v3.26.3
Trade and Other Receivables (Tables)
 9 Months Ended
Sep. 30, 2026
Receivables [Abstract]  
Schedule of Trade and Other Receivables
Trade receivables and unbilled revenues, net of allowance for credit losses, were as follows:
September 30, 2026December 31, 2025
(in US $ millions)
Unbilled revenues, net270 229 
Trade receivables, net108 98 
Indirect taxes receivable48 109 
Accrued interest25 39 
Other receivables32 25 
483 500 
Activity in the allowance for credit losses was as follows for the three and nine months ended:
Three months ended September 30,Nine months ended September 30,
2026202520262025
(in US $ millions)
Balance, beginning of the period21 

16 17 16 
Provision for credit losses related to uncollectible receivables13 

7 26 21 
Write-offs(6)

(6)(15)(20)
Balance, end of the period28 

17 28 17 
September 30, 2026December 31, 2025
(in US $ millions)
Loans receivable, gross(1)
2,226 1,621 
Merchant cash advances receivable, gross370 358 
Allowance for credit losses related to uncollectible loans and merchant cash advances receivable
(246)(195)
Loans and merchant cash advances, net2,350 1,784 
(1) Included in the loans receivable gross balance as of September 30, 2026 is $35 million of interest receivable (December 31, 2025 - $24 million).