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Supplemental Consolidated Financial Information | 3 Months Ended
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Mar. 31, 2025
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 following table presents allowance for doubtful accounts and authorized credits activity for the period indicated (in millions):
| December 31, 2024 |  | Charged/Credited to Net Income |  | Charges Utilized/Write-offs |  | March 31, 2025
Allowance for doubtful accounts | $ | 13 |  |  | $ | 6 |  |  | $ | (2) |  |  | $ | 17 |
Allowance for authorized credits | $ | 24 |  |  | $ | 2 |  |  | $ | — |  |  | $ | 26 |
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, 2025 that was included in the deferred revenue balance at the beginning of the period was $25 million. 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. Customer accounts and funds receivable
| March 31, 2025 |  | December 31, 2024
| (In millions)
Customer accounts (1) | $ | 997 |  |  | $ | 763 |
Funds receivable | 290 |  |  | 199 |
Customer accounts and funds receivable | $ | 1,287 |  |  | $ | 962 |
(1)As of March 31, 2025, “Customer accounts and funds receivable” in our condensed consolidated balance sheet includes $30 million of fixed-income investments with original maturities greater than three months when purchased, which are disclosed as “Short-term investments” in these notes to the condensed consolidated financial statements. Other current assets
| March 31, 2025 |  | December 31, 2024
(In millions)
Restricted cash | $ | 156 |  |  | $ | 88 |
Prepaid expenses | 139 |  |  | 136 |
Income and other tax receivable | 115 |  |  | 115 |
Accounts receivable, net | 108 |  |  | 108 |
Short-term derivative assets | 40 |  |  | 68 |
Other | 236 |  |  | 200 |
Other current assets | $ | 794 |  |  | $ | 715 |
Accrued expenses and other current liabilities
| March 31, 2025 |  | December 31, 2024
(In millions)
Accrued sales and use tax and VAT | $ | 542 |  |  | $ | 515 |
Compensation and related benefits | 382 |  |  | 498 |
Accrued marketing expenses | 241 |  |  | 222 |
Other current tax liabilities | 176 |  |  | 173 |
Operating lease liabilities | 131 |  |  | 118 |
Transaction loss reserve | 103 |  |  | 118 |
Accrued general and administrative expenses | 71 |  |  | 68 |
Accrued interest expense | 69 |  |  | 45 |
Deferred revenue | 40 |  |  | 32 |
Other | 462 |  |  | 395 |
Accrued expenses and other current liabilities | $ | 2,217 |  |  | $ | 2,184 |
Loss on equity investments and warrant, net
| Three Months Ended March 31, |  |
| 2025 |  | 2024 |  |  |  |
| (In millions)
Unrealized change in fair value of equity investment in Adevinta | $ | — |  |  | $ | (234) |  |  |  |  |
Unrealized change in fair value of equity investment in Gmarket | — |  |  | (6) |  |  |  |  |
Change in fair value of warrant | — |  |  | 149 |  |  |  |  |
Loss on other investments | (2) |  |  | (6) |  |  |  |  |
Total loss on equity investments and warrant, net | $ | (2) |  |  | $ | (97) |  |  |  |  |
Interest income and other, net
| Three Months Ended March 31, |  |
| 2025 |  | 2024 |  |  |  |
| (In millions)
Interest income | $ | 77 |  |  | $ | 61 |  |  |  |  |
Foreign exchange and other | 4 |  |  | 7 |  |  |  |  |
Total interest income and other, net | $ | 81 |  |  | $ | 68 |  |  |  |  |

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