Accrued and Other Current Liabilities

9 Months Ended

Sep. 30, 2023

Payables and Accruals [Abstract]

Accrued and Other Current Liabilities

9. Accrued and Other Current Liabilities

Accrued and other current liabilities were as follows:

	As of December 31,		As of September 30,
	2022		2023
	(in millions)
Accrued losses related to legal matters	$	164	$	60
Accrued shopper and merchant liability (1)	103		120
Accrued advertising	58		35
Accrued compensation and benefits	35		38
Income and other taxes	17		2
Accrued professional, legal, and contractor services	44		40
Sales and indirect tax payable	25		33
Other	69		84
Total	$	515	$	412

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(1) Accrued merchant liability primarily includes liabilities to certain retailers for payment of goods.