XML 85 R67.htm IDEA: XBRL DOCUMENT
v3.20.4

Merchant Cash Advances, Loans and Related Receivables - Summary of Allowance for Credit Losses (Details) - USD ($) $ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Jan. 01, 2019
Financing Receivable, Allowance for Credit Loss [Roll Forward] |  |  |
Allowance, beginning of the year | $ 12,781 | $ 7,221 |
Allowance, end of the year | 18,580 | 12,781 |
Related receivables | (819) | (3,179) | $ (4,482)
Allowance, net of related receivables | 17,761 | 9,602 |
Merchant cash advances |  |  |
Financing Receivable, Allowance for Credit Loss [Roll Forward] |  |  |
Allowance, beginning of the year | 10,420 |  |
Provision for credit losses | 13,896 | 11,954 |
Receivables charged off, net of recoveries | (8,500) | (7,783) |
Allowance, end of the year | 15,816 | 10,420 |
Loans receivable |  |  |
Financing Receivable, Allowance for Credit Loss [Roll Forward] |  |  |
Allowance, beginning of the year | 2,361 |  |
Provision for credit losses | 1,915 | 2,655 |
Receivables charged off, net of recoveries | (1,512) | (1,266) |
Allowance, end of the year | $ 2,764 | $ 2,361 |

X
- Definition Financing Receivable, Allowance For Credit Loss Excluding Related Receivables + References No definition available. + Details
Name: | shop_FinancingReceivableAllowanceForCreditLossExcludingRelatedReceivables
Namespace Prefix: | shop_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Financing Receivable, before Allowance for Credit Loss, Recoverable Amount + References No definition available. + Details
Name: | shop_FinancingReceivableBeforeAllowanceForCreditLossRecoverableAmount
Namespace Prefix: | shop_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of allowance for credit loss on financing receivable, classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=121611835&loc=d3e5074-111524 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121599878&loc=SL82895884-210446 + Details
Name: | us-gaap_AllowanceForNotesAndLoansReceivableCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, after recovery, of writeoff of financing receivable, charged against allowance for credit loss. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 79 -URI http://asc.fasb.org/extlink&oid=121647567&loc=SL82922352-210448 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossWriteoffAfterRecovery
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of credit loss expense (reversal of expense) for financing receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(11)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 + Details
Name: | us-gaap_ProvisionForLoanLossesExpensed
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=shop_MerchantCashAdvancesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=us-gaap_LoansReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |