v3.26.3
Accelerating Aon United Program (Tables)
 9 Months Ended
Sep. 30, 2026
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Related Costs
Total Program costs incurred for the three and nine months ended September 30, 2026 and 2025 are as follows (in millions):
Three Months Ended September 30,Nine Months Ended September 30,
2026202520262025
Risk Capital (1)
$18 $(3)$51 $48 
Human Capital (1)
2 (1)6 9 
Corporate73 36 224 179 
Total$93 $32 $281 $236 
(1)Risk Capital and Human Capital Program costs reflect changes in accruals made in the current period related to workforce optimization.
Schedule of Restructuring Liabilities for the Program
The changes in the Company’s liabilities for the Program as of September 30, 2026 are as follows (in millions):
Technology and otherWorkforce optimizationAsset impairmentsTotal
Liability balance as of December 31, 2025
$39 $108 $— $147 
Charges181 96 4 281 
Cash payments(150)(85)— (235)
Foreign currency translation and other— (2)— (2)
Non-cash charges (1)
(5)5 (4)(4)
Liability balance as of September 30, 2026
$65 $122 $— $187 
Total costs incurred from inception to date$516 $551 $103 $1,170 
(1)Charges reflect changes in accruals made in the current year.