v3.26.3
Segment
 9 Months Ended
Sep. 30, 2026
Segment Reporting [Abstract]  
Segment Segment
The Company has one reportable segment managed on a consolidated basis by the Chief Executive Officer (CEO) who is the chief operating decision maker (“CODM”). In identifying one reportable segment, the Company considered the basis of organization for the continued development of the Aurora Driver, an advanced and scalable suite of self-driving hardware, software and data services designed as a platform to adapt and interoperate amongst vehicle types and applications.
The accounting policies of the segment are the same as those described in the summary of significant accounting policies. The CODM assesses performance and decides how to allocate resources based on net loss that is also reported on the income statement as consolidated net loss. The measure of segment assets is reported on the balance sheet as consolidated total assets.
The CODM allocates resources and evaluates performance based on net loss, which is the Company’s measure of segment profit or loss. The CODM considers budget to actual and year-over-year variances for net loss when making decisions about how to utilize the company’s resources.
The components of segment profit or loss were as follows (in millions):
Three Months Ended
September 30,		Nine Months Ended
September 30,
2026202520262025
Revenue
$3 $1 $6 $2 
Less:
Cost of revenue
8 6 20 11 
Personnel expenses119 108 366 335 
Other operating expenses79 58 227 179 
Other segment items (a)
31 30 120 87 
Net loss$(234)$(201)$(727)$(610)
(a) Other segment items include stock-based compensation expense, change in fair value of derivative liabilities, and other income (expense), net