| Supplemental Financial Statement Information |
Supplemental Financial Statement Information Accounts Receivable The allowance for credit losses on accounts receivable was $924 million and $1.2 billion as of December 31, 2025 and September 30, 2026, respectively. Property and Equipment, Net Property and equipment, net, consisted of the following (in millions): | | | | | | | | | | | | | As of
December 31, 2025 | | As of
September 30, 2026 | Technical infrastructure(1) | $ | 203,679 | | | $ | 282,842 | | | Office space | 48,348 | | | 51,101 | | | Corporate and other assets | 14,463 | | | 7,157 | | | Property and equipment, in service | 266,490 | | | 341,100 | | | Less: accumulated depreciation | (98,485) | | | (113,543) | | | Add: assets not yet in service | 78,592 | | | 145,270 | | | Property and equipment, net | $ | 246,597 | | | $ | 372,827 | |
(1) As of December 31, 2025 and September 30, 2026, approximately 60% of technical infrastructure assets were comprised of servers and network equipment. The remaining balance was comprised of data center land and buildings and related assets. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following (in millions): | | | | | | | | | | | | | As of
December 31, 2025 | | As of
September 30, 2026 | Accrued fines and settlements(1) | $ | 15,594 | | | $ | 13,807 | | | Accrued purchases of property and equipment | 8,877 | | | 21,398 | | | Accrued customer liabilities | 5,029 | | | 5,328 | | | Payables to brokers for unsettled investment trades | 950 | | | 3,886 | | | Income taxes payable, net | 523 | | | 1,703 | | Other accrued expenses and current liabilities | 24,584 | | | 28,195 | | | Accrued expenses and other current liabilities | $ | 55,557 | | | $ | 74,317 | |
(1) See Legal Matters in Note 10 for further details. Noncontrolling Interests Total noncontrolling interests (NCI) in our consolidated subsidiaries were $3.4 billion and $6.9 billion as of December 31, 2025 and September 30, 2026, respectively, of which $841 million and $825 million were redeemable noncontrolling interests (RNCI) as of December 31, 2025 and September 30, 2026, respectively. NCI and RNCI are included within common stock and additional paid-in capital (APIC). Net loss attributable to noncontrolling interests was not material for any period presented and is included within the "other" component of OI&E. Accumulated Other Comprehensive Income (Loss) Components of AOCI, net of income tax, were as follows (in millions): | | | | | | | | | | | | | | | | | | | | | | | | | Foreign Currency Translation Adjustments | | Unrealized Gains (Losses) on Available-for-Sale Investments | | Unrealized Gains (Losses) on Cash Flow Hedges | | Total | | Balance as of December 31, 2024 | $ | (5,080) | | | $ | (299) | | | $ | 579 | | | $ | (4,800) | | | Other comprehensive income (loss) before reclassifications | 2,631 | | | 1,066 | | | (854) | | | 2,843 | | | Amounts excluded from the assessment of hedge effectiveness recorded in AOCI | 0 | | | 0 | | | (41) | | | (41) | | | Amounts reclassified from AOCI | 0 | | | (149) | | | 93 | | | (56) | | | Other comprehensive income (loss) | 2,631 | | | 917 | | | (802) | | | 2,746 | | | Balance as of September 30, 2025 | $ | (2,449) | | | $ | 618 | | | $ | (223) | | | $ | (2,054) | |
| | | | | | | | | | | | | | | | | | | | | | | | | Foreign Currency Translation Adjustments | | Unrealized Gains (Losses) on Available-for-Sale Investments | | Unrealized Gains (Losses) on Cash Flow Hedges | | Total | | Balance as of December 31, 2025 | $ | (2,558) | | | $ | 678 | | | $ | (36) | | | $ | (1,916) | | | Other comprehensive income (loss) before reclassifications | (442) | | | (2,455) | | | 465 | | | (2,432) | | | Amounts excluded from the assessment of hedge effectiveness recorded in AOCI | (4) | | | 0 | | | 74 | | | 70 | | | Amounts reclassified from AOCI | 0 | | | 42 | | | (90) | | | (48) | | | Other comprehensive income (loss) | (446) | | | (2,413) | | | 449 | | | (2,410) | | | Balance as of September 30, 2026 | $ | (3,004) | | | $ | (1,735) | | | $ | 413 | | | $ | (4,326) | |
The effects on net income of amounts reclassified from AOCI were as follows (in millions): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended | | Nine Months Ended | | | | | September 30, | | September 30, | | AOCI Components | | Location | | 2025 | | 2026 | | 2025 | | 2026 | | Unrealized gains (losses) on available-for-sale investments | | | | | | | | | | | Other income (expense), net | | $ | 46 | | | $ | (35) | | | $ | 187 | | | $ | (55) | | | | Benefit (provision) for income taxes | | (10) | | | 8 | | | (38) | | | 13 | | | | Net of income tax | | 36 | | | (27) | | | 149 | | | (42) | | | Unrealized gains (losses) on cash flow hedges | | | | | | | | | | Foreign exchange derivatives | | Revenue | | (237) | | | 196 | | | (133) | | | 82 | | | Interest rate derivatives | | Other income (expense), net | | 0 | | | 1 | | | 0 | | | 3 | | | | Benefit (provision) for income taxes | | 54 | | | (34) | | | 40 | | | 5 | | | | Net of income tax | | (183) | | | 163 | | | (93) | | | 90 | | | Total amount reclassified, net of income tax | | $ | (147) | | | $ | 136 | | | $ | 56 | | | $ | 48 | |
Other Income (Expense), Net Components of OI&E were as follows (in millions): | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended | | Nine Months Ended | | September 30, | | September 30, | | 2025 | | 2026 | | 2025 | | 2026 | | Interest income | $ | 1,076 | | | $ | 1,768 | | | $ | 3,128 | | | $ | 4,579 | | Interest expense(1) | (143) | | | (967) | | | (438) | | | (2,778) | | | Foreign currency exchange gain (loss), net | (143) | | | 22 | | | (318) | | | 7 | | | Gain (loss) on debt securities, net | 122 | | | (383) | | | 489 | | | (526) | | | Gain (loss) on equity securities, net | 10,734 | | | (8,664) | | | 21,778 | | | 127,282 | | | Income (loss) and impairment from equity method investments, net | (30) | | | (143) | | | 367 | | | (118) | | | Other | 1,143 | | | 146 | | | 1,598 | | | (968) | | | Other income (expense), net | $ | 12,759 | | | $ | (8,221) | | | $ | 26,604 | | | $ | 127,478 | |
(1)Interest expense is net of interest capitalized of $130 million and $405 million for the three months ended September 30, 2025 and 2026, respectively, and $301 million and $1.0 billion for the nine months ended September 30, 2025 and 2026, respectively.
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