v3.26.1
Trade and Other Receivables (Tables)
 3 Months Ended
Mar. 31, 2026
Receivables [Abstract]  
Schedule of Trade and Other Receivables
Trade receivables and unbilled revenues, net of allowance for credit losses, were as follows:
 March 31, 2026December 31, 2025
(in US $ millions)
Unbilled revenues, net219 229 
Trade receivables, net99 98 
Indirect taxes receivable71 109 
Accrued interest34 39 
Other receivables26 25 
449 500 
Activity in the allowance for credit losses was as follows for the three months ended:
Three months ended March 31,
20262025
(in US $ millions)
Balance, beginning of the period17 

16 
Provision for credit losses related to uncollectible receivables6 

7 
Write-offs(4)

(7)
Balance, end of the period19 

16 
March 31, 2026December 31, 2025
(in US $ millions)
Loans receivable, gross(1)
1,895 1,621 
Allowance for credit losses related to uncollectible loans receivable(182)(160)
Merchant cash advances receivable, gross422 358 
Allowance for credit losses related to uncollectible merchant cash advances receivable(38)(35)
Loans and merchant cash advances, net2,097 1,784 
(1) Included in the loans receivable gross balance as of March 31, 2026 is $35 million of interest receivable (December 31, 2025 - $24 million).