CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2016		Sep. 30, 2016
Assets
Cash and cash equivalents	$ 5,824		$ 5,619
Restricted cash—U.S. litigation escrow (Note 3)	1,028		1,027
Investment securities (Note 4):
Trading	82		71
Available-for-sale	3,615		3,248
Settlement receivable	1,333		1,467
Accounts receivable	1,120		1,041
Customer collateral (Note 6)	1,006		1,001
Current portion of client incentives	265		284
Prepaid expenses and other current assets	416		555
Total current assets	14,689		14,313
Investment securities, available-for-sale (Note 4)	3,802		3,931
Client incentives	484		448
Property, equipment and technology, net	2,201		2,150
Other assets	921		893
Intangible assets, net (Note 2)	26,381		27,234
Goodwill (Note 2)	14,892		15,066
Total assets	63,370		64,035
Liabilities
Accounts payable	118		203
Settlement payable	2,059		2,084
Customer collateral (Note 6)	1,006		1,001
Accrued compensation and benefits	433		673
Client incentives	1,872		1,976
Accrued liabilities	1,546		1,128
Current maturities of long-term debt and short-term debt (Note 5)	2,313		0
Accrued litigation (Note 12)	994		981
Total current liabilities	10,341		8,046
Long-term debt (Note 5)	14,138		15,882
Deferred tax liabilities	4,822		4,808
Deferred purchase consideration (Note 2)	1,164		1,225
Other liabilities	1,179		1,162
Total liabilities	31,644		31,123
Equity
Treasury stock	(170)		(170)
Right to recover for covered losses (Note 3)	(128)	[1],[2]	(34)
Additional paid-in capital	17,184		17,395
Accumulated income	10,492		10,462
Accumulated other comprehensive loss, net:
Investment securities, available-for-sale	32		36
Defined benefit pension and other postretirement plans	(221)		(225)
Derivative instruments classified as cash flow hedges	27		(50)
Foreign currency translation adjustments	(1,207)		(219)
Total accumulated other comprehensive loss, net	(1,369)		(458)
Total equity	31,726		32,912
Total liabilities and equity	63,370		64,035
Series A Preferred Stock
Equity
Preferred stock	0		0
Series B Preferred Stock
Equity
Preferred stock	2,516		2,516
Series C Preferred Stock
Equity
Preferred stock	3,201		3,201
Class A common stock
Equity
Common stock	0		0
Class B common stock
Equity
Common stock	0		0
Class C common stock
Equity
Common stock	$ 0		$ 0

[1] Figures in the table may not recalculate exactly due to rounding. As-converted and book values are based on unrounded numbers.

[2] The as-converted value of preferred stock is calculated as the product of: (a) 2 million and 3 million shares of the U.K.&I and Europe preferred stock outstanding, respectively, as of December 31, 2016; (b) the 13.952 class A common stock conversion rate applicable to both the U.K.&I and Europe preferred stock as of December 31, 2016; and (c) $78.02, Visa's class A common stock closing stock price as of December 31, 2016.