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OTHER CONSOLIDATED BALANCE SHEET COMPONENTS (CURRENT) (Tables)
 9 Months Ended
Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Other Current Assets
The following table presents the detail of other current assets (in thousands):
  September 30, 2024December 31, 2023
Restricted cash (i)
$630,933 $770,380 
Processing costs receivable467,208 365,153 
Loans held for investment, net of allowance for loan losses (ii)
260,718 247,631 
Accounts receivable, net148,880 134,824 
Inventory, net118,148 110,097 
Prepaid expenses107,029 100,770 
Short term deposits (iii)
57,208 397,630 
Other225,578 227,003 
Total$2,015,702 $2,353,488 

(i) Includes a portion invested in money market funds. Refer to Note 5, Fair Value Measurements for further details.

(ii) Refer to Note 7, Customer Loans for further details.

(iii) As of December 31, 2023, includes a $350.0 million deposit held by a processor to meet requirements related to processing volumes under an arrangement that was executed in the fourth quarter of 2023. During the first quarter of 2024, this $350.0 million deposit was returned to the Company.
Accrued Expenses and Other Current Liabilities
The following table presents the detail of accrued expenses and other current liabilities (in thousands):    
  September 30, 2024December 31, 2023
Accrued expenses$574,327 $538,812 
Customer deposits240,715 167,028 
Accounts payable94,154 142,554 
Accrued transaction losses (i)
58,961 54,042 
Accrued royalties56,967 62,140 
Operating lease liabilities, current53,529 53,721 
Other255,192 316,372 
Total$1,333,845 $1,334,669 

(i) The Company is exposed to potential credit losses related to transactions processed by sellers that are subsequently subject to chargebacks when the Company is unable to collect from the sellers primarily due to insolvency. Generally, the Company estimates the potential loss rates based on historical experience that is continuously adjusted for new information and incorporates, where applicable, reasonable and supportable forecasts about future expectations.
Reserve for Transaction Losses
The following table summarizes the activities of the Company’s reserve for transaction losses (in thousands):
Three Months Ended
September 30,		Nine Months Ended
September 30,
2024202320242023
Accrued transaction losses, beginning of the period$81,309 $62,758 $54,042 $64,539 
Provision for transaction losses5,617 29,798 86,167 79,000 
Charge-offs to accrued transaction losses(27,965)(20,929)(81,248)(71,912)
Accrued transaction losses, end of the period$58,961 $71,627 $58,961 $71,627