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Supplemental Consolidated Financial Information | 3 Months Ended
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Mar. 31, 2024
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 $47 million and $49 million as of March 31, 2024 and December 31, 2023, respectively. As of March 31, 2024, we reported an allowance for doubtful accounts of $22 million reflecting a decrease of $2 million, net of write-offs of $7 million for the three months ended March 31, 2024. As of March 31, 2024, we reported an allowance for authorized credits of $25 million, reflecting an immaterial decrease, net of write-offs, for the three months ended March 31, 2024. As of December 31, 2023, we reported an allowance for doubtful accounts of $23 million and an allowance for authorized credits of $26 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 three months ended March 31, 2024 that was included in the deferred revenue balance at the beginning of the period was $28 million. The amount of revenue recognized for the three months ended March 31, 2023 that was included in the deferred revenue balance at the beginning of the period was $31 million. Customer accounts and funds receivable
| March 31, 2024 |  | December 31, 2023
| (In millions)
Customer accounts | $ | 448 |  |  | $ | 481 |
Funds receivable | 660 |  |  | 532 |
Customer accounts and funds receivable | $ | 1,108 |  |  | $ | 1,013 |
Other current assets
| March 31, 2024 |  | December 31, 2023
(In millions)
Warrant | $ | 513 |  |  | $ | 364 |
Prepaid expenses | 144 |  |  | 116 |
Income and other tax receivable | 97 |  |  | 99 |
Accounts receivable, net | 89 |  |  | 94 |
Restricted Cash | 79 |  |  | 23 |
Short-term derivative assets | 21 |  |  | 23 |
Payment processor advances | 5 |  |  | 36 |
Other | 237 |  |  | 256 |
Other current assets | $ | 1,185 |  |  | $ | 1,011 |
Accrued expenses and other current liabilities
| March 31, 2024 |  | December 31, 2023
(In millions)
Accrued sales and use tax and VAT | $ | 456 |  |  | $ | 424 |
Compensation and related benefits | 338 |  |  | 581 |
Accrued marketing expenses | 201 |  |  | 181 |
Transaction loss reserve | 126 |  |  | 125 |
Operating lease liabilities | 121 |  |  | 118 |
Accrued general and administrative expenses | 81 |  |  | 79 |
Accrued interest expense | 74 |  |  | 56 |
Accrued legal matters | 64 |  |  | 132 |
Accrued restructuring | 57 |  |  | 102 |
Deferred revenue | 33 |  |  | 34 |
Other | 378 |  |  | 364 |
Accrued expenses and other current liabilities | $ | 1,929 |  |  | $ | 2,196 |
Gain (loss) on equity investments and warrant, net
| Three Months Ended March 31, |  |
| 2024 |  | 2023 |  |  |  |
| (In millions)
Unrealized change in fair value of equity investment in Adevinta | $ | (234) |  |  | $ | 174 |  |  |  |  |
Unrealized change in fair value of equity investment in Gmarket | (6) |  |  | (11) |  |  |  |  |
Unrealized change in fair value of equity investment in KakaoBank | — |  |  | (3) |  |  |  |  |
Change in fair value of warrant | 149 |  |  | 38 |  |  |  |  |
Gain (loss) on other investments | (6) |  |  | — |  |  |  |  |
Total gain (loss) on equity investments and warrant, net | $ | (97) |  |  | $ | 198 |  |  |  |  |
Interest income and other, net
| Three Months Ended March 31,
| 2024 |  | 2023
| (In millions)
Interest income | $ | 61 |  |  | $ | 42 |
Foreign exchange and other | 7 |  |  | — |
Total interest income and other, net | $ | 68 |  |  | $ | 42 |

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