(in millions) | 2013 | 2012 | ||||||
Deferred income tax assets: | ||||||||
Accrued expenses and allowances | $ | 284 | $ | 306 | ||||
U.S. federal and state net operating loss carryforwards | 257 | 276 | ||||||
Share-based compensation | 200 | 238 | ||||||
Long-term liabilities | 170 | 160 | ||||||
Medical costs payable and other policy liabilities | 155 | 149 | ||||||
Non-U.S. tax loss carryforwards | 110 | 126 | ||||||
Unearned revenues | 65 | 64 | ||||||
Unrecognized tax benefits | 38 | 25 | ||||||
Other-domestic | 57 | 93 | ||||||
Other-non-U.S. | 89 | 142 | ||||||
Subtotal | 1,425 | 1,579 | ||||||
Less: valuation allowances | (207 | ) | (271 | ) | ||||
Total deferred income tax assets | 1,218 | 1,308 | ||||||
Deferred income tax liabilities: | ||||||||
U.S. federal and state intangible assets | (1,207 | ) | (1,335 | ) | ||||
Non-U.S. goodwill and intangible assets | (453 | ) | (640 | ) | ||||
Capitalized software | (481 | ) | (482 | ) | ||||
Net unrealized gains on investments | (31 | ) | (296 | ) | ||||
Depreciation and amortization | (268 | ) | (249 | ) | ||||
Prepaid expenses | (137 | ) | (113 | ) | ||||
Other-non-U.S. | (7 | ) | (179 | ) | ||||
Total deferred income tax liabilities | (2,584 | ) | (3,294 | ) | ||||
Net deferred income tax liabilities | $ | (1,366 | ) | $ | (1,986 | ) | ||