XML 47 R37.htm IDEA: XBRL DOCUMENT v3.25.3

OTHER CONSOLIDATED BALANCE SHEET COMPONENTS (CURRENT) (Tables)

9 Months Ended

Sep. 30, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Other Current Assets

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

			September 30, 2025						December 31, 2024
Restricted cash (i)			$	731,590					$	902,478
Processing costs receivable			445,157						478,767
Investments in short-term debt securities			370,772						403,426
Accounts receivable, net			176,455						148,898
Inventory, net			166,631						104,990
Prepaid expenses			158,430						129,343
Short-term deposits			78,106						87,968
Other			521,154						324,198
Total			$	2,648,295					$	2,580,068

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

Schedule of Accrued Expenses and Other Current Liabilities

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

			September 30, 2025						December 31, 2024
Accrued expenses			$	671,940					$	725,339
Customer deposits			323,061						241,884
Accounts payable			125,880						117,963
Accrued royalties			62,540						57,605
Operating lease liabilities, current			55,380						52,880
Accrued transaction losses (i)			53,249						58,580
Other			286,780						270,898
Total			$	1,578,830					$	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.

Schedule of 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,
			2025						2024						2025						2024
Accrued transaction losses, beginning of the period			$	54,382					$	81,309					$	58,580					$	54,042
Provision for transaction losses			27,935						5,617						89,414						86,167
Charge-offs to accrued transaction losses			(29,068)						(27,965)						(94,745)						(81,248)
Accrued transaction losses, end of the period			$	53,249					$	58,961					$	53,249					$	58,961

X

- References

No definition available.

+ Details

Name:	us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the loss contingencies that were reported in the period or disclosed as of the balance sheet date.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-9

Reference 2: 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 3: 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 4: 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 5: 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

+ Details

Name:	us-gaap_ScheduleOfLossContingenciesByContingencyTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the carrying amounts of other current assets.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration