
	December 31,
	2022		2021
	(In millions)
Users	$	91	$	72
Advertising	32		24
Others debtors	21		10
	144		106
Allowance for doubtful accounts	(14)		(8)
Accounts receivable, net	$	130	$	98

The following table summarizes the allowance for doubtful accounts activity during the years ended December 31, 2022, 2021 and 2020:


	Balance at beginning of year		Net charged to Net income (loss)		Charges Utilized/ Currency translation adjustments/ Write-offs and other adjustments		Balance at end of year
	(In millions)
Allowance for doubtful accounts
Year ended December 31, 2020	$	6	$	6	$	(5)	$	7
Year ended December 31, 2021	7		4		(3)		8
Year ended December 31, 2022	8		9		(3)		14


	December 31,
	2022		2021
	(In millions)
Credit card receivables and other means of payments	$	2,957	$	1,870
Allowance for chargebacks	(11)		(14)
Allowance for doubtful accounts	—		(17)
Credit card receivables and other means of payments, net	$	2,946	$	1,839

The following table summarizes the allowance for chargebacks and the allowance for doubtful accounts activity during the years ended December 31, 2022, 2021 and 2020:


	Balance at beginning of year		Net charged (credited) to Net income (loss)		Charges Utilized/ Currency translation adjustments/ Write-offs and other adjustments		Balance at end of year
	(In millions)
Allowance for chargebacks
Year ended December 31, 2020	$	11	$	54	$	(47)	$	18
Year ended December 31, 2021	18		24		(28)		14
Year ended December 31, 2022	14		13		(16)		11

Allowance for doubtful accounts
Year ended December 31, 2020	$	—	$	36	$	(12)	$	24
Year ended December 31, 2021	24		(3)		(4)		17
Year ended December 31, 2022	17		(2)		(15)		—


	December 31,
	2022		2021
	(In millions)
VAT credits	$	17	$	26
Income tax credits	65		91
Sales tax credits	30		36
Advance to ATM providers	38		46
Advance to suppliers	17		8
Derivative Instruments	1		10
Tax credit from promotional regime in Argentina	15		13
Incentives to be collected	59		28
Receivables with suppliers	9		8
Other	15		22
Current other assets	$	266	$	288


	December 31,
	2022		2021
	(In millions)
Judicial deposits	$	205	$	113
VAT credits	12		—
Income tax credits	22		—
Derivative Instruments	—		7
Other	17		14
Non current other assets	$	256	$	134


	Estimated useful life (years)	December 31,
		2022		2021
		(In millions)
Equipment	3-5	$	254	$	194
Land and building	50 (1)	118		141
Furniture and fixtures	3-10	598		368
Software	3	647		457
Vehicles	4	59		38
		1,676		1,198
Accumulated depreciation		(683)		(391)
Property and equipment, net		$	993	$	807


	Year Ended December 31,
	2022		2021		2020
	(In millions)
Cost of net revenues	$	101	$	50	$	16
Product and technology development	182		83		54
Sales and marketing	5		2		2
General and administrative	21		10		10
Depreciation and amortization	$	309	$	145	$	82


	December 31,
	2022		2021
	(In millions)
Deferred revenue	$	44	$	34
Contingent considerations and escrows from acquisitions	11		6
Customer advances	37		30
Derivative instruments	17		6
Incentives collected in advance	1		3
Other	19		11
Current other liabilities	$	129	$	90


	December 31,
	2022		2021
	(In millions)
Provisions and contingencies	$	53	$	13
Contingent considerations and escrows from acquisitions	7		12
Joint venture	3		3
Incentives collected in advance	13		11
Derivative instruments	7		—
Salaries and social security payable	6		20
Other	6		3
Non current other liabilities	$	95	$	62

The following table summarizes the changes in accumulated balances of other comprehensive loss for the year ended December 31, 2022:


	Unrealized Gains (Loss) on hedging activities, net		Foreign Currency Translation		Estimated tax benefit (expense)		Total December 31, 2022
	(In millions)
Balances as of December 31, 2021	$	8	$	(523)	$	—	$	(515)
Other comprehensive income (loss) before reclassifications	(33)		61		9		37
Amount of (gain) loss reclassified from accumulated other comprehensive income (loss)	20		—		(6)		14
Net current period other comprehensive income (loss)	(13)		61		3		51
Ending balance	$	(5)	$	(462)	$	3	$	(464)

The following table summarizes the changes in accumulated balances of other comprehensive loss for the year ended December 31, 2021:


	Unrealized (Loss) Gains on hedging activities, net		Foreign Currency Translation		Estimated tax benefit (expense)		Total December 31, 2021
	(In millions)
Balances as of December 31, 2020	$	(2)	$	(467)	$	1	$	(468)
Other comprehensive income (loss) before reclassifications	8		(56)		—		(48)
Amount of (gain) loss reclassified from accumulated other comprehensive income (loss)	2		—		(1)		1
Net current period other comprehensive income (loss)	10		(56)		(1)		(47)
Ending balance	$	8	$	(523)	$	—	$	(515)

The following table summarizes the changes in accumulated balances of other comprehensive loss for the year ended December 31, 2020:


	Unrealized (Loss) Gains on hedging activities, net		Unrealized (Loss) Gains on Investments		Foreign Currency Translation		Estimated tax (expense) benefit		Total December 31, 2020
	(In millions)
Balances as of December 31, 2019	$	—	$	2	$	(409)	$	—	$	(407)
Other comprehensive (loss) income before reclassifications	4		—		(58)		(1)		(55)
Amount of (gain) loss reclassified from accumulated other comprehensive (loss) income	(6)		(2)		—		2		(6)
Net current period other comprehensive income (loss) income	(2)		(2)		(58)		1		(61)
Ending balance	$	(2)	$	—	$	(467)	$	1	$	(468)

The following table provides details about reclassifications out of accumulated other comprehensive loss for the year ended December 31, 2022, 2021 and 2020:


Details about Accumulated Other Comprehensive loss Components	Amount of (Loss) Gain Reclassified from Accumulated Other Comprehensive loss						Affected Line Item in the Statement of Income
	Year Ended December 31,
	2022		2021		2020
	(In millions)
Unrealized (losses) gains on hedging activities	$	(20)	$	(2)	$	6	Cost of net revenues, interest expense and foreign exchange
Unrealized gains on investments	—		—		2		Interest income and other financial gains
Estimated tax benefit (expense) on unrealized (losses) gains	6		1		(2)		Income tax expense
Total reclassifications for the year	$	(14)	$	(1)	$	6	Total, net of income taxes