v3.26.1
COMMITMENTS AND CONTINGENCIES (Tables)
 3 Months Ended
Mar. 31, 2026
Commitments and Contingencies Disclosure [Abstract]  
Schedule of Allowance for Transaction Losses and Negative Customer Balances The following table shows changes in the allowance for transaction losses and negative customer balances related to our protection programs for the three months ended March 31, 2026 and 2025:
Three Months Ended March 31,
20262025
(in millions)
Beginning balance$344 $342 
Provision(1)
276 278 
Realized losses and charge-offs(359)(348)
Recoveries(2)
49 33 
Ending balance$310 $305 
(1) Changes in estimates for the prior period provision related to the allowance for transaction losses are not material and are aggregated with current period provision.
(2) Recoveries are only relevant for the allowance for negative customer balances.