Accrued and Other Current Liabilities

12 Months Ended

Dec. 31, 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,
	2022		2023
	(in millions)
Accrued losses related to legal matters	$	164	$	59
Accrued shopper and merchant liability (1)	103		113
Accrued advertising	58		58
Accrued compensation and benefits	35		38
Income and other taxes	17		—
Accrued professional, legal, and contractor services	44		47
Sales and indirect tax payable	25		35
Other	69		101
Total	$	515	$	451

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