Additional details of specific balance sheet accounts are detailed below. The current-year presentation excludes the assets and liabilities of TRANZACT, which have been reclassified as held for sale as appropriate on the condensed consolidated balance sheets.

Prepaid and other current assets consist of the following:


	September 30, 2024		December 31, 2023
Prepayments and accrued income	$	125	$	123
Deferred contract costs		78		76
Derivatives and investments		4		4
Deferred compensation plan assets		17		16
Corporate income and other taxes		265		87
Acquired renewal commissions receivable		—		5
Other current assets		69		53
Total prepaid and other current assets	$	558	$	364

Other non-current assets consist of the following:


	September 30, 2024		December 31, 2023
Prepayments and accrued income	$	16	$	9
Deferred contract costs		158		142
Deferred compensation plan assets		112		89
Deferred tax assets		104		86
Accounts receivable, net		17		19
Acquired renewal commissions receivable		—		23
Long-term note receivable		78		74
Other investments		91		88
Insurance recovery receivables		114		85
Non-current contract assets		—		909
Other non-current assets		42		49
Total other non-current assets	$	732	$	1,573

Provision for liabilities consists of the following:


	September 30, 2024		December 31, 2023
Claims, lawsuits and other proceedings	$	351	$	306
Other provisions		65		59
Total provision for liabilities	$	416	$	365


	September 30, 2024		December 31, 2023
Deferred and long-term compensation plan liabilities	$	95	$	97
Contingent and deferred consideration on acquisitions		9		27
Liabilities for uncertain tax positions		42		42
Finance leases		3		7
Other non-current liabilities		53		65
Total other non-current liabilities	$	202	$	238