INCOME TAXES - Additional Information (Detail) - USD ($) $ in Millions |
3 Months Ended | 6 Months Ended | ||
|---|---|---|---|---|
Jun. 30, 2026 |
Jun. 30, 2025 |
Jun. 30, 2026 |
Jun. 30, 2025 |
|
| Income Tax Disclosure [Abstract] | ||||
| Effective tax rate (percent) | 24.90% | 25.00% | 24.50% | 23.60% |
| Income tax, increase (decrease) percentage | 0.90% | |||
| Excess tax benefits from stock compensation | $ 19 | |||
| Unrecognized tax benefits, period increase (decrease) | $ 6 | 12 | ||
| Unrecognized tax benefits, period increase (decrease), net of federal tax benefits | $ 5 | $ 10 | ||
| Income tax examination, description | Moody’s is subject to U.S. federal income tax as well as income tax in various state, local and foreign jurisdictions. The Company’s U.S. federal income tax returns for 2022 through 2024 remain open to examination. Currently, the Company's New York State tax returns for 2022 through 2024 are under examination. Additionally, New York City tax returns for the years 2018 through 2022 are also under examination, while returns for 2023 and 2024 are open for examination. Furthermore, the Company's U.K. corporate income tax returns are under audit for the years 2017 through 2023, with the 2024 return still open for examination. | |||