CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2018		Sep. 30, 2017
Assets
Cash and cash equivalents	$ 8,162		$ 9,874
Restricted cash—U.S. litigation escrow (Note 2)	1,491		1,031
Investment securities (Note 3):
Trading	98		82
Available-for-sale	3,449		3,482
Settlement receivable	1,582		1,422
Accounts receivable	1,208		1,132
Customer collateral (Note 8)	1,324		1,106
Current portion of client incentives	340		344
Prepaid expenses and other current assets	562		550
Total current assets	18,216		19,023
Investment securities, available-for-sale (Note 3)	4,082		1,926
Client incentives	538		591
Property, equipment and technology, net (Note 4)	2,472		2,253
Goodwill (Note 5)	15,194		15,110
Intangible assets, net (Note 5)	27,558		27,848
Other assets	1,165		1,226
Total assets	69,225		67,977
Liabilities
Accounts payable	183		179
Settlement payable	2,168		2,003
Customer collateral (Note 8)	1,325		1,106
Accrued compensation and benefits	901		757
Client incentives	2,834		2,089
Accrued liabilities	1,160		1,129
Deferred purchase consideration	1,300		0
Current maturities of long-term debt (Note 6)	0		1,749
Accrued litigation (Note 17)	1,434		982
Total current liabilities	11,305		9,994
Long-term debt (Note 6)	16,630		16,618
Deferred tax liabilities (Note 16)	4,618		5,980
Deferred purchase consideration	0		1,304
Other liabilities	2,666		1,321
Total liabilities	35,219		35,217
Equity
Right to recover for covered losses (Note 2)	(7)	[1]	(52)	[2]
Additional paid-in capital	16,678		16,900
Accumulated income	11,318		9,508
Accumulated other comprehensive income (loss), net:
Investment securities, available-for-sale	(17)		73
Defined benefit pension and other postretirement plans	(61)		(76)
Derivative instruments classified as cash flow hedges	60		(36)
Foreign currency translation adjustments	565		917
Total accumulated other comprehensive income (loss), net	547		878
Total equity	34,006		32,760
Total liabilities and equity	69,225		67,977
Series A convertible participating preferred stock
Equity
Preferred stock (Note 11)	0		0
Series B convertible participating preferred stock
Equity
Preferred stock (Note 11)	2,291		2,326
Series C convertible participating preferred stock
Equity
Preferred stock (Note 11)	3,179		3,200
Class A common stock
Equity
Common stock (Note 11)	0		0
Class B common stock
Equity
Common stock (Note 11)	0		0
Class C common stock
Equity
Common stock (Note 11)	$ 0		$ 0

[1] (2) The as-converted value of preferred stock is calculated as the product of: (a) 2 million and 3 million shares of the UK&I and Europe preferred stock outstanding, respectively, as of September 30, 2018; (b) 12.955 and 13.888, the class A common stock conversion rate applicable to the UK&I and Europe preferred stock outstanding, respectively, as of September 30, 2018; and (c) $150.09, Visa’s class A common stock closing stock price as of September 30, 2018. Earnings per share is calculated based on unrounded numbers.

[2] (3) The as-converted value of preferred stock is calculated as the product of: (a) 2 million and 3 million shares of the UK&I and Europe preferred stock outstanding, respectively, as of September 30, 2017; (b) 13.077 and 13.948, the class A common stock conversion rate applicable to the UK&I and Europe preferred stock outstanding, respectively, as of September 30, 2017; and (c) $105.24, Visa’s class A common stock closing stock price as of September 30, 2017. Earnings per share is calculated based on unrounded numbers.