v3.22.4
Supplemental Financial Statement Information (Tables)
 12 Months Ended
Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Cash and Cash Equivalents
The following table reconciles cash, cash equivalents, and restricted cash reported on the Company’s consolidated balance sheets to the total amount presented in the consolidated statements of cash flows (in millions):
December 31,
20212022
Cash and cash equivalents$6,067 $7,378 
Cash and cash equivalents included in funds receivable and amounts held on behalf of customers3,645 4,708 
Restricted cash included in prepaids and other current assets
15 17 
Total cash, cash equivalents, and restricted cash presented in the consolidated statements of cash flows$9,727 $12,103 
The following tables summarize the amortized cost, gross unrealized gains and losses, and fair value of the Company’s available-for-sale debt securities aggregated by investment category (in millions):

December 31, 2021Classification as of December 31, 2021
Amortized
Cost		Gross
Unrealized
Gains		Gross
Unrealized
Losses		Total
Estimated
Fair Value		Cash and
Cash
Equivalents		Marketable
Securities		Other
Assets,
Noncurrent
Certificates of deposit$395 $— $— $395 $31 $364 $— 
Government bonds(1)
1 — — 1 — 1 — 
Commercial paper1,157 — — 1,157 164 993 — 
Corporate debt securities918 — (3)915 42 863 10 
Mortgage-backed and asset-backed securities34 — — 34 — 34 — 
Total
$2,505 $— $(3)$2,502 $237 $2,255 $10 
(1)Includes U.S. government and government agency debt securities

December 31, 2022Classification as of December 31, 2022

Amortized
Cost		Gross
Unrealized
Gains		Gross
Unrealized
Losses		Total
Estimated
Fair Value		Cash and
Cash
Equivalents		Marketable
Securities		Other
Assets,
Noncurrent
Certificates of deposit$599 $— $— $599 $26 $573 $— 
Government bonds(1)
115 — — 115 32 83 — 
Commercial paper901 — — 901 327 574 — 
Corporate debt securities1,046 1 (16)1,031 68 959 4 
Mortgage-backed and asset-backed securities37 — (3)34 — 34 — 
Total
$2,698 $1 $(19)$2,680 $453 $2,223 $4 
(1)Includes U.S. government and government agency debt securities
Schedule of Restricted Cash
The following table reconciles cash, cash equivalents, and restricted cash reported on the Company’s consolidated balance sheets to the total amount presented in the consolidated statements of cash flows (in millions):
December 31,
20212022
Cash and cash equivalents$6,067 $7,378 
Cash and cash equivalents included in funds receivable and amounts held on behalf of customers3,645 4,708 
Restricted cash included in prepaids and other current assets
15 17 
Total cash, cash equivalents, and restricted cash presented in the consolidated statements of cash flows$9,727 $12,103 
Accrued Expenses And Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following (in millions):

December 31,
20212022
Indirect taxes payable$310 $418 
Compensation and employee benefits416 380 
Indirect tax reserves183 206 
Gift card liability98 141 
Other552 672 
Total accrued expenses and other current liabilities$1,559 $1,817 
Payments Made To Customers
The following table summarizes total payments made to customers (in millions):

Year Ended December 31,
202020212022
Reductions to revenue
$384 $156 $284 
Charges to operations and support
83 69 88 
Charges to sales and marketing expense
57 47 60 
Total payments made to customers
$524 $272 $432