Accrued and Other Current Liabilities

9 Months Ended

Sep. 30, 2024

Payables and Accruals [Abstract]

Accrued and Other Current Liabilities

8. Accrued and Other Current Liabilities

Accrued and other current liabilities were as follows:

	As of December 31,		As of September 30,
	2023		2024
	(in millions)
Accrued legal and regulatory matters	$	59	$	61
Accrued shopper and merchant liability (1)	113		117
Accrued advertising	58		64
Accrued compensation and benefits	38		22
Accrued professional, legal, and contractor services	47		41
Sales and indirect tax liabilities	35		35
Insurance reserves	32		49
Advances from payment card issuer	—		57
Other	69		84
Total	$	451	$	530

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