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SEGMENT AND GEOGRAPHICAL INFORMATION
 9 Months Ended
Sep. 30, 2024
Segment Reporting [Abstract]  
SEGMENT AND GEOGRAPHICAL INFORMATION SEGMENT AND GEOGRAPHICAL INFORMATION
The Company reports its segments to reflect the manner in which the Company's CODM reviews and assesses performance. Accordingly, the Company has two reportable segments, Square and Cash App. In the fourth quarter of 2023, the financial results of the Company's BNPL platform were fully incorporated into the Cash App segment. Accordingly, the segment results below include the financial results of the BNPL platform solely within the Cash App segment. Products and services that are not assigned to a specific reportable segment, including but not limited to TIDAL and other emerging ecosystems, are aggregated and presented within a general Corporate and Other category. Square and Cash App are defined as follows:

•Cash App includes the financial tools available to individuals within the mobile Cash App, including peer-to-peer payments, bitcoin and stock investments. Cash App also includes Cash App Card which is linked to customer stored balances that customers can use to pay for purchases or withdraw funds from an ATM. Cash App also includes the BNPL platform.

•Square includes managed payment services, software solutions, hardware, and financial services offered to sellers, excluding those that involve Cash App.
The primary financial measures used by the CODM to evaluate performance and allocate resources are revenue and gross profit. The CODM does not evaluate performance or allocate resources based on segment asset data, and therefore such information is not included. The following tables present information on the reportable segments revenue and segment gross profit (in thousands):
Three Months Ended
September 30, 2024		Nine Months Ended
September 30, 2024
Cash AppSquare
Corporate and Other (i)
TotalCash AppSquare
Corporate and Other (i)
Total
Revenue:
Transaction-based revenue$69,995 $1,642,426 $— $1,712,421 $278,126 $4,658,471 $— $4,936,597 
Subscription and services-based revenue1,430,970 322,582 44,381 1,797,933 4,181,703 941,417 145,000 5,268,120 
Hardware revenue— 36,729 110 36,839 — 111,377 923 112,300 
Bitcoin revenue2,428,608 — — 2,428,608 7,771,475 — — 7,771,475 
Segment revenue$3,929,573 $2,001,737 $44,491 $5,975,801 $12,231,304 $5,711,265 $145,923 $18,088,492 
Segment gross profit (ii)
$1,305,943 $932,356 $11,386 $2,249,685 $3,863,414 $2,675,212 $39,012 $6,577,638 

Three Months Ended
September 30, 2023		Nine Months Ended
September 30, 2023
Cash AppSquare
Corporate and Other (i)
TotalCash AppSquare
Corporate and Other (i)
Total
Revenue:
Transaction-based revenue$120,783 $1,537,885 $— $1,658,668 $389,186 $4,329,841 $— $4,719,027 
Subscription and services-based revenue1,169,561 273,156 50,183 1,492,900 3,403,849 765,918 150,854 4,320,621 
Hardware revenue— 42,341 — 42,341 — 124,714 — 124,714 
Bitcoin revenue2,423,584 — — 2,423,584 6,978,219 — — 6,978,219 
Segment revenue$3,713,928 $1,853,382 $50,183 $5,617,493 $10,771,254 $5,220,473 $150,854 $16,142,581 
Segment gross profit (ii)
$1,077,489 $805,338 $15,622 $1,898,449 $3,139,726 $2,300,940 $38,468 $5,479,134 

(i) Corporate and Other represents results related to products and services that are not assigned to a specific reportable segment, and intersegment eliminations.

(ii) Segment gross profit for Cash App for the three and nine months ended September 30, 2024 included $13.9 million and $41.3 million of amortization of acquired technology assets expense, respectively. Segment gross profit for Cash App for the three and nine months ended September 30, 2023 included $13.8 million and $42.4 million of amortization of acquired technology assets expense, respectively. Segment gross profit for Square for the three and nine months ended September 30, 2024 included $1.5 million and $6.2 million of amortization of acquired technology assets expense, respectively. Segment gross profit for Square for the three and nine months ended September 30, 2023 included $2.7 million and $8.0 million of amortization of acquired technology assets expense, respectively. Amortization of acquired technology assets expense included in Corporate and Other was $1.8 million and $5.3 million for the three and nine months ended September 30, 2024, respectively. Amortization of acquired technology assets expense included in Corporate and Other was $1.5 million and $4.4 million for the three and nine months ended September 30, 2023, respectively.
The following table provides a reconciliation of total segment gross profit to the Company’s income (loss) before applicable income taxes (in thousands):
Three Months Ended
September 30,		Nine Months Ended
September 30,
2024202320242023
Total segment gross profit$2,249,685 $1,898,449 $6,577,638 $5,479,134 
Less: Product development710,983 713,788 2,144,720 2,035,397 
Less: Sales and marketing511,755 479,381 1,463,202 1,512,999 
Less: General and administrative475,855 480,885 1,420,683 1,463,003 
Less: Transaction, loan, and consumer receivable losses192,062 177,338 549,603 485,005 
Less: Amortization of customer and other intangible assets36,021 56,965 120,116 130,917 
Less: Interest expense (income), net13,811 (21,415)(6,805)(28,520)
Less: Other expense (income), net(14,949)23,912 (193,241)(68,440)
Income (loss) before applicable income taxes$324,147 $(12,405)$1,079,360 $(51,227)

Revenue

Revenue by geography is based on the addresses of the sellers or customers. The following table details revenue by geographic area (in thousands):
Three Months Ended
September 30,		Nine Months Ended
September 30,
2024202320242023
United States$5,519,879 $5,227,987 $16,818,047 $15,064,180 
International455,922 389,506 1,270,445 1,078,401 
Total$5,975,801 $5,617,493 $18,088,492 $16,142,581 

No individual country from the international markets contributed more than 10% of total revenue for the three and nine months ended September 30, 2024 and September 30, 2023.

Long-Lived Assets

The following table details long-lived assets by geography (in thousands):
  September 30, 2024December 31, 2023
United States$7,453,821 $7,570,973 
Australia4,792,453 4,761,535 
Other international1,959,283 1,889,490 
Total$14,205,557 $14,221,998 

Assets by reportable segment were not included, as this information is not reviewed by the CODM to make operating decisions or allocate resources and is reviewed on a consolidated basis.