(3)
Term Loan [Member] | Credit Agreement [Member]
Debt Instrument [Line Items]
Term loan	731	741
Current maturities	(38)	(38)
Revolving Credit Facility [Member] | Unsecured Debt [Member] | Credit Agreement [Member]
Debt Instrument [Line Items]
Long-term Line of Credit	$ 1,740	$ 0

Income Taxes - Tax Rates (Detai

Income Taxes - Tax Rates (Details)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Effective Income Tax Rates [Abstract]
Effective Income Tax Rate	27.80%	24.40%

Income Taxes (Narrative) (One-t

Income Taxes (Narrative) (One-time Transaction) (Details) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2013USD ($)	Mar. 31, 2020INR (₨)	Dec. 31, 2019USD ($)	Apr. 30, 2018INR (₨)
One-time Transaction [Table] [Line Items]
Income tax expense	$ 142	$ 142
Restricted investments						$ 414
Short-term Investments [Member]
One-time Transaction [Table] [Line Items]
Restricted investments						414
Long-term investments [Member]
One-time Transaction [Table] [Line Items]
Restricted investments	393
Indian Income Tax Department (ITD) [Member] | Foreign tax authority [Member]
One-time Transaction [Table] [Line Items]
Deposits assets	$ 66				₨ 5,000,000,000	70
Desposits assets, percent disputed tax amount	15.00%				15.00%
Restricted investments initially deposited	$ 372					393	₨ 28,000,000,000
Indian Income Tax Department (ITD) [Member] | Foreign tax authority [Member] | Other Current Assets [Member]
One-time Transaction [Table] [Line Items]
Deposits assets						$ 70
Indian Income Tax Department (ITD) [Member] | Foreign tax authority [Member] | Other Noncurrent Assets [Member]
One-time Transaction [Table] [Line Items]
Deposits assets	66
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	$ 438				₨ 33,000,000,000
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	Mar. 31, 2020	Dec. 31, 2019
Derivatives, Fair Value [Line Items]
Derivative assets fair value	$ 13	$ 43
Derivative liabilities fair value	78	10
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member]
Derivatives, Fair Value [Line Items]
Derivative assets fair value	8	3
Derivative liabilities fair value	0	1
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative assets fair value	8	3
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities fair value	0	1
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member]
Derivatives, Fair Value [Line Items]
Derivative assets fair value	5	40
Derivative liabilities fair value	78	9
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	5	32
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		8
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	36	2
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Other Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative assets fair value	0
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities fair value	$ 42	$ 7

Derivative Financial Instrume_4

Derivative Financial Instruments (Narrative) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2020USD ($)
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Cash flow hedge gains (losses) expected to be reclassified to earnings within the next 12 months	$ (36)

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	Mar. 31, 2020	Dec. 31, 2019
Foreign Exchange Forward [Member]
Derivative [Line Items]
Net unrealized (losses) gains included in accumulated other comprehensive income (loss), net of taxes		$ 26
Foreign Exchange Forward [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Net unrealized (losses) gains included in accumulated other comprehensive income (loss), net of taxes	$ (65)
Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Derivative, Notional Amount	2,340	2,388
Designated as Hedging Instrument [Member] | Foreign Exchange Forward, Maturity 2020 [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Derivative, Notional Amount	1,190	1,505
Designated as Hedging Instrument [Member] | Foreign Exchange Forward, Maturity 2021 [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Derivative, Notional Amount	1,005	883
Designated as Hedging Instrument [Member] | Foreign Exchange Forward, Maturity 2022 | Cash Flow Hedging [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 145	$ 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
	Mar. 31, 2020	Mar. 31, 2019
Derivative Instruments, Gain (Loss) [Line Items]
Net (Losses) Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (effective portion)	$ (3)	$ (4)
Cost Of Revenues [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Net (Losses) Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (effective portion)	(3)	(3)
Selling, General and Administrative Expenses [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Net (Losses) Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (effective portion)	0	(1)
Foreign Exchange Forward [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Change in Derivative (Losses) Gains Recognized in Accumulated Other Comprehensive Income (Loss) (effective portion)	$ (113)	$ 39

Derivative Financial Instrume_7

Derivative Financial Instruments (Other Derivatives) (Details) - Not Designated as Hedging Instrument [Member] - Foreign Exchange Forward [Member] - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Derivative [Line Items]
Market Value	$ 8	$ 2
Derivative, Notional Amount	$ 338	$ 702

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
	Mar. 31, 2020	Mar. 31, 2019
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	$ (1)

Fair Value Measurements (Financ

Fair Value Measurements (Financial Assets And (Liabilities) Measured At Fair Value On A Recurring Basis) (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investment security	$ 27	$ 26
Restricted investments		414
Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments		414
Long-term investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments	393
Recurring [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Time deposits	48	466
Equity investment security	27	26
Recurring [Member] | Other Current Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, assets	13	35
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	(11)	(8)
Derivative financial instruments, liabilities	(42)	(8)
Recurring [Member] | Other Noncurrent Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, assets		8
Recurring [Member] | Other Noncurrent Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	(9)	(30)
Derivative financial instruments, liabilities	(36)	(2)
Recurring [Member] | Long-term investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments	393
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	1,562	1,646
Recurring [Member] | Commercial Paper [Member] | Cash Equivalents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	1,498
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	27	26
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	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
Recurring [Member] | Level 1 [Member] | Other Noncurrent Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	0	0
Derivative financial instruments, liabilities	0	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	1,562	1,646
Recurring [Member] | Level 2 [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Time deposits	48	466
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	13	35
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	0
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		8
Recurring [Member] | Level 2 [Member] | Other Noncurrent Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	0	0
Derivative financial instruments, liabilities	(36)	(2)
Recurring [Member] | Level 2 [Member] | Long-term investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments	393
Recurring [Member] | Level 2 [Member] | Other Current Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, liabilities	(42)	(8)
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] | Commercial Paper [Member] | Cash Equivalents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	1,498
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]
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
Recurring [Member] | Level 3 [Member] | Other Noncurrent Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	(9)	(30)
Derivative financial instruments, liabilities	0	0
Recurring [Member] | Level 3 [Member] | Other Current Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	$ (11)	(8)
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

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
AOCI Attributable to Parent, Net of Tax [Roll Forward]
AOCI, beginning balance	$ 11,022	$ 11,424
Other Comprehensive Income (Loss), before Tax [Abstract]
Net change, Net of Tax Amount	(135)	(2)
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	6
Other comprehensive income (loss)	(226)	40
AOCI, ending balance	10,613	11,136
Foreign currency translation adjustments: [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
AOCI before tax, beginning balance	(63)	(108)
AOCI tax, beginning balance	(1)	5
AOCI, beginning balance	(64)	(103)
Other Comprehensive Income (Loss), before Tax [Abstract]
Net change, Before Tax Amount	(139)	(3)
Net change, Tax Effect	4	1
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Other comprehensive income (loss)		(2)
AOCI before tax, ending balance	(202)	(111)
AOCI tax, ending balance	3	6
AOCI, ending balance	(199)	(105)
Unrealized gains (losses) on available-for-sale investment securities: [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
AOCI before tax, beginning balance		(12)
AOCI tax, beginning balance		4
AOCI, beginning balance		(8)
Other Comprehensive Income (Loss), before Tax [Abstract]
Net change, Before Tax Amount		9
Net change, Tax Effect		(3)
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
OCI, before reclassifications, before tax		9
Other comprehensive income (loss) before reclassifications, tax		(3)
OCI, before reclassifications, net of tax		6
Reclassification from AOCI, current period, before tax		0
Reclassification from AOCI, current period, tax		0
Reclassification from AOCI, current period, net of tax		0
Other comprehensive income (loss)		6
AOCI before tax, ending balance		(3)
AOCI tax, ending balance		1
AOCI, ending balance		(2)
Unrealized gains on cash flow hedges: [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
AOCI before tax, beginning balance	31	(4)
AOCI tax, beginning balance	(5)	1
AOCI, beginning balance	26	(3)
Other Comprehensive Income (Loss), before Tax [Abstract]
Net change, Before Tax Amount	(110)	43
Net change, Tax Effect	19	(7)
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
OCI, before reclassifications, before tax	(113)	39
Other comprehensive income (loss) before reclassifications, tax	19	(7)
OCI, before reclassifications, net of tax	(94)	32
Other comprehensive income (loss)	(91)	36
AOCI before tax, ending balance	(79)	39
AOCI tax, ending balance	14	(6)
AOCI, ending balance	(65)	33
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	3	3
Reclassification from AOCI, current period, tax	0	0
Reclassification from AOCI, current period, net of tax	3	3
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	0	1
Reclassification from AOCI, current period, tax	0	0
Reclassification from AOCI, current period, net of tax	0	1
Accumulated other comprehensive income (loss):
AOCI Attributable to Parent, Net of Tax [Roll Forward]
AOCI before tax, beginning balance	(32)	(124)
AOCI tax, beginning balance	(6)	10
AOCI, beginning balance	(38)	(114)
Other Comprehensive Income (Loss), before Tax [Abstract]
Net change, Before Tax Amount	(249)	49
Net change, Tax Effect	23	(9)
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Other comprehensive income (loss)	(226)	40
AOCI before tax, ending balance	(281)	(75)
AOCI tax, ending balance	17	1
AOCI, ending balance	$ (264)	$ (74)

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Other Commitments [Line Items]
Accrued Liabilities and Other Liabilities	$ 1,994	$ 2,191
Insurance receivable for malpractice	$ 15
India Defined Contribution Obligation [Member]
Other Commitments [Line Items]
Accrued Liabilities and Other Liabilities			$ 117

Segment Information (Revenues F

Segment Information (Revenues From External Customers And Segment Operating Profit) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Segment Reporting Information [Line Items]
Income from operations	$ 579	$ 539
Operating Segments [Member]
Segment Reporting Information [Line Items]
Income from operations	1,153	1,145
Operating Segments [Member] | Financial Services [Member]
Segment Reporting Information [Line Items]
Income from operations	381	400
Operating Segments [Member] | Health Care [Member]
Segment Reporting Information [Line Items]
Income from operations	321	337
Operating Segments [Member] | Products and Resources [Member]
Segment Reporting Information [Line Items]
Income from operations	261	234
Operating Segments [Member] | Communications, Media and Technology [Member]
Segment Reporting Information [Line Items]
Income from operations	190	174
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Unallocated costs	$ 574	$ 606

Segment Information (Long-Lived

Segment Information (Long-Lived Assets By Geographic Area) (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Long-Lived Assets [Line Items]
Long-lived Assets	$ 1,322	$ 1,309
North America [Member]
Long-Lived Assets [Line Items]
Long-lived Assets	446	445
Europe [Member]
Long-Lived Assets [Line Items]
Long-lived Assets	100	104
Rest of World [Member]
Long-Lived Assets [Line Items]
Long-lived Assets	$ 776	$ 760

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions	May 05, 2020	May 31, 2020
Forecast [Member]
Subsequent Event [Line Items]
Consideration transferred		$ 385
Subsequent Event [Member]
Subsequent Event [Line Items]
Dividends declared per common share	$ 0.22