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v3.24.1.u1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) $ / shares in Units, $ in Millions | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2024 USD ($) $ / shares | Dec. 31, 2023 USD ($) | Sep. 30, 2023 USD ($) | Jun. 30, 2023 USD ($) | Mar. 31, 2023 USD ($) $ / shares | Mar. 31, 2024 USD ($) | Dec. 31, 2023 USD ($)
Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |
Long-lived assets, intangible assets and goodwill located in the foreign operations | $ 2,297 | $ 2,321 |  |  |  |  | $ 2,297 | $ 2,321
Customer crypto-assets safeguarding assets | 71 | 34 |  |  |  |  | 71 | 34
Supplier finance program | 368 | 381 |  |  |  |  | 368 | 381
Aggregate gain included in net revenues arising from financing transactions, net of the costs recognized on sale of credit card receivables, | 365 |  |  |  | $ 336 |  |  |
Net revenues and financial income | 3,099 |  |  |  | 2,165 |  |  |
Revenue not recognized | 1,234 |  |  |  | $ 1,021 |  |  |
Allowance for doubtful accounts, loan receivables and chargebacks | 40 | 42 |  |  |  |  | 40 | 42
Deferred revenue | 38 | 29 |  |  |  |  | $ 38 | 29
Deferred revenue, revenue recognized | $ 18 |  |  |  |  |  |  |
Weighted average exchange rate increase | 834.46 |  |  |  | 192.41 |  |  |
Income tax benefit | $ (137) | $ (65) | $ (172) | $ (210) | $ (122) | [1] |  | $ (569)
2028 Notes |  |  |  |  |  |  |  |
Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |
Effective tax rate | 38.10% |  |  |  | 28.50% |  |  |
Secretariat Of Knowledge Economy Resolution Issued |  |  |  |  |  |  |  |
Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |
Income tax benefit | $ 1 |  |  |  | $ 10 |  |  |
Aggregate per share effect of the Argentine tax holiday (in dollars per share) | $ / shares | $ 0.01 |  |  |  | $ 0.19 |  |  |
Social security benefit | $ 17 |  |  |  | $ 18 |  |  |
Argentina |  |  |  |  |  |  |  |
Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |
Annual inflation rate | 0.516 |  |  |  | 0.217 |  |  |
Foreign exchange rate | 858.00 | 808.45 |  |  |  |  | 858.00 | 808.45
Percentage of increase in exchange rate | 0.061 |  |  |  | 0.180 |  |  |
Percentage of increase in weighted average exchange rate |  |  |  |  |  |  | 3.34 |
Spread of exchange rate | 0.265 | 0.204 |  |  |  |  | 0.265 | 0.204
Bitcoin |  |  |  |  |  |  |  |
Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |
Customer crypto-assets safeguarding assets | $ 41 | $ 18 |  |  |  |  | $ 41 | $ 18
Ether |  |  |  |  |  |  |  |
Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |
Customer crypto-assets safeguarding assets | 15 | 7 |  |  |  |  | 15 | 7
Crypto-Asset, Other |  |  |  |  |  |  |  |
Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |
Customer crypto-assets safeguarding assets | $ 15 | $ 9 |  |  |  |  | $ 15 | $ 9
[1] | Recast for consistency with the current presentation due to the change in the presentation of certain financial results. Please refer to Note 2 – Summary of significant accounting policies - Change in the presentation of certain financial results and reclassification of prior year results.

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