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Supplemental Consolidated Financial Information | 6 Months Ended
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Jun. 30, 2022
Balance Sheet Components [Abstract] |
Supplemental Consolidated Financial Information | Supplemental Consolidated Financial Information Contract Balances Timing of revenue recognition may differ from the timing of invoicing to customers. Accounts receivable represents amounts invoiced and revenue recognized prior to invoicing when we have satisfied our performance obligation and have the unconditional right to payment. The allowance for doubtful accounts and authorized credits is estimated based upon our assessment of various factors including historical experience, the age of the accounts receivable balances, current economic conditions reasonable and supportable forecasts, and other factors that may affect our customers’ ability to pay. The allowance for doubtful accounts and authorized credits was $51 million and $74 million as of June 30, 2022 and December 31, 2021, respectively. As of June 30, 2022, we reported an allowance for doubtful accounts of $27 million reflecting a decrease of $15 million, net of write-offs of $35 million for the six months ended June 30, 2022. As of December 31, 2021, we reported an allowance for doubtful accounts of $42 million. Deferred revenue consists of fees received related to unsatisfied performance obligations at the end of the period. Due to the generally short-term duration of contracts, the majority of the performance obligations are satisfied in the following reporting period. The amount of revenue recognized for the six month period ended June 30, 2022 that was included in the deferred revenue balance at the beginning of the period was $37 million. The amount of revenue recognized for the six month period ended June 30, 2021 that was included in the deferred revenue balance at the beginning of the period was $46 million. Cash, cash equivalents and restricted cash
| June 30, 2022 |  | December 31, 2021
| (In millions)
Cash and cash equivalents | $ | 1,742 |  |  | $ | 1,379 |
Customer accounts | — |  |  | 5 |
Restricted cash included in short-term investments | 26 |  |  | 22 |
Restricted cash included in long-term investments | 4 |  |  | — |
Cash, cash equivalents and restricted cash | $ | 1,772 |  |  | $ | 1,406 |
Customer accounts and funds receivable
| June 30, 2022 |  | December 31, 2021
| (In millions)
Cash and cash equivalents | $ | — |  |  | $ | 5 |
Funds receivable | 605 |  |  | 676 |
Customer accounts and funds receivable | $ | 605 |  |  | $ | 681 |
Other current assets
| June 30, 2022 |  | December 31, 2021
(In millions)
Payment processor advances | $ | 405 |  |  | $ | 453 |
Short-term derivative assets | 204 |  |  | 86 |
Prepaid expenses | 117 |  |  | 114 |
Income and other tax receivable | 140 |  |  | 108 |
Accounts receivable, net | 82 |  |  | 98 |
Other | 289 |  |  | 248 |
Other current assets | $ | 1,237 |  |  | $ | 1,107 |
Accrued expenses and other current liabilities
| June 30, 2022 |  | December 31, 2021
(In millions)
Compensation and related benefits | $ | 363 |  |  | $ | 517 |
Sales and use tax and VAT accruals | 316 |  |  | 396 |
Advertising accruals | 236 |  |  | 172 |
Operating lease liabilities | 144 |  |  | 150 |
Transaction loss reserve | 117 |  |  | 116 |
Uninvoiced general and administrative expenses | 104 |  |  | 95 |
Accrued interest expense | 59 |  |  | 74 |
Deferred revenue | 33 |  |  | 79 |
Other | 363 |  |  | 328 |
Accrued expenses and other current liabilities | $ | 1,735 |  |  | $ | 1,927 |
Gain (loss) on equity investments and warrant, net
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2022 |  | 2021 |  | 2022 |  | 2021
| (In millions) |  |  |  |
Change in fair value of equity investment in Adevinta | $ | (829) |  |  | $ | (422) |  |  | $ | (2,472) |  |  | $ | (422) |
Change in fair value of equity investment in Gmarket | (77) |  |  | — |  |  | (259) |  |  | — |
Unrealized change in fair value of equity investment in KakaoBank | (105) |  |  | — |  |  | (196) |  |  | — |
Unrealized change in fair value of equity investment in Adyen | (38) |  |  | — |  |  | (118) |  |  | — |
Realized change in fair value of shares sold in Adyen | (1) |  |  | — |  |  | (167) |  |  | — |
Realized change in fair value of shares sold in KakaoBank | (67) |  |  | — |  |  | (75) |  |  | — |
Change in fair value of warrant | (104) |  |  | 108 |  |  | (219) |  |  | 72 |
Gain (loss) on other investments | — |  |  | 41 |  |  | (6) |  |  | 41 |
Total gain (loss) on equity investments and warrant, net | $ | (1,221) |  |  | $ | (273) |  |  | $ | (3,512) |  |  | $ | (309) |

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