v3.26.1
Trade and Other Receivables (Tables)
 6 Months Ended
Jun. 30, 2026
Receivables [Abstract]  
Schedule of Trade and Other Receivables
Trade receivables and unbilled revenues, net of allowance for credit losses, were as follows:
June 30, 2026December 31, 2025
(in US $ millions)
Unbilled revenues, net250 229 
Trade receivables, net98 98 
Indirect taxes receivable57 109 
Accrued interest34 39 
Other receivables27 25 
466 500 
Activity in the allowance for credit losses was as follows for the three and six months ended:
Three months ended June 30,Six months ended June 30,
2026202520262025
(in US $ millions)
Balance, beginning of the period19 

16 17 16 
Provision for credit losses related to uncollectible receivables7 

7 13 14 
Write-offs(5)

(7)(9)(14)
Balance, end of the period21 

16 21 16 
June 30, 2026December 31, 2025
(in US $ millions)
Loans receivable, gross(1)
2,034 1,621 
Merchant cash advances receivable, gross392 358 
Allowance for credit losses related to uncollectible loans and merchant cash advances receivable
(242)(195)
Loans and merchant cash advances, net2,184 1,784 
(1) Included in the loans receivable gross balance as of June 30, 2026 is $44 million of interest receivable (December 31, 2025 - $24 million).