United states securities and exchange commission

Consolidated Statements of Income Information

Other Income

Other income consists of the following (in millions):

Years ended December 31	2016				2015				2014
Equity earnings	$	13			$	13			$	12
Net gain on disposals of businesses	39				82				24
Foreign currency remeasurement (loss) gain	(2		)		30				18
(Loss) income on financial instruments	(14		)		(24		)		(15		)
Other	—				(1		)		5
Total	$	36			$	100			$	44

Consolidated Statements of Financial Position Information

Allowance for Doubtful Accounts

An analysis of the allowance for doubtful accounts is as follows (in millions):

Years ended December 31	2016				2015				2014
Balance at January 1	$	58			$	74			$	90
Provision charged to operations	11				13				12
Accounts written off, net of recoveries	(14		)		(34		)		(33		)
Foreign currency translation	3				5				5
Balance at December 31	$	58			$	58			$	74

63

Other Current Assets

The components of Other current assets are as follows (in millions):

As of December 31	2016				2015
Taxes receivable	$	100			$	94
Prepaid expenses	125				130
Deferred project costs	87				92
Other	39				13
Total	$	351			$	329

Fixed Assets, net

The components of Fixed assets, net are as follows (in millions):

As of December 31	2016				2015
Software	$	948			$	1,095
Leasehold improvements	452				422
Computer equipment	417				358
Furniture, fixtures and equipment	300				315
Construction in progress	93				76
Other	115				115
Fixed assets, gross	2,325				2,381
Less: Accumulated depreciation	1,560				1,616
Fixed assets, net	$	765			$	765

Depreciation expense, which includes software amortization, was $232 million , $229 million , and $242 million for the years ended December 31, 2016 , 2015 , and 2014 , respectively.

Other Non-Current Assets

The components of Other non-current assets are as follows (in millions):

As of December 31	2016				2015
Deferred project costs	$	183			$	210
Investments	119				135
Taxes receivable	82				82
Other	170				165
Total	$	554			$	592

Other Current Liabilities

The components of Other current liabilities are as follows (in millions):

As of December 31	2016				2015
Deferred revenue	$	393			$	394
Taxes payable	78				94
Other	402				331
Total	$	873			$	819