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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Millions
 12 Months Ended
Sep. 30, 2015
Sep. 30, 2014
Sep. 30, 2013
Operating Activities      
Net income $ 6,328 $ 5,438 $ 4,980
Adjustments to reconcile net income to net cash provided by operating activities:      
Amortization of client incentives 2,861 2,592 2,321
Fair value adjustment for the Visa Europe put option 110 0 0
Share-based compensation 187 172 179
Excess tax benefit for share-based compensation (84) (90) (74)
Depreciation and amortization of property, equipment, technology and intangible assets 494 435 397
Deferred income taxes 195 (580) 1,527
Litigation provision (Note 20) 14 453 3
Other 24 37 50
Change in operating assets and liabilities:      
Settlement receivable 378 13 (345)
Accounts receivable (19) (53) (38)
Client incentives (2,970) (2,395) (2,336)
Other assets (41) (379) (506)
Accounts payable (13) (56) 40
Settlement payable (552) 107 506
Accrued and other liabilities 118 513 702
Accrued litigation (Note 20) (446) 998 (4,384)
Net cash provided by operating activities 6,584 7,205 3,022
Investing Activities      
Purchases of property, equipment, technology and intangible assets (414) (553) (471)
Proceeds from sales of property, equipment and technology 10 0 0
Investment securities, available-for-sale:      
Purchases (2,850) (2,572) (3,164)
Proceeds from maturities and sales 1,925 2,342 2,440
Acquisitions, net of cash received (Note 7) (93) (149) 0
Purchases of / contributions to other investments (25) (9) (3)
Proceeds / distributions from other investments 12 0 34
Net cash used in investing activities (1,435) (941) (1,164)
Financing Activities      
Repurchase of class A common stock (Note 14) (2,910) (4,118) (5,365)
Dividends paid (Note 14) (1,177) (1,006) (864)
Deposits into litigation escrow account—U.S. retrospective responsibility plan (Note 3) 0 (450) 0
Payments from (return to) litigation escrow account—U.S. retrospective responsibility plan (Note 3 and Note 20) 426 (999) 4,383
Cash proceeds from issuance of common stock under employee equity plans 82 91 108
Restricted stock and performance-based shares settled in cash for taxes (108) (86) (64)
Excess tax benefit for share-based compensation 84 90 74
Payments for earn-out related to PlaySpan acquisition 0 0 (12)
Principal payments on capital lease obligations 0 0 (6)
Net cash used in financing activities (3,603) (6,478) (1,746)
Effect of exchange rate changes on cash and cash equivalents 1 (1) 0
Increase (decrease) in cash and cash equivalents 1,547 (215) 112
Cash and cash equivalents at beginning of year 1,971 2,186 2,074
Cash and cash equivalents at end of year 3,518 1,971 2,186
Supplemental Disclosure      
Income taxes paid, net of refunds 2,486 2,656 595
Accruals related to purchases of property, equipment, technology and intangible assets $ 81 $ 62 $ 46