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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Millions
 12 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2014
Operating Activities      
Net income $ 5,991 [1] $ 6,328 $ 5,438
Adjustments to reconcile net income to net cash provided by operating activities:      
Client incentives 3,409 2,861 2,592
Fair value adjustment for the Visa Europe put option (255) 110 0
Share-based compensation 221 187 172
Excess tax benefit for share-based compensation (63) (84) (90)
Depreciation and amortization of property, equipment, technology and intangible assets 502 [1] 494 435
Deferred income taxes (764) 195 (580)
Right to recover for covered losses recorded in equity (9) 0 0
Litigation provision (Note 20) 4 14 453
Other 64 24 37
Change in operating assets and liabilities:      
Settlement receivable 391 378 13
Accounts receivable (65) (19) (53)
Client incentives (3,508) (2,970) (2,395)
Other assets (315) (41) (379)
Accounts payable 43 (13) (56)
Settlement payable (302) (552) 107
Accrued and other liabilities 277 118 513
Accrued litigation (Note 20) (47) (446) 998
Net cash provided by operating activities 5,574 6,584 7,205
Investing Activities      
Purchases of property, equipment, technology and intangible assets (523) (414) (553)
Proceeds from sales of property, equipment and technology 0 10 0
Investment securities, available-for-sale:      
Purchases (28,004) (2,850) (2,572)
Proceeds from maturities and sales 26,697 1,925 2,342
Acquisitions, net of $2.8 billion cash received from Visa Europe (Note 2) (9,082) (93) (149)
Purchases of / contributions to other investments (10) (25) (9)
Proceeds / distributions from other investments 6 12 0
Net cash used in investing activities (10,916) (1,435) (941)
Financing Activities      
Dividends paid (Note 14) (1,350) (1,177) (1,006)
Proceeds from issuance of senior notes (Note 9) 15,971 0 0
Debt issuance costs (Note 9) (98) 0 0
Deposit into U.S. litigation escrow account—U.S. retrospective responsibility plan (Note 3 and Note 20) 0 0 (450)
Payments from (return to) U.S. litigation escrow account—U.S. retrospective responsibility plan (Note 3 and Note 20) 45 426 (999)
Cash proceeds from issuance of common stock under employee equity plans 95 82 91
Restricted stock and performance-based shares settled in cash for taxes (92) (108) (86)
Excess tax benefit for share-based compensation 63 84 90
Net cash provided by (used in) financing activities 7,477 (3,603) (6,478)
Effect of exchange rate changes on cash and cash equivalents (34) 1 (1)
Increase (decrease) in cash and cash equivalents 2,101 1,547 (215)
Cash and cash equivalents at beginning of year 3,518 1,971 2,186
Cash and cash equivalents at end of year 5,619 3,518 1,971
Supplemental Disclosure      
Series B and C convertible participating preferred stock issued in Visa Europe acquisition (Note 2) 5,717 0 0
Deferred purchase consideration recorded for Visa Europe acquisition (Note 2) 1,236 0 0
Income taxes paid, net of refunds 2,842 2,486 2,656
Interest payments on debt 244 0 0
Accruals related to purchases of property, equipment, technology and intangible assets 42 81 62
Right to recover for covered losses related to Visa Europe acquisition (Note 2) (34) 0 0
Class A common stock      
Financing Activities      
Repurchase of common stock (6,987) (2,910) (4,118)
Class C common stock      
Financing Activities      
Repurchase of common stock $ (170) $ 0 $ 0
[1] The Company did not include Visa Europe's financial results in the Company's consolidated statements of operations from the acquisition date, June 21, 2016, through June 30, 2016 as the impact was immaterial. The Company's consolidated statement of operations for the year ended September 30, 2016 includes Visa Europe's financial results for the three months ended September 30, 2016. See Note 2—Acquisition of Visa Europe.