CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Sep. 30, 2016		Sep. 30, 2015	Sep. 30, 2014
Operating Revenues
Service revenues	$ 6,747	[1]	$ 6,302	$ 5,797
Data processing revenues	6,272	[1]	5,552	5,167
International transaction revenues	4,649	[1]	4,064	3,560
Other revenues	823	[1]	823	770
Client incentives	(3,409)	[1]	(2,861)	(2,592)
Net operating revenues	15,082	[1]	13,880	12,702
Operating Expenses
Personnel	2,226	[1]	2,079	1,875
Marketing	869	[1]	872	900
Network and processing	538	[1]	474	507
Professional fees	389	[1]	336	328
Depreciation and amortization	502	[1]	494	435
General and administrative	796	[1]	547	507
Litigation provision (Note 20)	2	[1]	14	453
Visa Europe Framework Agreement loss (Note 2)	1,877		0	0
Total operating expenses	7,199	[1]	4,816	5,005
Operating income	7,883	[1]	9,064	7,697
Non-operating Income (Expense)
Interest expense	(427)	[1]	(3)	(8)
Other (Note 4 and Note 12)	556	[1]	(66)	35
Non-operating income (expense)	129	[1]	(69)	27
Income before income taxes	8,012	[1]	8,995	7,724
Income tax provision (Note 19)	2,021	[1]	2,667	2,286
Net income	$ 5,991	[1]	$ 6,328	$ 5,438
Class A common stock
Earnings Per Share [Abstract]
Basic earnings per share (Note 15)	$ 2.49	[1],[2]	$ 2.58	$ 2.16
Basic weighted-average shares outstanding (Note 15)	1,906	[1]	1,954	1,993
Diluted earnings per share (Note 15)	$ 2.48	[1],[2]	$ 2.58	$ 2.16
Diluted weighted-average shares outstanding (Note 15)	2,414	[1],[2],[3]	2,457	2,523
Class B common stock
Earnings Per Share [Abstract]
Basic earnings per share (Note 15)	$ 4.10	[1],[2],[4]	$ 4.26	$ 3.63
Basic weighted-average shares outstanding (Note 15)	245	[1]	245	245
Diluted earnings per share (Note 15)	$ 4.09	[1],[2],[4]	$ 4.25	$ 3.62
Diluted weighted-average shares outstanding (Note 15)	245	[1],[2],[4]	245	245
Class C common stock
Earnings Per Share [Abstract]
Basic earnings per share (Note 15)	$ 9.94	[1],[2],[4]	$ 10.33	$ 8.65
Basic weighted-average shares outstanding (Note 15)	19	[1]	22	26
Diluted earnings per share (Note 15)	$ 9.93	[1],[2],[4]	$ 10.30	$ 8.62
Diluted weighted-average shares outstanding (Note 15)	19	[1],[2],[4]	22	26

[1] The Company did not include Visa Europe's financial results in the Company's consolidated statements of operations from the acquisition date, June 21, 2016, through June 30, 2016 as the impact was immaterial. The Company's consolidated statement of operations for the year ended September 30, 2016 includes Visa Europe's financial results for the three months ended September 30, 2016. See Note 2—Acquisition of Visa Europe.

[2] Figures in the table may not recalculate exactly due to rounding. Earnings per share is calculated based on unrounded numbers. The number of shares and per share amounts for the prior periods presented have been retroactively adjusted to reflect the four-for-one stock split effected in the fiscal second quarter of 2015. See Note 14—Stockholders' Equity.

[3] Weighted-average diluted shares outstanding are calculated on an as-converted basis, and include incremental common stock equivalents, as calculated under the treasury stock method. The computation includes 5 million, 6 million and 7 million common stock equivalents for fiscal 2016, 2015 and 2014, respectively, because their effect would have been dilutive. The computation excludes 2 million of common stock equivalents for fiscal 2016, 2015 and 2014 because their effect would have been anti-dilutive.

[4] .