v3.25.0.1
Business Acquisition and Sale of Businesses (Tables)
 12 Months Ended
Dec. 31, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]  
Recognized Identifiable Assets and Liabilities Assumed
The following table summarizes the purchase price allocation of the Deliverr assets acquired and liabilities assumed at the acquisition date:
in US $ millions
Fair value of net tangible assets and liabilities:
Cash264 
Trade and other receivables, net7 
Other current assets6 
Property and equipment, net13 
Accounts payable and accrued liabilities(20)
Other current and long-term liabilities— 
Fair value of identifiable intangible assets:
Acquired technology255 
Customer relationships29 
Other intangibles4 
Net deferred tax liability on acquired intangibles(23)
Goodwill1,438 
Total purchase price1,972
Schedule of Components of Sale The components of the sale were as follows in US $ millions:
Goodwill(1,438)
Intangible assets(337)
Net assets and transaction costs(93)
Non-cash consideration received(1)
528 
Impairment on sales of Shopify's logistics businesses(1,340)
(1) The value of non-cash consideration received is an estimate and was independently estimated by Shopify by using unobservable inputs, including the investee's revenue growth rates and revenue multiples based on market comparables.