Revenue from Contracts with Customers
Disaggregation of Revenue
The following table summarizes revenue from contracts with customers by principal service line (in millions):
Years Ended December 31
202520242023
Commercial Risk Solutions$8,497 $7,861 $7,043 
Reinsurance Solutions2,793 2,656 2,481 
Total Risk Capital (1)
11,290 10,517 9,524 
Health Solutions3,839 3,335 2,433 
Wealth Solutions2,068 1,874 1,431 
Total Human Capital (1)
5,907 5,209 3,864 
Eliminations(16)(28)(12)
Total revenue$17,181 $15,698 $13,376 
(1)Includes inter-segment revenue. Refer to Note 17 “Segment Information” for further information.
Consolidated revenue from contracts with customers by geographic area, which is attributed on the basis of where the services are performed, is as follows (in millions):
Year Ended December 31, 2025
Risk CapitalHuman CapitalCorporate/EliminationsTotal
U.S.$4,991 $3,304 $(16)$8,279 
Americas other than U.S.1,131 502 — 1,633 
U.K.1,409 811 — 2,220 
Ireland95 90 — 185 
Europe, Middle East, & Africa other than U.K. and Ireland2,321 832 — 3,153 
Asia Pacific1,343 368 — 1,711 
Total revenue$11,290 $5,907 $(16)$17,181 
Year Ended December 31, 2024
Risk CapitalHuman CapitalCorporate/EliminationsTotal
U.S.$4,697 $2,997 $(28)$7,666 
Americas other than U.S.954 381 — 1,335 
U.K.1,266 709 — 1,975 
Ireland78 68 — 146 
Europe, Middle East, & Africa other than U.K. and Ireland2,176 724 — 2,900 
Asia Pacific1,346 330 — 1,676 
Total revenue$10,517 $5,209 $(28)$15,698 
Year Ended December 31, 2023
Risk CapitalHuman CapitalCorporate/EliminationsTotal
U.S.$4,067 $1,868 $(12)$5,923 
Americas other than U.S.909 351 — 1,260 
U.K.1,186 633 — 1,819 
Ireland61 52 — 113 
Europe, Middle East, & Africa other than U.K. and Ireland2,036 636 — 2,672 
Asia Pacific1,265 324 — 1,589 
Total revenue$9,524 $3,864 $(12)$13,376 
Contract Costs
Changes in the net carrying amount of costs to fulfill contracts with customers are as follows (in millions):
20252024
Balance at beginning of period$424 $370 
Additions1,849 1,725 
Amortization(1,839)(1,659)
Impairment— — 
Foreign currency translation and other16 (12)
Balance at end of period$450 $424 
Changes in the net carrying amount of costs to obtain contracts with customers are as follows (in millions):
20252024
Balance at beginning of period$207 $195 
Additions63 73 
Amortization(68)(54)
Impairment— — 
Foreign currency translation and other(7)
Balance at end of period$208 $207 
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Historical Timeline

Fiscal YearFiled
2025Feb 13, 2026Showing above
2024Feb 18, 2025
2023Feb 16, 2024
2022Feb 17, 2023
2021Feb 18, 2022
2020Feb 19, 2021
2019Feb 14, 2020
2018Feb 19, 2019

About Revenue Disclosures

Revenue disclosures under ASC 606 explain how a company identifies performance obligations, allocates transaction prices, and determines when revenue is recognized. This section is essential for understanding whether reported revenue reflects genuine economic activity or aggressive accounting choices. Analysts examine the mix of point-in-time versus over-time recognition, which directly affects revenue timing and comparability.

Key signals: rising contract liabilities (deferred revenue) suggest strong future revenue visibility, while declining contract assets may indicate slowing project milestones. Watch for variable consideration estimates — rebates, returns, and performance bonuses that require management judgment. Significant changes in disaggregated revenue by geography or product line can reveal shifting business mix before it appears in headline numbers. Compare revenue growth against contract liability growth to assess sustainability, and scrutinize any changes in the timing of recognition that coincide with earnings pressure.