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Accrued and Other Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2015
Sep. 30, 2015
Accrued Liabilities [Line Items]    
Accrued operating expenses $ 220 $ 257
Visa Europe put option [1] 0 255
Deferred revenue 80 81
Accrued interest expenses [2] 23 0
Accrued income taxes [3] 522 75
Other [4] 164 181
Total 1,009 849
Other Non-current Liabilities [Abstract]    
Accrued income taxes 771 752
Employee benefits 82 77
Other 70 68
Total 923 897
Level 3 | Visa Europe put option | Fair Value, Measurements, Recurring    
Accrued Liabilities [Line Items]    
Visa Europe put option $ 0 $ 255
[1] On November 2, 2015, the Company and Visa Europe entered into the Put Option Amendment to align certain terms of the Put with the terms of the Visa Europe Transaction Agreement. Exercise of the Amended Put Option by the Visa Europe board of directors is mandatory, subject to the satisfaction of the terms and conditions of the Transaction Agreement. As such, for accounting purposes, it is not treated as a written put option and is not required to be recorded at fair value. At December 31, 2015, Visa expected to complete the transaction in accordance with the Transaction Agreement. Therefore, management concluded that it does not expect the Put to revert to its original, unamended form or to be unilaterally exercised by Visa Europe in the future. As a result, the value of the Put was reduced to zero at December 31, 2015. See Note 2—Visa Europe and Note 4—Fair Value Measurements and Investments.
[2] The balance at December 31, 2015 is due to the issuance of long-term debt in conjunction with the anticipated acquisition of Visa Europe. See Note 2—Visa Europe and Note 5—Debt.
[3] The increase in accrued income taxes is primarily related to current income taxes accrued in the first quarter of fiscal 2016, but payable in the second quarter of fiscal 2016.
[4] Prior period current deferred tax liabilities have been retroactively reclassed to non-current deferred tax liabilities on the consolidated balance sheets upon adoption of FASB issued ASU 2015-17. See Note 1—Summary of Significant Accounting Policies and Note 12—Income Taxes.