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OTHER CONSOLIDATED BALANCE SHEET COMPONENTS (CURRENT) (Tables)

3 Months Ended

Mar. 31, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Other Current Assets

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

			March 31, 2025						December 31, 2024
Restricted cash (i)			$	681,774					$	902,478
Processing costs receivable			436,777						478,767
Loans held for investment, net of allowance for credit losses (ii)			402,561						365,062
Investments in short-term debt securities			354,841						403,426
Prepaid expenses			277,289						129,343
Accounts receivable, net			166,891						148,898
Inventory, net			108,840						104,990
Short-term deposits			72,259						87,968
Other			380,199						324,198
Total			$	2,881,431					$	2,945,130

(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.

Accrued Expenses and Other Current Liabilities

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

			March 31, 2025						December 31, 2024
Accrued expenses			$	747,281					$	725,339
Customer deposits			276,347						241,884
Accounts payable			89,021						117,963
Accrued royalties			61,446						57,605
Accrued transaction losses (i)			57,137						58,580
Operating lease liabilities, current			52,017						52,880
Other			300,713						270,898
Total			$	1,583,962					$	1,525,149

(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 March 31,
			2025						2024
Accrued transaction losses, beginning of the period			$	58,580					$	54,042
Provision for transaction losses			29,408						30,819
Charge-offs to accrued transaction losses			(30,851)						(24,845)
Accrued transaction losses, end of the period			$	57,137					$	60,016

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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
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-1

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-4

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-9

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 460
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482425/460-10-50-3

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