Cognizant Technology Solutions (CTSH) 10-Q 2 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Oct. 28, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
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	300 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		513,921,432
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Entity Central Index Key	0001058290
Current Fiscal Year End Date	--12-31
Amendment Flag	false

Consolidated Statements Of Fina

Consolidated Statements Of Financial Position (Unaudited) - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 2,042	$ 1,792
Short-term investments	689	927
Trade accounts receivable, net	3,686	3,557
Other current assets	900	1,066
Total current assets	7,317	7,342
Property and equipment, net	1,105	1,171
Operating lease assets, net	873	933
Goodwill	5,425	5,620
Intangible assets, net	1,038	1,218
Deferred income tax assets, net	520	404
Long-term investments	431	463
Other noncurrent assets	638	701
Total assets	17,347	17,852
Current liabilities:
Accounts payable	367	361
Deferred revenue	345	403
Short-term debt	0	38
Operating lease liabilities	173	195
Accrued expenses and other current liabilities	2,338	2,532
Total current liabilities	3,223	3,529
Deferred revenue, noncurrent	17	40
Operating lease liabilities, noncurrent	711	783
Deferred income tax liabilities, net	190	218
Long-term debt	636	626
Long-term income taxes payable	283	378
Other noncurrent liabilities	329	287
Total liabilities	5,389	5,861
Commitments and contingencies (See Note 10)
Stockholders’ equity:
Preferred stock, $0.10 par value, 15 shares authorized, none issued	0	0
Class A common stock, $0.01 par value, 1,000 shares authorized, 514 and 525 shares issued and outstanding as of September 30, 2022 and December 31, 2021, respectively	5	5
Additional paid-in capital	17	27
Retained earnings	12,447	11,922
Accumulated other comprehensive income (loss)	(511)	37
Total stockholders’ equity	11,958	11,991
Total liabilities and stockholders’ equity	$ 17,347	$ 17,852

Consolidated Statements Of Fi_2

Consolidated Statements Of Financial Position (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
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	514,000,000	525,000,000
Common Stock, Shares, Outstanding	514,000,000	525,000,000

Consolidated Statements Of Oper

Consolidated Statements Of Operations (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Revenues	$ 4,857	$ 4,744	$ 14,589	$ 13,730
Operating expenses:
Cost of revenues (exclusive of depreciation and amortization expense shown separately below)	3,080	2,947	9,296	8,574
Selling, general and administrative expenses	838	924	2,583	2,632
Depreciation and amortization expense	141	144	428	430
Income from operations	798	729	2,282	2,094
Other income (expense), net:
Interest income	17	7	32	23
Interest expense	(6)	(3)	(11)	(7)
Foreign currency exchange gains (losses), net	3	(3)	(1)	(19)
Other, net	0	1	0	(1)
Total other income (expense), net	14	2	20	(4)
Income before provision for income taxes	812	731	2,302	2,090
Provision for income taxes	(183)	(187)	(537)	(531)
Income (Loss) from Equity Method Investments	0	0	4	2
Net income	$ 629	$ 544	$ 1,769	$ 1,561
Basic earnings per share (usd per share)	$ 1.22	$ 1.04	$ 3.40	$ 2.96
Diluted earnings per share (usd per share)	$ 1.22	$ 1.03	$ 3.40	$ 2.96
Weighted average number of common shares outstanding - Basic (shares)	516	525	520	527
Dilutive effect of shares issuable under stock-based compensation plans (shares)	1	1	1	1
Weighted average number of common shares outstanding - Diluted (shares)	517	526	521	528

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Statement of Comprehensive Income [Abstract]
Net income	$ 629	$ 544	$ 1,769	$ 1,561
Change in Accumulated other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(197)	(63)	(427)	(74)
Unrealized gains and losses on cash flow hedges	(45)	14	(121)	(3)
Other comprehensive income (loss)	(242)	(49)	(548)	(77)
Comprehensive income	$ 387	$ 495	$ 1,221	$ 1,484

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, 2020	$ 10,836	$ 5	$ 32	$ 10,689	$ 110
Beginning balance, shares at Dec. 31, 2020		530
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	505			505
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent					(29)
Other comprehensive income (loss)	(29)
Common stock issued, stock-based compensation plans - value	43		43
Common stock issued, stock-based compensation plans - shares		1
Stock-based compensation expense	62		62
Repurchases of common stock, Value	(252)		(93)	(159)
Repurchases of common stock, Shares		(3)
Dividends declared, $0.27 per share	(128)			(128)
AOCI, ending balance at Mar. 31, 2021	11,037	$ 5	44	10,907	81
Ending balance, shares at Mar. 31, 2021		528
AOCI, beginning balance at Dec. 31, 2020	10,836	$ 5	32	10,689	110
Beginning balance, shares at Dec. 31, 2020		530
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	1,561
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	(77)				(77)
AOCI, ending balance at Sep. 30, 2021	11,546	$ 5	29	11,479	33
Ending balance, shares at Sep. 30, 2021		525
AOCI, beginning balance at Mar. 31, 2021	11,037	$ 5	44	10,907	81
Beginning balance, shares at Mar. 31, 2021		528
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	512			512
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent					1
Other comprehensive income (loss)	1
Common stock issued, stock-based compensation plans - value	32		32
Common stock issued, stock-based compensation plans - shares		1
Stock-based compensation expense	67		67
Repurchases of common stock, Value	(316)		(111)	(205)
Repurchases of common stock, Shares		(4)
Dividends declared, $0.27 per share	(128)			(128)
AOCI, ending balance at Jun. 30, 2021	11,205	$ 5	32	11,086	82
Ending balance, shares at Jun. 30, 2021		525
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	544			544
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	(49)				(49)
Other comprehensive income (loss)	(49)
Common stock issued, stock-based compensation plans - value	29		29
Common stock issued, stock-based compensation plans - shares		2
Stock-based compensation expense	65		65
Repurchases of common stock, Value	(121)		(97)	(24)
Repurchases of common stock, Shares		(2)
Dividends declared, $0.27 per share	(127)			(127)
AOCI, ending balance at Sep. 30, 2021	11,546	$ 5	29	11,479	33
Ending balance, shares at Sep. 30, 2021		525
AOCI, beginning balance at Dec. 31, 2021	$ 11,991	$ 5	27	11,922	37
Beginning balance, shares at Dec. 31, 2021	525	525
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 563			563
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent					(56)
Other comprehensive income (loss)	(56)
Common stock issued, stock-based compensation plans - value	31		31
Common stock issued, stock-based compensation plans - shares		1
Stock-based compensation expense	56		56
Repurchases of common stock, Value	(470)		(83)	(387)
Repurchases of common stock, Shares		(5)
Dividends declared, $0.27 per share	(142)			(142)
AOCI, ending balance at Mar. 31, 2022	11,973	$ 5	31	11,956	(19)
Ending balance, shares at Mar. 31, 2022		521
AOCI, beginning balance at Dec. 31, 2021	$ 11,991	$ 5	27	11,922	37
Beginning balance, shares at Dec. 31, 2021	525	525
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 1,769
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	(548)				(548)
AOCI, ending balance at Sep. 30, 2022	$ 11,958	$ 5	17	12,447	(511)
Ending balance, shares at Sep. 30, 2022	514	514
AOCI, beginning balance at Mar. 31, 2022	$ 11,973	$ 5	31	11,956	(19)
Beginning balance, shares at Mar. 31, 2022		521
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	577
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent					(250)
Other comprehensive income (loss)	(250)
Common stock issued, stock-based compensation plans - value	21		21
Common stock issued, stock-based compensation plans - shares		1
Stock-based compensation expense	89		89
Repurchases of common stock, Value	(318)		(120)	(198)
Repurchases of common stock, Shares		(4)
Dividends declared, $0.27 per share	(142)			(142)
AOCI, ending balance at Jun. 30, 2022	11,950	$ 5	21	12,193	(269)
Ending balance, shares at Jun. 30, 2022		518
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	629
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	(242)				(242)
Other comprehensive income (loss)	(242)
Common stock issued, stock-based compensation plans - value	19		19
Common stock issued, stock-based compensation plans - shares		1
Stock-based compensation expense	58		58
Repurchases of common stock, Value	(315)		(81)	(234)
Repurchases of common stock, Shares		(5)
Dividends declared, $0.27 per share	(141)			(141)
AOCI, ending balance at Sep. 30, 2022	$ 11,958	$ 5	$ 17	$ 12,447	$ (511)
Ending balance, shares at Sep. 30, 2022	514	514

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Cash Flows (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities:
Net income	$ 1,769	$ 1,561
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	428	430
Deferred income taxes	(128)	146
Stock-based compensation expense	203	194
Other	81	(1)
Changes in assets and liabilities:
Trade accounts receivable	(173)	(371)
Other current and noncurrent assets	261	257
Accounts payable	(17)	(39)
Deferred revenues, current and noncurrent	(77)	(75)
Other current and noncurrent liabilities	(481)	(432)
Net cash provided by operating activities	1,866	1,670
Cash flows from investing activities:
Purchases of property and equipment	(242)	(214)
Purchases of available-for-sale investment securities	(1,068)	(400)
Proceeds from maturity or sale of available-for-sale investment securities	(774)	(105)
Purchases of held-to-maturity investment securities	(44)	(160)
Proceeds from maturity of held-to-maturity investment securities	48	150
Purchases of other investments	(418)	(1,192)
Proceeds from maturity or sale of other investments	894	760
Proceeds from sales of businesses	28	0
Payments for business combinations, net of cash acquired	0	(715)
Net cash (used in) investing activities	(28)	(1,666)
Cash flows from financing activities:
Issuance of common stock under stock-based compensation plans	71	104
Repurchases of common stock	(1,107)	(689)
Repayment of Term Loan borrowings and finance lease and earnout obligations	(47)	(40)
Dividends paid	(425)	(382)
Net cash (used in) financing activities	(1,508)	(1,007)
Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Continuing Operations	(80)	(13)
Increase (decrease) in cash and cash equivalents	250	(1,016)
Cash and cash equivalents, beginning of year	1,792	2,680
Cash and cash equivalents, end of period	$ 2,042	$ 1,664

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Unaudited) (Parenthetical) - $ / shares	3 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021
Statement of Stockholders' Equity [Abstract]
Dividends declared per common share (in usd per share)	$ 0.27	$ 0.27	$ 0.27	$ 0.24	$ 0.24	$ 0.24

Interim Consolidated Financial

Interim Consolidated Financial Statements	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Interim Consolidated Financial Statements	The terms “Cognizant,” “we,” “our,” “us” and “the Company” refer to Cognizant Technology Solutions Corporation and its subsidiaries unless the context indicates otherwise. We have prepared the accompanying unaudited consolidated financial statements included herein in accordance with GAAP and the Exchange Act. The accompanying unaudited consolidated financial statements should be read in conjunction w ith our audited consolidated financial statements (and notes thereto) included in our Annual Report on Form 10-K for the year ended December 31, 2021. 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.

Revenues

Revenues	9 Months Ended
	Sep. 30, 2022
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 the business segments. We believe this disaggregation best depicts how the nature, amount, timing and uncertainty of revenues and cash flows are affected by industry, market and other economic factors. Our consulting and technology services include consulting, application development, systems integration and application testing services as well as software solutions and related services while our outsourcing services include application maintenance, infrastructure and business process services. Revenues are attributed to geographic regions based upon client location, which is the client's billing address. Substantially all revenues in the North America region relate to clients in the United States. We have defined our Financial Services, Health Sciences (previously referred to as Healthcare), Products and Resources and Communications, Media and Technology segments as ("FS"), ("HS"), ("P&R"), and ("CMT"), respectively, in our disaggregation of revenues tables. Three Months Ended Nine Months Ended (in millions) FS HS P&R CMT Total FS HS P&R CMT Total Revenues Geography: North America $ 1,086 $ 1,212 $ 779 $ 544 $ 3,621 $ 3,270 $ 3,617 $ 2,310 $ 1,649 $ 10,846 United Kingdom 148 41 130 127 446 446 129 396 386 1,357 Continental Europe 143 119 143 33 438 443 365 431 103 1,342 Europe - Total 291 160 273 160 884 889 494 827 489 2,699 Rest of World 144 33 96 79 352 432 94 281 237 1,044 Total $ 1,521 $ 1,405 $ 1,148 $ 783 $ 4,857 $ 4,591 $ 4,205 $ 3,418 $ 2,375 $ 14,589 Service line: Consulting and technology services $ 1,062 $ 802 $ 756 $ 429 $ 3,049 $ 3,197 $ 2,411 $ 2,263 $ 1,342 $ 9,213 Outsourcing services 459 603 392 354 1,808 1,394 1,794 1,155 1,033 5,376 Total $ 1,521 $ 1,405 $ 1,148 $ 783 $ 4,857 $ 4,591 $ 4,205 $ 3,418 $ 2,375 $ 14,589 Type of contract: Time and materials $ 890 $ 505 $ 469 $ 443 $ 2,307 $ 2,674 $ 1,504 $ 1,407 $ 1,362 $ 6,947 Fixed-price 564 609 592 303 2,068 1,699 1,844 1,745 904 6,192 Transaction or volume-based 67 291 87 37 482 218 857 266 109 1,450 Total $ 1,521 $ 1,405 $ 1,148 $ 783 $ 4,857 $ 4,591 $ 4,205 $ 3,418 $ 2,375 $ 14,589 Three Months Ended Nine Months Ended (in millions) FS HS P&R CMT Total FS HS P&R CMT Total Revenues Geography: North America $ 1,075 $ 1,162 $ 749 $ 500 $ 3,486 $ 3,137 $ 3,394 $ 2,190 $ 1,420 $ 10,141 United Kingdom 140 44 125 121 430 395 129 347 332 1,203 Continental Europe 187 118 145 34 484 565 356 380 121 1,422 Europe - Total 327 162 270 155 914 960 485 727 453 2,625 Rest of World 142 30 88 84 344 407 88 243 226 964 Total $ 1,544 $ 1,354 $ 1,107 $ 739 $ 4,744 $ 4,504 $ 3,967 $ 3,160 $ 2,099 $ 13,730 Service line: Consulting and technology services $ 1,049 $ 785 $ 715 $ 441 $ 2,990 $ 3,028 $ 2,299 $ 1,999 $ 1,259 $ 8,585 Outsourcing services 495 569 392 298 1,754 1,476 1,668 1,161 840 5,145 Total $ 1,544 $ 1,354 $ 1,107 $ 739 $ 4,744 $ 4,504 $ 3,967 $ 3,160 $ 2,099 $ 13,730 Type of contract: Time and materials $ 922 $ 515 $ 468 $ 437 $ 2,342 $ 2,729 $ 1,548 $ 1,332 $ 1,256 $ 6,865 Fixed-price 527 554 530 265 1,876 1,498 1,582 1,517 744 5,341 Transaction or volume-based 95 285 109 37 526 277 837 311 99 1,524 Total $ 1,544 $ 1,354 $ 1,107 $ 739 $ 4,744 $ 4,504 $ 3,967 $ 3,160 $ 2,099 $ 13,730 Costs to Fulfill Costs to fulfill, such as setup 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 periods disclosed. The following table presents information related to the capitalized costs to fulfill for the nine months ended September 30: (in millions) 2022 2021 Beginning balance $ 394 $ 467 Costs capitalized 29 38 Amortization expense (82) (88) Impairment charge — (11) Ending balance $ 341 $ 406 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 movements in contract assets for the nine months ended September 30: (in millions) 2022 2021 Beginning balance $ 310 $ 315 Revenues recognized during the period but not billed 377 298 Amounts reclassified to trade accounts receivable (287) (264) Effect of foreign currency exchange movements (16) — Ending balance $ 384 $ 349 Contract liabilities, or deferred revenue, consist of advance payments and billings in excess of revenues recognized. The table below shows movements in the deferred revenue balances (current and noncurrent) for the nine months ended September 30: (in millions) 2022 2021 Beginning balance $ 443 $ 419 Amounts billed but not recognized as revenues 326 309 Revenues recognized related to the beginning balance of deferred revenue (397) (379) Effect of foreign currency exchange movements (10) — Ending balance $ 362 $ 349 Revenues recognized during the nine months ended September 30, 2022 for performance obligations satisfied or partially satisfied in previous periods were immaterial. Remaining Performance Obligations As of September 30, 2022, the aggregate amount of transaction price allocated to remaining performance obligations was $1,574 million, of which approximately 85% is expected to be recognized as revenues within 2 years. Disclosure is not required for performance obligations that meet any of the following criteria: (1) contracts with a duration of one year or less as determined under 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 Credit Losses We calculate expected credit losses for 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 credit losses for trade accounts receivable for the nine months ended September 30: (in millions) 2022 2021 Beginning balance $ 50 $ 57 Credit loss expense (income) — 5 Write-offs charged against the allowance (11) (12) Ending balance $ 39 $ 50

Investments

Investments	9 Months Ended
	Sep. 30, 2022
Investments [Abstract]
Investments	Our investments were as follows: (in millions) September 30, 2022 December 31, 2021 Short-term investments: Equity investment security $ 25 $ 26 Available-for-sale investment securities 605 310 Held-to-maturity investment securities 30 37 Time deposits 29 554 Total short-term investments $ 689 $ 927 Long-term investments: Other investments $ 68 $ 66 Restricted time deposits (1) 363 397 Total long-term investments $ 431 $ 463 (1) See Note 6 . Equity Investment Security Our equity investment security is a U.S. dollar denominated investment in a fixed income mutual fund. Realized and unrealized gains and losses were immaterial for the three and nine months ended September 30, 2022 and 2021. Available-for-Sale Investment Securities Our available-for-sale investment securities consist of highly rated U.S. dollar denominated investments in certificates of deposit and commercial paper maturing within one year. As of September 30, 2022, the amortized cost and fair value of the available-for-sale investments were $605 million. As of December 31, 2021, the amortized cost and fair value of the available-for-sale investments were $310 million. Unrealized losses were immaterial as of September 30, 2022 and December 31, 2021. There were no realized gains or losses related to the available-for-sale investment securities during the nine months ended September 30, 2022 and 2021. There were no sales of available-for sale investment securities during the nine months ended September 30, 2022 and 2021. Held-to-Maturity Investment Securities Our held-to-maturity investment securities consist of Indian rupee denominated investments in commercial paper and international corporate bonds. The basis for the measurement of fair value of the held-to-maturity investment securities is Level 2 in the fair value hierarchy. The amortized cost and fair value of held-to-maturity investment securities were as follows: September 30, 2022 December 31, 2021 (in millions) Amortized Fair Amortized Fair Short-term investments, maturing within one year: Corporate debt securities $ 15 $ 15 $ 17 $ 17 Commercial paper 15 15 20 20 Total held-to-maturity investments $ 30 $ 30 $ 37 $ 37 As of September 30, 2022, $15 million of corporate debt securities and $15 million of commercial paper were in an unrealized loss position. The total unrealized loss was less than $1 million and none of the securities had been in an unrealized loss position for longer than 12 months. As of December 31, 2021, $17 million of corporate debt securities and $10 million of commercial paper were in an unrealized loss position. The total unrealized loss was less than $1 million and none of the securities had been in an unrealized loss position for longer than 12 months. The securities in our portfolio are highly rated and short-term in nature. As of September 30, 2022, the corporate debt securities were ra ted AA+ or better and the commercial paper securities were rated A-1+ by CRISIL , an Indian subsidiary of S&P Global, or ICRA, the Indian affiliate of Moody's. Other Investments As of September 30, 2022 and December 31, 2021, we had equity method investments of $66 million and $63 million, respectively, primarily related to an investment in the technology sector. As of September 30, 2022 and December 31, 2021, we had equity securities without a readily determinable fair value of $2 million and $3 million, respectively.

Accrued Expenses And Other Curr

Accrued Expenses And Other Current Liabilities	9 Months Ended
	Sep. 30, 2022
Payables and Accruals [Abstract]
Accrued Expenses And Other Current Liabilities	Accrued expenses and other current liabilities were as follows: (in millions) September 30, 2022 December 31, 2021 Compensation and benefits $ 1,392 $ 1,601 Customer volume and other incentives 279 242 Income taxes 143 74 Professional fees 162 220 Other 362 395 Total accrued expenses and other current liabilities $ 2,338 $ 2,532

Debt

Debt	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Debt	In 2018, we entered int o th e Credit Agreement providing for the $750 million Term Loan and a $1,750 million unsecured revolving credit facility, which were due to mature in November 2023. In October 2022, we completed a debt refinancing and entered into a new credit agreement with a commercial bank syndicate ("New Credit Agreement") providing for a $650 million unsecured term loan ("New Term Loan") and a $1,850 million unsecured revolving credit facility, which are due to mature in October 2027. The Credit Agreement was terminated upon the closing of the New Credit Agreement and the proceeds from the New Term Loan were used primarily to repay our outstanding Term Loan balance. The Credit Agreement required interest to be paid, at our option, at either the ABR, the Eurocurrency Rate or the Daily Simple RFR (each as defined in the Credit Agreement), plus, in each case, an Applicable Margin (as defined in the Credit Agreement). The Applicable Margin was 0.875% with respect to Eurocurrency Rate and Daily Simple RFR and 0.00% with respect to ABR loans. The Term Loan was a Eurocurrency Rate Loan. The Credit Agreement contained customary affirmative and negative covenants as well as a financial covenant. We were in compliance with all debt covenants and representations of the Credit Agreement as of September 30, 2022. The New Credit Agreement requires interest to be paid, at our option, at either the Term Benchmark, Adjusted Daily Simple RFR or the ABR Rate (each as defined in the New Credit Agreement), plus, in each case, an Applicable Margin (as defined in the New Credit Agreement). Initially, the Applicable Margin is 0.875% with respect to Term Benchmark loans and RFR loans and 0.00% with respect to ABR loans. Subsequently, the Applicable Margin with respect to Term Benchmark loans and RFR loans will be determined quarterly and 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 New Credit Agreement. Initially, t he New Term Loan is a Term Benchmark loan. We are required under the New Credit Agreement to make scheduled quarterly principal payments on the New Term Loan beginning in December 2023. The New Credit Agreement contains customary affirmative and negative covenants as well as a financial covenant. The financial covenant is tested at the end of each fiscal quarter and requires us to maintain a Leverage Ratio not in excess of 3.50:1.00, or for a period of up to four quarters following certain material acquisitions, 3.75:1.00. In March 2022, our Ind ia subsidiary renewed its 13 billion Indian rupee ( $159 million at the September 30, 2022 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 within 30 days of disbursement. This working capital facility contains affirmative and negative covenants and may be renewed annually. As of September 30, 2022, we have not borrowed funds under this facility. Short-term Debt Scheduled quarterly principal payments on the New Term Loan will begin in December 2023. As long-term debt (in the form of the New Term Loan) has been issued after the balance sheet date refinancing the short-term balances under the Term Loan, all balances related to the Term Loan were presented as long-term debt as of September 30, 2022. As such, there were no short-term debt balances as of September 30, 2022. As of December 31, 2021, we had $38 million of short-term debt related to current maturities of the Term Loan. Long-term Debt The following table summarizes the long-term debt balances as of: (in millions) September 30, 2022 December 31, 2021 Term Loan $ 637 $ 666 Less: Current maturities — (38) Deferred financing costs (1) (2) Long-term debt, net of current maturities $ 636 $ 626 The carrying value of our debt approximated its fair value as of September 30, 2022 and December 31, 2021.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Our effective income tax rates were as follows: Three Months Ended Nine Months Ended 2022 2021 2022 2021 Effective income tax rate 22.5 % 25.6 % 23.3 % 25.4 % During the three months ended September 30, 2022, we recognized an income tax benefit of $36 million related to a specific uncertain tax position that was previously unrecognized in our prior-year consolidated financial statements. The recognition of the benefit in the third quarter of 2022 was based on management’s reassessment regarding whether this unrecognized tax benefit met the more-likely-than-not threshold in light of the lapse in the statute of limitations as to a portion of such benefit. We are involved in two separate ongoing disputes with the ITD in connection with previously disclosed share repurchase transactions undertaken by CTS India in 2013 and 2016 to repurchase shares from its shareholders (non-Indian Cognizant entities) valued at $523 million and $2.8 billion, respectively. The 2016 transaction was undertaken pursuant to a plan approved by the High Court in Chennai, India, and resulted in the payment of $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, the ITD asserted that it is owed an additional 33 billion Indian rupees ($405 million at the September 30, 2022 exchange rate) on the 2016 transaction. We deposited 5 billion Indian rupees, representing 15% of the disputed tax amount related to the 2016 transaction, with the ITD. As of September 30, 2022 and December 31, 2021, the deposit with the ITD was $61 million and $67 million, respectively, presented in "Other noncurrent assets". Additionally, certain time deposits of CTS India were placed under lien in favor of the ITD, representing the remainder of the disputed tax amount. As of September 30, 2022 and December 31, 2021, the balance of deposits under lien was 30 billion Indian rupees, including previously earned interest, or $363 million and $397 million, respectively, as presented in "Long-term investments". The dispute in relation to the 2013 share repurchase transaction is also in litigation. At this time, the ITD has not made specific demands with regards to this transaction. In April 2020, we received a formal assessment from the ITD on the 2016 transaction, which is consistent with its previous assertions. In June 2020, we filed an appeal against this assessment to the CITA. In March 2022, we received a negative decision from the CITA. The matter is currently pending before the Income Tax Appellate Tribunal. We continue to believe we have paid all applicable taxes owed on both the 2016 and the 2013 transactions and we continue to defend our positions with respect to both matters. Accordingly, we have not recorded any reserves for these matters as of September 30, 2022.

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	In the normal course of business, we use foreign exchange forward and option 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 the foreign exchange derivative contracts set forth in the below table are subject to master netting arrangements, such as the International Swaps and Derivatives Association Master Agreement, 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 the foreign exchange derivative 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 the foreign exchange derivative 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: (in millions) September 30, 2022 December 31, 2021 Designation of Derivatives Location on Statement of Assets Liabilities Assets Liabilities Foreign exchange forward and option contracts – Designated as cash flow hedging instruments Other current assets $ — $ — $ 51 $ — Other noncurrent assets — — 15 — Accrued expenses and other current liabilities — 57 — — Other noncurrent liabilities — 26 — — Total — 83 66 — Foreign exchange forward contracts – Not designated as hedging instruments Other current assets 10 — 3 — Accrued expenses and other current liabilities — 3 — 7 Total 10 3 3 7 Total $ 10 $ 86 $ 69 $ 7 Cash Flow Hedges We have entered into a series of foreign exchange derivative 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 the Indian rupee against the U.S. dollar on future operating costs and are scheduled to mature each month during the remainder of 2022, 2023 and the first nine months of 2024. 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 within "Cost of revenues" and "Selling, general and administrative expenses" in our unaudited consolidated statements of operations in the same period that the forecasted Indian rupee denominated payments are recorded in earnings. As of September 30, 2022, we estima te that $45 million , net of tax, of net losses rela ted 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 the outstanding contracts by year of maturity was as follows: (in millions) September 30, 2022 December 31, 2021 2022 $ 563 $ 1,643 2023 1,560 880 2024 675 — Total notional value of contracts outstanding (1) $ 2,798 $ 2,523 (1) Includes $78 million notional value of option contract s as of December 31, 2021, with the remaining notional value related to forward contracts. There were no option contracts outstanding as of September 30, 2022. The following table provides information on the location and amounts of pre-tax gains and losses on our cash flow hedges for the three months ended September 30: (in millions) Change in Location of Net (Losses) and Gains Reclassified Net (Losses) and Gains Reclassified 2022 2021 2022 2021 Foreign exchange forward and option contracts – Designated as cash flow hedging instruments $ (72) $ 33 Cost of revenues $ (12) $ 13 SG&A expenses (1) 2 Total $ (13) $ 15 The following table provides information on the location and amounts of pre-tax gains and losses on our cash flow hedges for the nine months ended September 30: (in millions) Change in Location of Net Gains Reclassified Net Gains Reclassified 2022 2021 2022 2021 Foreign exchange forward and option contracts – Designated as cash flow hedging instruments $ (148) $ 47 Cost of revenues $ 5 $ 43 SG&A expenses 1 7 Total $ 6 $ 50 The activity related to the change in net unrealized gains and losses on the cash flow hedges included in "Accumulated other comprehensive income (loss)" in our unaudited consolidated statements of stockholders' equity is present ed in Note 9 . 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. We entered into foreign exchange forward contracts that are scheduled to mature in the fourth quarter of 2022. Realized gains or losses and changes in the estimated fair value of these derivative financial instruments are recorded in the caption "Foreign currency exchange gains (losses), net" in our unaudited consolidated statements of operations. Additional information related to the outstanding foreign exchange forward contracts not designated as hedging instruments was as follows: (in millions) September 30, 2022 December 31, 2021 Notional Fair Value Notional Fair Value Contracts outstanding $ 1,210 $ 7 $ 847 $ (4) The following table provides information on the location and amounts of realized and unrealized pre-tax gains on the other derivative financial instruments for the three and nine months ended September 30: Location of Net Gains on Amount of Net Gains on Derivative Instruments Three Months Ended Nine Months Ended (in millions) 2022 2021 2022 2021 Foreign exchange forward contracts – Not designated as hedging instruments Foreign currency exchange gains (losses), net $ 51 $ 1 $ 96 $ 7 The related cash flow impacts of all the derivative activities are reflected as cash flows from operating activities.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurements	We measure our cash equivalents, certain investments, contingent consideration liabilities and foreign exchange forward and option contracts at fair value. Fair value is 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 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 the financial assets and (liabilities) measured at fair value on a recurring basis as of September 30, 2022: (in millions) Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 628 $ — $ — $ 628 Time deposits — 263 — 263 Commercial paper — 222 — 222 Short-term investments: Time deposits — 29 — 29 Equity investment security 25 — — 25 Available-for-sale investment securities: Certificates of deposit and commercial paper — 605 — 605 Other current assets: Foreign exchange forward contracts — 10 — 10 Long-term investments: Restricted time deposits (1) — 363 — 363 Accrued expenses and other current liabilities: Foreign exchange forward contracts — (60) — (60) Contingent consideration liabilities — — (12) (12) Other noncurrent liabilities: Foreign exchange forward contracts — (26) — (26) Contingent consideration liabilities — — (12) (12) (1) See Note 6 . The following table summarizes the financial assets and (liabilities) measured at fair value on a recurring basis as of December 31, 2021: (in millions) Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 507 $ — $ — $ 507 Time deposits — 4 — 4 Commercial paper — 266 — 266 Short-term investments: Time deposits — 554 — 554 Equity investment security 26 — — 26 Available-for-sale investment securities: Commercial paper — 310 — 310 Other current assets: Foreign exchange forward and option contracts — 54 — 54 Long-term investments: Restricted time deposits (1) — 397 — 397 Other noncurrent assets: Foreign exchange forward and option contracts — 15 — 15 Accrued expenses and other current liabilities: Foreign exchange forward and option contracts — (7) — (7) Contingent consideration liabilities — — (14) (14) Other noncurrent liabilities: Contingent consideration liabilities — — (21) (21) (1) Se e Note 6 . The following table summarizes the changes in Level 3 contingent consideration liabilities for the nine months ended September 30 : (in millions) 2022 2021 Beginning balance $ 35 $ 54 Initial measurement recognized at acquisition 1 11 Change in fair value recognized in SG&A expenses — (24) Payments (12) (3) Ending balance $ 24 $ 38 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 investment 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 certificates of deposit and 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 the time deposits approximated fair value as of September 30, 2022 and December 31, 2021. 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 forward contract and applies the difference in the rates to each outstanding contract. The market forward rates include a discount and credit risk factor. We estimate the fair value of each foreign exchange option contract by using a variant of the Black-Scholes model. This model uses present value techniques and reflects the time value and intrinsic value based on observable market rates. We estimate the fair value of contingent consideration liabilities associated with acquisitions using a variation of the income approach, which utilizes one or more significant inputs that are unobservable. This approach calculates the fair value of such liabilities based on the probability-weighted expected performance of the acquired entity against the target performance metric, discounted to present value when appropriate. During the nine months ended September 30, 2022 and the year ended December 31, 2021, there were no transfers among Level 1, Level 2 or Level 3 financial assets and liabilities.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	Changes in "Accumulated other comprehensive income (loss)" by component were as follows for the three and nine months ended September 30, 2022: Three Months Nine Months (in millions) Before Tax Tax Net of Tax Before Tax Tax Net of Tax Foreign currency translation adjustments: Beginning balance $ (257) $ 7 $ (250) $ (22) $ 2 $ (20) Change in foreign currency translation adjustments (206) 9 (197) (441) 14 (427) Ending balance $ (463) $ 16 $ (447) $ (463) $ 16 $ (447) Unrealized gains and losses on cash flow hedges: Beginning balance $ (24) $ 5 $ (19) $ 71 $ (14) $ 57 Unrealized (losses) arising during the period (72) 17 (55) (148) 32 (116) Reclassifications of net loss (gains): Cost of revenues 12 (3) 9 (5) 1 (4) SG&A expenses 1 — 1 (1) — (1) Net change (59) 14 (45) (154) 33 (121) Ending balance $ (83) $ 19 $ (64) $ (83) $ 19 $ (64) Accumulated other comprehensive income (loss): Beginning balance $ (281) $ 12 $ (269) $ 49 $ (12) $ 37 Other comprehensive income (loss) (265) 23 (242) (595) 47 (548) Ending balance $ (546) $ 35 $ (511) $ (546) $ 35 $ (511) Changes in "Accumulated other comprehensive income (loss)" by component were as follows for the three and nine months ended September 30, 2021: Three Months Nine Months (in millions) Before Tax Tax Net of Tax Before Tax Tax Net of Tax Foreign currency translation adjustments: Beginning balance $ 44 $ — $ 44 $ 56 $ (1) $ 55 Change in foreign currency translation adjustments (65) 2 (63) (77) 3 (74) Ending balance $ (21) $ 2 $ (19) $ (21) $ 2 $ (19) Unrealized gains on cash flow hedges: Beginning balance $ 46 $ (8) $ 38 $ 67 $ (12) $ 55 Unrealized gains arising during the period 33 (6) 27 47 (9) 38 Reclassifications of net (gains) to: Cost of revenues (13) 2 (11) (43) 8 (35) SG&A expenses (2) — (2) (7) 1 (6) Net change 18 (4) 14 (3) — (3) Ending balance $ 64 $ (12) $ 52 $ 64 $ (12) $ 52 Accumulated other comprehensive income (loss): Beginning balance $ 90 $ (8) $ 82 $ 123 $ (13) $ 110 Other comprehensive income (loss) (47) (2) (49) (80) 3 (77) Ending balance $ 43 $ (10) $ 33 $ 43 $ (10) $ 33

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	We are involved in various claims and legal proceedings arising in the ordinary course of business. We accrue a liability when a loss is considered probable and the amount can be reasonably estimated. When a material loss contingency is reasonably possible but not probable, we do not record a liability, but instead disclose the nature and the amount of the claim, and an estimate of the loss or range of loss, if such an estimate can be made. Legal fees are expensed as incurred. While we do not expect that the ultimate resolution of any existing claims and proceedings (other than the specific matters described below, if decided adversely), individually or in the aggregate, will have a material adverse effect on our financial position, an unfavorable outcome in some or all of these proceedings could have a material adverse impact on results of operations or cash flows for a particular period. This assessment is based on our current understanding of relevant facts and circumstances. As such, our view of these matters is subject to inherent uncertainties and may change in the future. On January 15, 2015, Syntel sued TriZetto and Cognizant in the USDC-SDNY. Syntel’s complaint alleged breach of contract against TriZetto, and tortious interference and misappropriation of trade secrets against Cognizant and TriZetto, stemming from Cognizant’s hiring of certain former Syntel employees. Cognizant and TriZetto countersued on March 23, 2015, for breach of contract, misappropriation of trade secrets and tortious interference, based on Syntel’s misuse of TriZetto confidential information and abandonment of contractual obligations. Cognizant and TriZetto subsequently added federal D efend Trade Secrets Act and copyright infringement claims for Syntel’s misuse of TriZetto’s proprietary technology. The parties’ claims were narrowed by the court and the case was tried before a jury, which on October 27, 2020 returned a verdict in favor of Cognizant in the amount of $855 million, including $570 million in punitive damages. On April 20, 2021, the USDC-SDNY issued a post-trial order that, among other things, affirmed the jury’s award of $285 million in actual damages, but r educed the award of punitive damages from $570 million to $285 million, thereby reducing the overall damages award from $855 million to $570 million. The USDC-SDNY subsequently issued a final judgment consistent with the April 20 th order. On May 26, 2021, Syntel filed a notice of appeal to the Second Circuit, and on June 3, 2021 the USDC-SDNY stayed execution of judgment pending appeal. We will not record the gain in our financial statements until it becomes realizable. On February 28, 2019, a ruling of the SCI interpreting the India Defined Contribution Obligation altered historical understandings of the obligation, extending it to cover additional portions of the employee’s income. As a result, the ongoing contributions of our affected employees and the Company were required to be increased. In the first quarter of 2019, we accrued $117 million with respect to prior periods, assuming retroactive application of the SCI’s ruling, in "Selling, general and administrative e xpenses" 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 SCI’s ruling on a retroactive basis. As such, the ultimate amount of our obligation may be materially different from the amount accrued. 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 at that time 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 April 26, 2017, 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 USDC-NJ, naming us and certain of our current and former directors and officers at that time 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 USDC-NJ 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 a consolidated putative securities class action that was resolved on December 21, 2021, when the USDC-NJ granted final approval of the settlement of the consolidated putative securities class action and entered a judgment dismissing the consolidated putative securities class action with prejudice. 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 USDC-NJ, naming us and certain of our current and former directors and officers at that time 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 USDC-NJ approved a stipulation that (i) consolidated this action with the putative shareholder derivative suits that were previously filed in the USDC-NJ; and (ii) stayed all of these suits pending an order on the motion to dismiss the second amended complaint in the above-referenced consolidated putative securities class action that was resolved on December 21, 2021. On August 3, 2020, lead plaintiffs filed an amended complaint. The USDC-NJ extended the stay through February 14, 2022. On February 14, 2022, we and certain of our current and former directors and officers moved to dismiss the amended complaint. On September 27, 2022, the USDC-NJ granted those motions and dismissed the amended complaint in its entirety with prejudice. Plaintiffs filed a notice of appeal on October 27, 2022. On June 1, 2021, an eighth putative shareholde r derivative complaint was filed in the USDC-NJ, naming us and certain of our current and former directors and officers at that time a s defendants. The complaint asserts claims similar to those in the previously-filed putative shareholder derivative actions. On August 2, 2021, the USDC-NJ approved a stipulation that stayed this action. The stay ended on February 14, 2022. On March 31, 2022, we and certain of our current and former directors and officers moved to dismiss the complaint. Those motions are now fully briefed and pending before the USDC-NJ. We are presently unable to predict the duration, scope or result of the putative shareholder derivative actions. Although the Company continues to defend the putative shareholder derivative actions vigorously, t hese 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 board of directors. In connection with the matters that were the subject of our previously disclosed internal investigation, the DOJ and SEC investigations and the related litigation, we have received and expect to continue to receive requests under such indemnification agreements and our bylaws to provide funds for legal fees and other expenses. There are no amounts remaining available to us under applicable insurance policies for our ongoing indemnification and advancement obligations with respect to certain of our current and former officers and directors or incremental legal fees and other expenses related to the above matters. See Note 6 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 omiss ions, we retain a significant portion of risk through our insurance deductibles and the re 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.

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Segment Information	Our reportable segments are: • Financial Services, which consists of the banking and insurance operating segments; • Health Sciences (previously referred to as Healthcare); • Products and Resources, which consists of the retail and consumer goods; manufacturing, logistics, energy, and utilities; and travel and hospitality operating segments; and • Communications, Media and Technology Our segments are industry-based, and as such, we report revenue from clients in the segment with which our clients are most closely aligned. Our client partners, account executives and client relationship managers 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 the operating segments may affect revenues and operating expenses to differing degrees. In 2022, we made certain changes to the internal measurement of segment operating profits for the purpose of evaluating segment performance and resource allocation. The primary reason for the change was to charge costs to the business segments that are directly managed and controlled by them. Specifically, segment operating profit now includes costs related to non-delivery personnel that support consulting services, which were previously included in "unallocated costs." We have reported 2022 segment operating profits using the new allocation methodology and have recast the 2021 results to conform to the new methodology. Additionally, we made the following changes: • We renamed the Healthcare reportable segment as Health Sciences. This segment, which was previously comprised of two operating segments, (i) healthcare and (ii) life sciences, is now comprised of one operating segment - health sciences. • The Communications, Media and Technology segment, which was previously comprised of two operating segments, (i) communications and media and (ii) technology, is now comprised of one operating segment - communications, media and technology. These changes reflect how these operating segments are currently managed and reported to the chief operating decision maker but did not affect the reportable segments' financial results. Expenses included in segment operating profit consist principally of direct selling and delivery costs as well as a per employee charge for use of our global delivery centers and infrastructure. Certain SG&A expenses, the excess or shortfall of incentive-based compensation for commercial and delivery employees as compared to target, a portion of depreciation and amortization and the impact of the settlements of the 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. 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, see Note 2 . Segment operating profits by reportable segment were as follows for the three and nine months ended September 30: Three Months Ended Nine Months Ended (in millions) 2022 2021 2022 2021 Financial Services $ 471 $ 454 $ 1,346 $ 1,282 Health Sciences 410 376 1,166 1,163 Products and Resources 385 345 1,076 970 Communications, Media and Technology 261 248 777 691 Total segment operating profit 1,527 1,423 4,365 4,106 Less: unallocated costs 729 694 2,083 2,012 Income from operations $ 798 $ 729 $ 2,282 $ 2,094 Geographic Area Information Long-lived assets by geographic area are as follows: As of (in millions) September 30, 2022 December 31, 2021 Long-lived Assets: (1) North America (2) $ 360 $ 377 Europe 66 75 Rest of World (3) 679 719 Total $ 1,105 $ 1,171 (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

Subsequent Events	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
Subsequent Events	Dividend On October 31, 2022, the Board of Directors approved the Company's declaration of a $0.27 per share dividend with a record date of November 18, 2022 and a payment date of November 29, 2022. Debt Refinancing In October 2022, we completed a debt refinancing and entered into the New Credit Agreement. See Note 5 for additional information. Acquisitions In November 2022, we entered into an agreement to acquire the professional services and application management practices of OneSource Virtual, a leading provider of Workday services, solutions and products, for a preliminary purchase price of approximately $120 million. This acquisition will complement our existing finance and HR advisory implementation services with Workday, expanding our capabilities in consulting, deployment, and post-deployment support across North America and the United Kingdom. The transaction is expected to close by the end of the fourth quarter of 2022, subject to satisfaction of closing conditions. Share Repurchase Program In November 2022, our Board of Directors increased our stock repurchase program authorization from $9.5 billion to $11.5 billion, excluding fees and expenses.

Revenues (Tables)

Revenues (Tables)	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Capitalized Costs to Fulfill Contract with Customer	The following table presents information related to the capitalized costs to fulfill for the nine months ended September 30: (in millions) 2022 2021 Beginning balance $ 394 $ 467 Costs capitalized 29 38 Amortization expense (82) (88) Impairment charge — (11) Ending balance $ 341 $ 406
Contract with Customer, Asset and Liability	The table below shows movements in contract assets for the nine months ended September 30: (in millions) 2022 2021 Beginning balance $ 310 $ 315 Revenues recognized during the period but not billed 377 298 Amounts reclassified to trade accounts receivable (287) (264) Effect of foreign currency exchange movements (16) — Ending balance $ 384 $ 349 (in millions) 2022 2021 Beginning balance $ 443 $ 419 Amounts billed but not recognized as revenues 326 309 Revenues recognized related to the beginning balance of deferred revenue (397) (379) Effect of foreign currency exchange movements (10) — Ending balance $ 362 $ 349
Disaggregation of Revenue	Three Months Ended Nine Months Ended (in millions) FS HS P&R CMT Total FS HS P&R CMT Total Revenues Geography: North America $ 1,086 $ 1,212 $ 779 $ 544 $ 3,621 $ 3,270 $ 3,617 $ 2,310 $ 1,649 $ 10,846 United Kingdom 148 41 130 127 446 446 129 396 386 1,357 Continental Europe 143 119 143 33 438 443 365 431 103 1,342 Europe - Total 291 160 273 160 884 889 494 827 489 2,699 Rest of World 144 33 96 79 352 432 94 281 237 1,044 Total $ 1,521 $ 1,405 $ 1,148 $ 783 $ 4,857 $ 4,591 $ 4,205 $ 3,418 $ 2,375 $ 14,589 Service line: Consulting and technology services $ 1,062 $ 802 $ 756 $ 429 $ 3,049 $ 3,197 $ 2,411 $ 2,263 $ 1,342 $ 9,213 Outsourcing services 459 603 392 354 1,808 1,394 1,794 1,155 1,033 5,376 Total $ 1,521 $ 1,405 $ 1,148 $ 783 $ 4,857 $ 4,591 $ 4,205 $ 3,418 $ 2,375 $ 14,589 Type of contract: Time and materials $ 890 $ 505 $ 469 $ 443 $ 2,307 $ 2,674 $ 1,504 $ 1,407 $ 1,362 $ 6,947 Fixed-price 564 609 592 303 2,068 1,699 1,844 1,745 904 6,192 Transaction or volume-based 67 291 87 37 482 218 857 266 109 1,450 Total $ 1,521 $ 1,405 $ 1,148 $ 783 $ 4,857 $ 4,591 $ 4,205 $ 3,418 $ 2,375 $ 14,589 Three Months Ended Nine Months Ended (in millions) FS HS P&R CMT Total FS HS P&R CMT Total Revenues Geography: North America $ 1,075 $ 1,162 $ 749 $ 500 $ 3,486 $ 3,137 $ 3,394 $ 2,190 $ 1,420 $ 10,141 United Kingdom 140 44 125 121 430 395 129 347 332 1,203 Continental Europe 187 118 145 34 484 565 356 380 121 1,422 Europe - Total 327 162 270 155 914 960 485 727 453 2,625 Rest of World 142 30 88 84 344 407 88 243 226 964 Total $ 1,544 $ 1,354 $ 1,107 $ 739 $ 4,744 $ 4,504 $ 3,967 $ 3,160 $ 2,099 $ 13,730 Service line: Consulting and technology services $ 1,049 $ 785 $ 715 $ 441 $ 2,990 $ 3,028 $ 2,299 $ 1,999 $ 1,259 $ 8,585 Outsourcing services 495 569 392 298 1,754 1,476 1,668 1,161 840 5,145 Total $ 1,544 $ 1,354 $ 1,107 $ 739 $ 4,744 $ 4,504 $ 3,967 $ 3,160 $ 2,099 $ 13,730 Type of contract: Time and materials $ 922 $ 515 $ 468 $ 437 $ 2,342 $ 2,729 $ 1,548 $ 1,332 $ 1,256 $ 6,865 Fixed-price 527 554 530 265 1,876 1,498 1,582 1,517 744 5,341 Transaction or volume-based 95 285 109 37 526 277 837 311 99 1,524 Total $ 1,544 $ 1,354 $ 1,107 $ 739 $ 4,744 $ 4,504 $ 3,967 $ 3,160 $ 2,099 $ 13,730
Reinsurance Recoverable, Allowance for Credit Loss	The following table presents the activity in the allowance for credit losses for trade accounts receivable for the nine months ended September 30: (in millions) 2022 2021 Beginning balance $ 50 $ 57 Credit loss expense (income) — 5 Write-offs charged against the allowance (11) (12) Ending balance $ 39 $ 50

Investments (Tables)

Investments (Tables)	9 Months Ended
	Sep. 30, 2022
Investments [Abstract]
Marketable Securities	Our investments were as follows: (in millions) September 30, 2022 December 31, 2021 Short-term investments: Equity investment security $ 25 $ 26 Available-for-sale investment securities 605 310 Held-to-maturity investment securities 30 37 Time deposits 29 554 Total short-term investments $ 689 $ 927 Long-term investments: Other investments $ 68 $ 66 Restricted time deposits (1) 363 397 Total long-term investments $ 431 $ 463 (1) See Note 6 .
Unrealized Gain (Loss) on Investments	The amortized cost and fair value of held-to-maturity investment securities were as follows: September 30, 2022 December 31, 2021 (in millions) Amortized Fair Amortized Fair Short-term investments, maturing within one year: Corporate debt securities $ 15 $ 15 $ 17 $ 17 Commercial paper 15 15 20 20 Total held-to-maturity investments $ 30 $ 30 $ 37 $ 37

Accrued Expenses And Other Cu_2

Accrued Expenses And Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2022
Payables and Accruals [Abstract]
Accrued Expenses And Other Current Liabilities	Accrued expenses and other current liabilities were as follows: (in millions) September 30, 2022 December 31, 2021 Compensation and benefits $ 1,392 $ 1,601 Customer volume and other incentives 279 242 Income taxes 143 74 Professional fees 162 220 Other 362 395 Total accrued expenses and other current liabilities $ 2,338 $ 2,532

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Summary of Long-term Debt	The following table summarizes the long-term debt balances as of: (in millions) September 30, 2022 December 31, 2021 Term Loan $ 637 $ 666 Less: Current maturities — (38) Deferred financing costs (1) (2) Long-term debt, net of current maturities $ 636 $ 626

Income Taxes Income Taxes (Tabl

Income Taxes Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rates	Our effective income tax rates were as follows: Three Months Ended Nine Months Ended 2022 2021 2022 2021 Effective income tax rate 22.5 % 25.6 % 23.3 % 25.4 %

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2022
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: (in millions) September 30, 2022 December 31, 2021 Designation of Derivatives Location on Statement of Assets Liabilities Assets Liabilities Foreign exchange forward and option contracts – Designated as cash flow hedging instruments Other current assets $ — $ — $ 51 $ — Other noncurrent assets — — 15 — Accrued expenses and other current liabilities — 57 — — Other noncurrent liabilities — 26 — — Total — 83 66 — Foreign exchange forward contracts – Not designated as hedging instruments Other current assets 10 — 3 — Accrued expenses and other current liabilities — 3 — 7 Total 10 3 3 7 Total $ 10 $ 86 $ 69 $ 7
Notional value of outstanding contracts by year of maturity	The notional value of the outstanding contracts by year of maturity was as follows: (in millions) September 30, 2022 December 31, 2021 2022 $ 563 $ 1,643 2023 1,560 880 2024 675 — Total notional value of contracts outstanding (1) $ 2,798 $ 2,523
Location And Amounts Of Pre-Tax Gains (Losses) on Cash Flow Hedges	The following table provides information on the location and amounts of pre-tax gains and losses on our cash flow hedges for the three months ended September 30: (in millions) Change in Location of Net (Losses) and Gains Reclassified Net (Losses) and Gains Reclassified 2022 2021 2022 2021 Foreign exchange forward and option contracts – Designated as cash flow hedging instruments $ (72) $ 33 Cost of revenues $ (12) $ 13 SG&A expenses (1) 2 Total $ (13) $ 15 The following table provides information on the location and amounts of pre-tax gains and losses on our cash flow hedges for the nine months ended September 30: (in millions) Change in Location of Net Gains Reclassified Net Gains Reclassified 2022 2021 2022 2021 Foreign exchange forward and option contracts – Designated as cash flow hedging instruments $ (148) $ 47 Cost of revenues $ 5 $ 43 SG&A expenses 1 7 Total $ 6 $ 50
Additional Information Related To Outstanding Contracts Not Designated As Hedging Instruments	Additional information related to the outstanding foreign exchange forward contracts not designated as hedging instruments was as follows: (in millions) September 30, 2022 December 31, 2021 Notional Fair Value Notional Fair Value Contracts outstanding $ 1,210 $ 7 $ 847 $ (4)
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 on the other derivative financial instruments for the three and nine months ended September 30: Location of Net Gains on Amount of Net Gains on Derivative Instruments Three Months Ended Nine Months Ended (in millions) 2022 2021 2022 2021 Foreign exchange forward contracts – Not designated as hedging instruments Foreign currency exchange gains (losses), net $ 51 $ 1 $ 96 $ 7

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Financial Assets And (Liabilities) Measured At Fair Value On A Recurring Basis	The following table summarizes the financial assets and (liabilities) measured at fair value on a recurring basis as of September 30, 2022: (in millions) Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 628 $ — $ — $ 628 Time deposits — 263 — 263 Commercial paper — 222 — 222 Short-term investments: Time deposits — 29 — 29 Equity investment security 25 — — 25 Available-for-sale investment securities: Certificates of deposit and commercial paper — 605 — 605 Other current assets: Foreign exchange forward contracts — 10 — 10 Long-term investments: Restricted time deposits (1) — 363 — 363 Accrued expenses and other current liabilities: Foreign exchange forward contracts — (60) — (60) Contingent consideration liabilities — — (12) (12) Other noncurrent liabilities: Foreign exchange forward contracts — (26) — (26) Contingent consideration liabilities — — (12) (12) (1) See Note 6 . The following table summarizes the financial assets and (liabilities) measured at fair value on a recurring basis as of December 31, 2021: (in millions) Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 507 $ — $ — $ 507 Time deposits — 4 — 4 Commercial paper — 266 — 266 Short-term investments: Time deposits — 554 — 554 Equity investment security 26 — — 26 Available-for-sale investment securities: Commercial paper — 310 — 310 Other current assets: Foreign exchange forward and option contracts — 54 — 54 Long-term investments: Restricted time deposits (1) — 397 — 397 Other noncurrent assets: Foreign exchange forward and option contracts — 15 — 15 Accrued expenses and other current liabilities: Foreign exchange forward and option contracts — (7) — (7) Contingent consideration liabilities — — (14) (14) Other noncurrent liabilities: Contingent consideration liabilities — — (21) (21) (1) Se e Note 6 .
Summary of Changes in Level 3 Contingent Consideration Liabilities	The following table summarizes the changes in Level 3 contingent consideration liabilities for the nine months ended September 30 : (in millions) 2022 2021 Beginning balance $ 35 $ 54 Initial measurement recognized at acquisition 1 11 Change in fair value recognized in SG&A expenses — (24) Payments (12) (3) Ending balance $ 24 $ 38

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	Changes in "Accumulated other comprehensive income (loss)" by component were as follows for the three and nine months ended September 30, 2022: Three Months Nine Months (in millions) Before Tax Tax Net of Tax Before Tax Tax Net of Tax Foreign currency translation adjustments: Beginning balance $ (257) $ 7 $ (250) $ (22) $ 2 $ (20) Change in foreign currency translation adjustments (206) 9 (197) (441) 14 (427) Ending balance $ (463) $ 16 $ (447) $ (463) $ 16 $ (447) Unrealized gains and losses on cash flow hedges: Beginning balance $ (24) $ 5 $ (19) $ 71 $ (14) $ 57 Unrealized (losses) arising during the period (72) 17 (55) (148) 32 (116) Reclassifications of net loss (gains): Cost of revenues 12 (3) 9 (5) 1 (4) SG&A expenses 1 — 1 (1) — (1) Net change (59) 14 (45) (154) 33 (121) Ending balance $ (83) $ 19 $ (64) $ (83) $ 19 $ (64) Accumulated other comprehensive income (loss): Beginning balance $ (281) $ 12 $ (269) $ 49 $ (12) $ 37 Other comprehensive income (loss) (265) 23 (242) (595) 47 (548) Ending balance $ (546) $ 35 $ (511) $ (546) $ 35 $ (511) Changes in "Accumulated other comprehensive income (loss)" by component were as follows for the three and nine months ended September 30, 2021: Three Months Nine Months (in millions) Before Tax Tax Net of Tax Before Tax Tax Net of Tax Foreign currency translation adjustments: Beginning balance $ 44 $ — $ 44 $ 56 $ (1) $ 55 Change in foreign currency translation adjustments (65) 2 (63) (77) 3 (74) Ending balance $ (21) $ 2 $ (19) $ (21) $ 2 $ (19) Unrealized gains on cash flow hedges: Beginning balance $ 46 $ (8) $ 38 $ 67 $ (12) $ 55 Unrealized gains arising during the period 33 (6) 27 47 (9) 38 Reclassifications of net (gains) to: Cost of revenues (13) 2 (11) (43) 8 (35) SG&A expenses (2) — (2) (7) 1 (6) Net change 18 (4) 14 (3) — (3) Ending balance $ 64 $ (12) $ 52 $ 64 $ (12) $ 52 Accumulated other comprehensive income (loss): Beginning balance $ 90 $ (8) $ 82 $ 123 $ (13) $ 110 Other comprehensive income (loss) (47) (2) (49) (80) 3 (77) Ending balance $ 43 $ (10) $ 33 $ 43 $ (10) $ 33

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Segment Operating Profit	Segment operating profits by reportable segment were as follows for the three and nine months ended September 30: Three Months Ended Nine Months Ended (in millions) 2022 2021 2022 2021 Financial Services $ 471 $ 454 $ 1,346 $ 1,282 Health Sciences 410 376 1,166 1,163 Products and Resources 385 345 1,076 970 Communications, Media and Technology 261 248 777 691 Total segment operating profit 1,527 1,423 4,365 4,106 Less: unallocated costs 729 694 2,083 2,012 Income from operations $ 798 $ 729 $ 2,282 $ 2,094
Revenues And Long-Lived Assets By Geographic Area	Long-lived assets by geographic area are as follows: As of (in millions) September 30, 2022 December 31, 2021 Long-lived Assets: (1) North America (2) $ 360 $ 377 Europe 66 75 Rest of World (3) 679 719 Total $ 1,105 $ 1,171 (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.

Revenues - Capitalized Costs to

Revenues - Capitalized Costs to Fulfill Contract with Customer (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
Beginning balance	$ 394	$ 467
Amortization expense	82	88
Costs capitalized	29	38
Impairment charge	0	(11)
Ending balance	$ 341	$ 406

Revenues - Significant Movement

Revenues - Significant Movements in Contract Assets (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
Beginning balance	$ 310	$ 315
Revenues recognized during the period but not billed	377	298
Amounts reclassified to trade accounts receivable	287	264
Contract With Customer, Asset, Foreign Currency Translation	(16)	0
Ending balance	$ 384	$ 349

Revenues - Significant Moveme_2

Revenues - Significant Movements in Deferred Revenue Balances (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
Beginning balance	$ 443	$ 419
Amounts billed but not recognized as revenues	326	309
Revenues recognized related to the beginning balance of deferred revenue	397	379
Contract With Customer, Liability, Foreign Currency Translation	(10)	0
Ending balance	$ 362	$ 349

Revenues - Remaining Performanc

Revenues - Remaining Performance Obligations Narrative (Details) $ in Millions	Sep. 30, 2022 USD ($)
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation	$ 1,574
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	85%
Revenue, remaining performance obligation, period	2 years

Revenues - Disaggregation of Re

Revenues - Disaggregation of Revenue (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Disaggregation of Revenue [Line Items]
Revenue	$ 4,857	$ 4,744	$ 14,589	$ 13,730
Time-and-materials [Member]
Disaggregation of Revenue [Line Items]
Revenue	2,307	2,342	6,947	6,865
Fixed-price [Member]
Disaggregation of Revenue [Line Items]
Revenue	2,068	1,876	6,192	5,341
Transaction or volume-based [Member]
Disaggregation of Revenue [Line Items]
Revenue	482	526	1,450	1,524
North America [Member]
Disaggregation of Revenue [Line Items]
Revenue	3,621	3,486	10,846	10,141
United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	446	430	1,357	1,203
Europe, excluding United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	438	484	1,342	1,422
Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue	884	914	2,699	2,625
Rest of World [Member]
Disaggregation of Revenue [Line Items]
Revenue	352	344	1,044	964
Consulting And Technology Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	3,049	2,990	9,213	8,585
Outsourcing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,808	1,754	5,376	5,145
Financial Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,521	1,544	4,591	4,504
Financial Services [Member] | Time-and-materials [Member]
Disaggregation of Revenue [Line Items]
Revenue	890	922	2,674	2,729
Financial Services [Member] | Fixed-price [Member]
Disaggregation of Revenue [Line Items]
Revenue	564	527	1,699	1,498
Financial Services [Member] | Transaction or volume-based [Member]
Disaggregation of Revenue [Line Items]
Revenue	67	95	218	277
Financial Services [Member] | North America [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,086	1,075	3,270	3,137
Financial Services [Member] | United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	148	140	446	395
Financial Services [Member] | Europe, excluding United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	143	187	443	565
Financial Services [Member] | Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue	291	327	889	960
Financial Services [Member] | Rest of World [Member]
Disaggregation of Revenue [Line Items]
Revenue	144	142	432	407
Financial Services [Member] | Consulting And Technology Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,062	1,049	3,197	3,028
Financial Services [Member] | Outsourcing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	459	495	1,394	1,476
Products and Resources [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,148	1,107	3,418	3,160
Products and Resources [Member] | Time-and-materials [Member]
Disaggregation of Revenue [Line Items]
Revenue	469	468	1,407	1,332
Products and Resources [Member] | Fixed-price [Member]
Disaggregation of Revenue [Line Items]
Revenue	592	530	1,745	1,517
Products and Resources [Member] | Transaction or volume-based [Member]
Disaggregation of Revenue [Line Items]
Revenue	87	109	266	311
Products and Resources [Member] | North America [Member]
Disaggregation of Revenue [Line Items]
Revenue	779	749	2,310	2,190
Products and Resources [Member] | United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	130	125	396	347
Products and Resources [Member] | Europe, excluding United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	143	145	431	380
Products and Resources [Member] | Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue	273	270	827	727
Products and Resources [Member] | Rest of World [Member]
Disaggregation of Revenue [Line Items]
Revenue	96	88	281	243
Products and Resources [Member] | Consulting And Technology Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	756	715	2,263	1,999
Products and Resources [Member] | Outsourcing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	392	392	1,155	1,161
Communication, Media and Technology [Member]
Disaggregation of Revenue [Line Items]
Revenue	783	739	2,375	2,099
Communication, Media and Technology [Member] | Time-and-materials [Member]
Disaggregation of Revenue [Line Items]
Revenue	443	437	1,362	1,256
Communication, Media and Technology [Member] | Fixed-price [Member]
Disaggregation of Revenue [Line Items]
Revenue	303	265	904	744
Communication, Media and Technology [Member] | Transaction or volume-based [Member]
Disaggregation of Revenue [Line Items]
Revenue	37	37	109	99
Communication, Media and Technology [Member] | North America [Member]
Disaggregation of Revenue [Line Items]
Revenue	544	500	1,649	1,420
Communication, Media and Technology [Member] | United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	127	121	386	332
Communication, Media and Technology [Member] | Europe, excluding United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	33	34	103	121
Communication, Media and Technology [Member] | Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue	160	155	489	453
Communication, Media and Technology [Member] | Rest of World [Member]
Disaggregation of Revenue [Line Items]
Revenue	79	84	237	226
Communication, Media and Technology [Member] | Consulting And Technology Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	429	441	1,342	1,259
Communication, Media and Technology [Member] | Outsourcing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	354	298	1,033	840
Healthcare Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,405	1,354	4,205	3,967
Healthcare Segment [Member] | Time-and-materials [Member]
Disaggregation of Revenue [Line Items]
Revenue	505	515	1,504	1,548
Healthcare Segment [Member] | Fixed-price [Member]
Disaggregation of Revenue [Line Items]
Revenue	609	554	1,844	1,582
Healthcare Segment [Member] | Transaction or volume-based [Member]
Disaggregation of Revenue [Line Items]
Revenue	291	285	857	837
Healthcare Segment [Member] | North America [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,212	1,162	3,617	3,394
Healthcare Segment [Member] | United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	41	44	129	129
Healthcare Segment [Member] | Europe, excluding United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenue	119	118	365	356
Healthcare Segment [Member] | Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue	160	162	494	485
Healthcare Segment [Member] | Rest of World [Member]
Disaggregation of Revenue [Line Items]
Revenue	33	30	94	88
Healthcare Segment [Member] | Consulting And Technology Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	802	785	2,411	2,299
Healthcare Segment [Member] | Outsourcing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 603	$ 569	$ 1,794	$ 1,668

Revenues - Trade Accounts And A

Revenues - Trade Accounts And Allowance for Doubtful Accounts (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	$ 50	$ 57
Credit loss expense (income)	0	5
Write-offs charged against the allowance	(11)	(12)
Ending Balance	$ 39	$ 50

Investments (Details)

Investments (Details) - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Short-term investments:
Total short-term investments	$ 689	$ 927
Long-term investments:
Equity Method Investments	66	63
Long-term Investments, Total	431	463
Short-term Investments [Member]
Short-term investments:
Equity investment security	25	26
Available-for-sale investment securities	605	310
Held-to-maturity investment securities	30	37
Time Deposits	29	554
Long-term investments [Member]
Long-term investments:
Equity Method Investments	68	66
Restricted investments	$ 363	$ 397

Investments - Narrative (Detail

Investments - Narrative (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Schedule of Held-to-maturity Securities [Line Items]
Available for sale realized gain (loss)	$ 0	$ 0
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	0		$ 0
Equity Method Investments	66,000,000		63,000,000
Cost method investments	2,000,000		3,000,000
Short-term Investments [Member]
Schedule of Held-to-maturity Securities [Line Items]
Available-for-sale investment securities	605,000,000		310,000,000
Maximum
Schedule of Held-to-maturity Securities [Line Items]
Debt Securities, Held-to-maturity, Unrealized Loss Position, Accumulated Loss	1,000,000		1,000,000
Commercial paper
Schedule of Held-to-maturity Securities [Line Items]
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	15,000,000		10,000,000
Commercial paper | Short-term Investments [Member]
Schedule of Held-to-maturity Securities [Line Items]
Available-for-sale investment securities			310,000,000
Debt Securities, Available-for-sale, Amortized Cost			310,000,000
Corporate debt securities
Schedule of Held-to-maturity Securities [Line Items]
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	15,000,000		$ 17,000,000
Certificates of deposit and commercial paper | Short-term Investments [Member]
Schedule of Held-to-maturity Securities [Line Items]
Available-for-sale investment securities	605,000,000
Debt Securities, Available-for-sale, Amortized Cost	$ 605,000,000

Investments (Schedule of Held-t

Investments (Schedule of Held-to-Maturity Securities) (Details) - Short-term Investments [Member] - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Schedule of Held-to-maturity Securities [Line Items]
Held-to-maturity investment securities	$ 30	$ 37
Fair Value	30	37
Corporate debt securities
Schedule of Held-to-maturity Securities [Line Items]
Held-to-maturity investment securities	15	17
Fair Value	15	17
Commercial paper
Schedule of Held-to-maturity Securities [Line Items]
Held-to-maturity investment securities	15	20
Fair Value	$ 15	$ 20

Accrued Expenses And Other Cu_3

Accrued Expenses And Other Current Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Compensation and benefits	$ 1,392	$ 1,601
Customer volume and other incentives	279	242
Income taxes	143	74
Professional fees	162	220
Other	362	395
Total accrued expenses and other current liabilities	$ 2,338	$ 2,532

Debt (Additional Disclosures) (

Debt (Additional Disclosures) (Details) $ in Millions, ₨ in Billions	1 Months Ended	9 Months Ended
	Oct. 31, 2022	Sep. 30, 2022 USD ($)	Oct. 06, 2022 USD ($)	Mar. 01, 2022 INR (₨)	Nov. 30, 2018 USD ($)
Credit Agreement [Member] | Term Loan [Member]
Line of Credit Facility [Line Items]
Principal amount of debt					$ 750
New Credit Agreement | Term Loan [Member] | Subsequent Event
Line of Credit Facility [Line Items]
Principal amount of debt			$ 650
Maximum | Subsequent Event
Line of Credit Facility [Line Items]
Debt Instrument, Covenant Compliance, Leverage Ratio	3.50
Debt Instrument, Covenant Compliance, Leverage Ratio Following Material Acquisition(s)	3.75
Eurodollar [Member] | Credit Agreement [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate		0.875%
Base Rate [Member] | Credit Agreement [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate		0%
Base Rate [Member] | New Credit Agreement | Subsequent Event
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0%
Term Benchmark | New Credit Agreement | Subsequent Event
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.875%
Term Benchmark | Minimum | New Credit Agreement | Subsequent Event
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.75%
Term Benchmark | Maximum | New Credit Agreement | Subsequent Event
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.125%
Term Benchmark Without Debt Ratings | Minimum | New Credit Agreement | Subsequent Event
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.875%
Term Benchmark Without Debt Ratings | Maximum | New Credit Agreement | Subsequent Event
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
Revolving Credit Facility [Member] | New Credit Agreement | Unsecured Debt [Member] | Subsequent Event
Line of Credit Facility [Line Items]
Maximum borrowing capacity			$ 1,850
Working Capital Facility [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity		$ 159		₨ 13

Debt (Short-term Debt) (Details

Debt (Short-term Debt) (Details) $ in Millions, ₨ in Billions	Sep. 30, 2022 USD ($)	Mar. 01, 2022 INR (₨)	Dec. 31, 2021 USD ($)
Credit Agreement [Member] | Term Loan [Member]
Short-term Debt [Line Items]
Long-term Debt, Current Maturities	$ 0		$ 38
Working Capital Facility [Member]
Short-term Debt [Line Items]
Maximum borrowing capacity	$ 159	₨ 13

Debt (Long-term Debt) (Details)

Debt (Long-term Debt) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Long-term debt, net of current maturities	$ 636	$ 626
Credit Agreement [Member]
Debt Instrument [Line Items]
Deferred financing costs	$ (1)	(2)
Eurodollar [Member] | Credit Agreement [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.875%
Term Loan [Member] | Credit Agreement [Member]
Debt Instrument [Line Items]
Term Loan	$ 637	666
Current maturities	$ 0	$ (38)

Income Taxes - Tax Rates (Detai

Income Taxes - Tax Rates (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Effective Income Tax Rates [Abstract]
Effective Income Tax Rate	22.50%	25.60%	23.30%	25.40%

Income Taxes (Narrative) (One-t

Income Taxes (Narrative) (One-time Transaction) (Details) $ in Millions, ₨ in Billions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2013 USD ($)	Sep. 30, 2022 INR (₨)	Dec. 31, 2021 USD ($)	Apr. 30, 2018 INR (₨)	Mar. 31, 2018 INR (₨)
One-time Transaction [Table] [Line Items]
Effective Income Tax Rate Reconciliation, Discrete Tax Benefit, Amount	$ 36
Income tax expense	183	$ 187	$ 537	$ 531
Long-term investments [Member]
One-time Transaction [Table] [Line Items]
Restricted investments	363		363					$ 397
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
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	405		405							₨ 33
Deposits assets | ₨									₨ 5
Desposits assets, percent disputed tax amount									15%
Indian Income Tax Department (ITD) [Member] | Foreign tax authority [Member] | 2016 India Cash Remittance [Member] | Other Current Assets [Member]
One-time Transaction [Table] [Line Items]
Deposits assets	61		61					67
Indian Income Tax Department (ITD) [Member] | Foreign tax authority [Member] | 2016 India Cash Remittance [Member] | Long-term investments [Member]
One-time Transaction [Table] [Line Items]
Restricted investments	$ 363		$ 363				₨ 30	$ 397

Derivative Financial Instrume_3

Derivative Financial Instruments (Location And Fair Values Of Derivative Financial Instruments In Our Consolidated Statement Of Financial Position) (Details) - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Derivatives, Fair Value [Line Items]
Derivative assets fair value	$ 10	$ 69
Derivative liabilities fair value	86	7
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member]
Derivatives, Fair Value [Line Items]
Derivative assets fair value	10	3
Derivative liabilities fair value	3	7
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative assets fair value	10	3
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Accrued Expenses And Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities fair value	3	7
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Contract
Derivatives, Fair Value [Line Items]
Derivative assets fair value	0	66
Derivative liabilities fair value	83	0
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Contract | Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative assets fair value	0	51
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Contract | Other Noncurrent Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative assets fair value	0	15
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Contract | Accrued Expenses And Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities fair value	57	0
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Contract | Other Noncurrent Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities fair value	$ 26	$ 0

Derivative Financial Instrume_4

Derivative Financial Instruments (Narrative) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2022 USD ($)
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Cash flow hedge gains (losses) expected to be reclassified to earnings within the next 12 months	$ (45)

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) - Designated as Hedging Instrument [Member] - Cash Flow Hedging [Member] - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Foreign Exchange Contract
Derivative [Line Items]
Derivative, Notional Amount	$ 2,798	$ 2,523
Foreign Exchange Contract, Maturity 2022
Derivative [Line Items]
Derivative, Notional Amount	563	1,643
Foreign Exchange Contract, Maturity 2023
Derivative [Line Items]
Derivative, Notional Amount	1,560	880
Foreign Exchange Contract, Maturity 2024
Derivative [Line Items]
Derivative, Notional Amount	$ 675	0
Foreign Exchange Option [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 78

Derivative Financial Instrume_6

Derivative Financial Instruments (Location And Amounts Of Pre-Tax Gains (Losses) On Cash Flow Hedge Derivatives Financial Instruments) (Details) - Cash Flow Hedging [Member] - Designated as Hedging Instrument [Member] - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Derivative Instruments, Gain (Loss) [Line Items]
Net (Losses) and Gains Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (effective portion)	$ (13)	$ 15	$ 6	$ 50
Cost Of Revenues [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Net (Losses) and Gains Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (effective portion)	(12)	13	5	43
Selling, General and Administrative Expenses [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Net (Losses) and Gains Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (effective portion)	(1)	2	1	7
Foreign Exchange Contract
Derivative Instruments, Gain (Loss) [Line Items]
Change in Derivative Gains and Losses Recognized in Accumulated Other Comprehensive Income (Loss) (effective portion)	$ (72)	$ 33	$ (148)	$ 47

Derivative Financial Instrume_7

Derivative Financial Instruments (Other Derivatives) (Details) - Not Designated as Hedging Instrument [Member] - Foreign Exchange Forward [Member] - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Derivative [Line Items]
Market Value	$ 7	$ (4)
Derivative, Notional Amount	$ 1,210	$ 847

Derivative Financial Instrume_8

Derivative Financial Instruments (Location And Amounts Of Pre-Tax Gains (Losses) On Derivative Financial Instruments Not Designated As Hedges) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Foreign currency exchange gains (losses), net	Foreign currency exchange gains (losses), net	Foreign currency exchange gains (losses), net	Foreign currency exchange gains (losses), net
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of net gains (losses) on derivative instruments	$ 51	$ 1	$ 96	$ 7

Fair Value Measurements (Financ

Fair Value Measurements (Financial Assets And (Liabilities) Measured At Fair Value On A Recurring Basis) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	$ 25		$ 26
Long-term investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments	363		397
Level 3 [Member] | Contingent Consideration
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability Value	24	$ 38	35	$ 54
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Issuances	1	11
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings	0	(24)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Settlements	(12)	$ (3)
Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities			26
Recurring [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	25
Recurring [Member] | Short-term Investments [Member] | Commercial paper
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities, current			310
Recurring [Member] | Short-term Investments [Member] | Certificates of deposit and commercial paper
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities, current	605
Recurring [Member] | Other Current Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, assets	10		54
Recurring [Member] | Other Noncurrent Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, assets			15
Recurring [Member] | Other Noncurrent Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, liabilities	(26)
Contingent consideration liabilities	(12)		(21)
Recurring [Member] | Long-term investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments	363		397
Recurring [Member] | Other Current Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, liabilities	(60)		(7)
Contingent consideration liabilities	(12)		(14)
Recurring [Member] | Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	628		507
Recurring [Member] | Commercial paper
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	222		266
Recurring [Member] | Time Deposits
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	263		4
Recurring [Member] | Level 1 [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	25		26
Recurring [Member] | Level 1 [Member] | Short-term Investments [Member] | Commercial paper
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities, current			0
Recurring [Member] | Level 1 [Member] | Short-term Investments [Member] | Certificates of deposit and commercial paper
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities, current	0
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] | 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]
Derivative financial instruments, liabilities	0
Contingent consideration liabilities	0		0
Recurring [Member] | Level 1 [Member] | Other Current Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, liabilities	0		0
Contingent consideration 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	628		507
Recurring [Member] | Level 2 [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	0		0
Recurring [Member] | Level 2 [Member] | Short-term Investments [Member] | Commercial paper
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities, current			310
Recurring [Member] | Level 2 [Member] | Short-term Investments [Member] | Certificates of deposit and commercial paper
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities, current	605
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	10		54
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			15
Recurring [Member] | Level 2 [Member] | Other Noncurrent Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, liabilities	(26)
Contingent consideration liabilities	0		0
Recurring [Member] | Level 2 [Member] | Long-term investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments	363		397
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	(60)		(7)
Contingent consideration liabilities	0		0
Recurring [Member] | Level 2 [Member] | Commercial paper | Cash Equivalents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	222		266
Recurring [Member] | Level 2 [Member] | Time Deposits | Cash Equivalents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	263		4
Recurring [Member] | Level 3 [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	0		0
Recurring [Member] | Level 3 [Member] | Short-term Investments [Member] | Commercial paper
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities, current			0
Recurring [Member] | Level 3 [Member] | Short-term Investments [Member] | Certificates of deposit and commercial paper
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities, current	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] | 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]
Derivative financial instruments, liabilities	0
Contingent consideration liabilities	(12)		(21)
Recurring [Member] | Level 3 [Member] | Other Current Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, liabilities	0		0
Contingent consideration liabilities	(12)		(14)
Time Deposits | Recurring [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short term investments	29		554
Time Deposits | Recurring [Member] | Level 1 [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short term investments	0		0
Time Deposits | Recurring [Member] | Level 2 [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short term investments	29		554
Time Deposits | Recurring [Member] | Level 3 [Member] | Short-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short term investments	$ 0		$ 0

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended						9 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
AOCI Attributable to Parent, Net of Tax [Roll Forward]
AOCI, beginning balance	$ 11,950	$ 11,973	$ 11,991	$ 11,205	$ 11,037	$ 10,836	$ 11,991	$ 10,836
Other Comprehensive Income (Loss), before Tax [Abstract]
Net change, Net of Tax Amount	(197)			(63)			(427)	(74)
Other comprehensive income (loss)	(242)			(49)			(548)	(77)
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Total stockholders’ equity	11,958	11,950	11,973	11,546	11,205	11,037	11,958	11,546
Foreign currency translation adjustments: [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
AOCI before tax, beginning balance	(257)		(22)	44		56	(22)	56
AOCI tax, beginning balance	7		2	0		(1)	2	(1)
AOCI, beginning balance	(250)		(20)	44		55	(20)	55
Other Comprehensive Income (Loss), before Tax [Abstract]
Net change, Before Tax Amount	(206)			(65)			(441)	(77)
Net change, Tax Effect	9			2			14	3
Other comprehensive income (loss)	(197)			(63)				(74)
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
AOCI before tax, ending balance	(463)	(257)		(21)	44		(463)	(21)
AOCI tax, ending balance	16	7		2	0		16	2
Total stockholders’ equity	(447)	(250)		(19)	44		(447)	(19)
Unrealized gains on cash flow hedges: [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
AOCI before tax, beginning balance	(24)		71	46		67	71	67
AOCI tax, beginning balance	5		(14)	(8)		(12)	(14)	(12)
AOCI, beginning balance	(19)		57	38		55	57	55
Other Comprehensive Income (Loss), before Tax [Abstract]
Net change, Before Tax Amount	(59)			18			(154)	(3)
Net change, Tax Effect	14			(4)			33	0
Other comprehensive income (loss)	(45)			14			(121)	(3)
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
OCI, before reclassifications, before tax	(72)			33			(148)	47
Other comprehensive income (loss) before reclassifications, tax	17			(6)			32	(9)
OCI, before reclassifications, net of tax	(55)			27			(116)	38
AOCI before tax, ending balance	(83)	(24)		64	46		(83)	64
AOCI tax, ending balance	19	5		(12)	(8)		19	(12)
Total stockholders’ equity	(64)	(19)		52	38		(64)	52
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	12			(13)			(5)	(43)
Reclassification from AOCI, current period, tax	(3)			2			1	8
Reclassification from AOCI, current period, net of tax	9			(11)			(4)	(35)
Unrealized gains on cash flow hedges: [Member] | Selling, general and administrative expenses [Member]
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Reclassification from AOCI, current period, before tax	1			(2)			(1)	(7)
Reclassification from AOCI, current period, tax	0			0			0	1
Reclassification from AOCI, current period, net of tax	1			(2)			(1)	(6)
Accumulated other comprehensive income (loss):
AOCI Attributable to Parent, Net of Tax [Roll Forward]
AOCI before tax, beginning balance	(281)		49	90		123	49	123
AOCI tax, beginning balance	12		(12)	(8)		(13)	(12)	(13)
AOCI, beginning balance	(269)	(19)	37	82	81	110	37	110
Other Comprehensive Income (Loss), before Tax [Abstract]
Net change, Before Tax Amount	(265)			(47)			(595)	(80)
Net change, Tax Effect	23			(2)			47	3
Other comprehensive income (loss)	(242)	(250)	(56)	(49)	1	(29)	(548)	(77)
Other Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
AOCI before tax, ending balance	(546)	(281)		43	90		(546)	43
AOCI tax, ending balance	35	12		(10)	(8)		35	(10)
Total stockholders’ equity	$ (511)	$ (269)	$ (19)	$ 33	$ 82	$ 81	$ (511)	$ 33

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Millions	Apr. 20, 2021	Oct. 27, 2020	Sep. 30, 2022	Dec. 31, 2021	Jun. 30, 2019
Other Commitments [Line Items]
Accrued Liabilities and Other Liabilities			$ 2,338	$ 2,532
Syntel Sterling Best Shores Mauritius Ltd. [Member]
Other Commitments [Line Items]
Litigation settlement, amount awarded from other party	$ 570	$ 855
Litigation Settlement Amount Awarded From Other Party, Punitive Damages	285	$ 570
Litigation Settlement Amount Awarded From Other Party, Actual Damages	$ 285
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		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Segment Reporting Information [Line Items]
Income from operations	$ 798	$ 729	$ 2,282	$ 2,094
Operating Segments [Member]
Segment Reporting Information [Line Items]
Income from operations	1,527	1,423	4,365	4,106
Operating Segments [Member] | Financial Services [Member]
Segment Reporting Information [Line Items]
Income from operations	471	454	1,346	1,282
Operating Segments [Member] | Healthcare Segment [Member]
Segment Reporting Information [Line Items]
Income from operations	410	376	1,166	1,163
Operating Segments [Member] | Products and Resources [Member]
Segment Reporting Information [Line Items]
Income from operations	385	345	1,076	970
Operating Segments [Member] | Communications, Media and Technology [Member]
Segment Reporting Information [Line Items]
Income from operations	261	248	777	691
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Unallocated costs	$ 729	$ 694	$ 2,083	$ 2,012

Segment Information (Long-Lived

Segment Information (Long-Lived Assets By Geographic Area) (Details) - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Long-Lived Assets [Line Items]
Long-lived Assets	$ 1,105	$ 1,171
North America [Member]
Long-Lived Assets [Line Items]
Long-lived Assets	360	377
Europe [Member]
Long-Lived Assets [Line Items]
Long-lived Assets	66	75
Rest of World [Member]
Long-Lived Assets [Line Items]
Long-lived Assets	$ 679	$ 719

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions			3 Months Ended
	Nov. 02, 2022	Oct. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021
Subsequent Event [Line Items]
Dividends declared per common share (in usd per share)			$ 0.27	$ 0.27	$ 0.27	$ 0.24	$ 0.24	$ 0.24
Stock Repurchase Program, Authorized Amount			$ 9,500
Subsequent Event
Subsequent Event [Line Items]
Dividends declared per common share (in usd per share)		$ 0.27
Stock Repurchase Program, Authorized Amount	$ 11,500
Subsequent Event | OneSource Virtual
Subsequent Event [Line Items]
Payments to Acquire Businesses, Gross	$ 120