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OTHER CONSOLIDATED BALANCE SHEET COMPONENTS (CURRENT) (Tables)

12 Months Ended

Dec. 31, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Other Current Assets

The following table presents the detail of other current assets (in thousands):

			December 31, 2024						December 31, 2023
Restricted cash (i)			$	902,478					$	770,380
Processing costs receivable			478,767						365,153
Loans held for investment, net of allowance for loan losses (ii)			365,062						247,631
Accounts receivable, net			148,898						134,824
Prepaid expenses			129,343						100,770
Inventory, net			104,990						110,097
Short term deposits (iii)			87,968						397,630
Other			324,198						227,003
Total			$	2,541,704					$	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. This activity is included within cash flows from operating activities within the Company's consolidated statements of cash flows.

Accrued Expenses and Other Current Liabilities

The following table presents the detail of accrued expenses and other current liabilities (in thousands):

			December 31, 2024						December 31, 2023
Accrued expenses			$	725,339					$	538,812
Customer deposits			241,884						167,028
Accounts payable			117,963						142,554
Accrued transaction losses (i)			58,580						54,042
Accrued royalties			57,605						62,140
Operating lease liabilities, current			52,880						53,721
Other			270,898						316,372
Total			$	1,525,149					$	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):

			Year Ended December 31,
			2024						2023
Accrued transaction losses, beginning of the period			$	54,042					$	64,539
Provision for transaction losses			111,163						95,885
Charge-offs to accrued transaction losses			(106,625)						(106,382)
Accrued transaction losses, end of the period			$	58,580					$	54,042

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Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses.

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 450
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-1

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-URI https://asc.fasb.org/1943274/2147483076/450-20-50-4

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 450
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Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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