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Visa Europe - Purchase Price Allocation (Details) - USD ($) $ in Millions | Jun. 21, 2016 | Sep. 30, 2017 | Feb. 28, 2017 | Sep. 30, 2016
--- | --- | --- | --- | ---
Business Acquisition [Line Items] |  |  |  |  |
Goodwill |  |  | $ 15,110 | $ 181 | $ 15,066
Net deferred tax liabilities |  | $ 1,700 |  |  |
Visa Europe |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Current assets | [1] | 4,457 |  |  |
Non-current assets | [2] | 212 |  |  |
Current liabilities | [3] | (2,767) |  |  |
Non-current liabilities | [2] | (1,998) |  |  |
Tangible assets and liabilities |  | (96) |  |  |
Intangible assets - customer relationships and reacquired rights | [2] | 15,905 |  |  |
Goodwill | [4] | 2,975 |  |  |
Fair value of net assets acquired |  | 18,784 |  |  |
Preliminary Purchase Price Allocation | Visa Europe |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Current assets | [1] | 4,457 |  |  |
Non-current assets | [2] | 258 |  |  |
Current liabilities | [3] | (2,731) |  |  |
Non-current liabilities | [2] | (2,605) |  |  |
Tangible assets and liabilities |  | (621) |  |  |
Intangible assets - customer relationships and reacquired rights | [2] | 16,137 |  |  |
Goodwill | [4] | 3,268 |  |  |
Fair value of net assets acquired |  | 18,784 |  |  |
Measurement Period Adjustments | Visa Europe |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Current assets | [1] | 0 |  |  |
Non-current assets | [2] | (46) |  |  |
Current liabilities | [3] | (36) |  |  |
Non-current liabilities | [2] | 607 |  |  |
Tangible assets and liabilities |  | 525 |  |  |
Intangible assets - customer relationships and reacquired rights | [2] | (232) |  |  |
Goodwill | [4] | (293) |  |  |
Fair value of net assets acquired |  | $ 0 |  |  |
[1] | Current assets are largely comprised of cash and cash equivalents and settlement receivable.
[2] | Intangible assets consist of customer relationships and reacquired rights, which have been valued as a single composite intangible asset as they are inextricably linked. These intangibles are considered indefinite-lived assets as the associated customer relationships have historically not experienced significant attrition, and the reacquired rights are based on the Framework Agreement, which has a perpetual term. Non-current assets and liabilities include deferred tax assets and liabilities that result in net deferred tax liabilities of $1.7 billion, which are primarily related to these indefinite-lived intangible assets, based on the final valuation. In February 2017, the Company completed a legal entity reorganization, resulting in the elimination of most of these deferred tax assets and liabilities. See Note 18—Income Taxes.
[3] | Current liabilities assumed mainly include settlement payable, client incentives liabilities and accrued liabilities.
[4] | The excess of purchase consideration over net assets acquired was recorded as goodwill, which represents the value that is expected from increased scale and synergies as a result of the integration of both businesses.

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