8,436

1,379

(15)

1

$ (14)

15

0

^[2]

7

0

$ (425)

$ 425

400

$ 400

3

Restricted stock and performance-based shares settled in cash for taxes (in shares)

118

$ 118

^[2]

0

Restricted stock and performance-based shares settled in cash for taxes

(118)

$ (118)

Cash dividends declared and paid, at a quarterly amount per class A common stock

(1,886)

(26)

(5,331)

$ (275)

(5,056)

Balance as of end of period at Mar. 31, 2023

5

38,565

$ 1,885

^[1]

$ 20,095

(35)

17,610

(990)

Beginning balance (in shares) at Dec. 31, 2022

1,874

5

Balance as of beginning of period at Dec. 31, 2022

36,924

$ 1,981

$ 19,827

(28)

16,403

(1,259)

Beginning balance (in shares) at Dec. 31, 2022

1,881

Increase (Decrease) in Stockholders' Equity [Roll Forward]

4,257

269

(7)

0

^[3]

2

0

$ (96)

$ 96

223

$ 223

1

Restricted stock and performance-based shares settled in cash for taxes (in shares)

62

$ 62

^[3]

0

Restricted stock and performance-based shares settled in cash for taxes

(6)

$ (6)

Cash dividends declared and paid, at a quarterly amount per class A common stock

(941)

(10)

(2,216)

$ (107)

(2,109)

Balance as of end of period at Mar. 31, 2023

5

$ 38,565

$ 1,885

^[1]

$ 20,095

(35)

17,610

(990)

Beginning balance (in shares) at Sep. 30, 2023

1,874

5

Balance as of beginning of period at Sep. 30, 2023

$ 38,733

$ 1,698

^[4]

$ 20,452

(140)

18,040

(1,317)

Beginning balance (in shares) at Sep. 30, 2023

1,849

Increase (Decrease) in Stockholders' Equity [Roll Forward]

9,553

319

(60)

0

$ (25)

25

0

^[5]

2

0

$ (71)

$ 71

451

$ 451

3

Restricted stock and performance-based shares settled in cash for taxes (in shares)

183

$ 183

(1)

Restricted stock and performance-based shares settled in cash for taxes

(181)

$ (181)

Cash dividends declared and paid, at a quarterly amount per class A common stock

(2,120)

(25)

$ (6,393)

$ (267)

(6,126)

Balance as of end of period at Mar. 31, 2024

5

$ 40,485

$ 1,602

^[4]

$ 20,709

(175)

19,347

(998)

Beginning balance (in shares) at Dec. 31, 2023

1,828

5

Balance as of beginning of period at Dec. 31, 2023

39,733

$ 1,615

$ 20,490

(139)

18,422

(655)

Beginning balance (in shares) at Dec. 31, 2023

1,836

Increase (Decrease) in Stockholders' Equity [Roll Forward]

4,663

(343)

(36)

0

^[6]

1

0

$ (13)

$ 13

242

$ 242

1

Restricted stock and performance-based shares settled in cash for taxes (in shares)

79

$ 79

^[6]

0

Restricted stock and performance-based shares settled in cash for taxes

(9)

$ (9)

Cash dividends declared and paid, at a quarterly amount per class A common stock

(1,060)

(10)

$ (2,784)

$ (106)

(2,678)

Balance as of end of period at Mar. 31, 2024

5

$ 40,485

$ 1,602

^[4]

$ 20,709

$ (175)

$ 19,347

$ (998)

Revenue from Contract with Customer [Abstract]

1,828

[1]	As of March 31, 2023 and September 30, 2022, the book value of series A preferred stock was $627 million and $1.0 billion, respectively. Refer to Note 5—U.S. and Europe Retrospective Responsibility Plans for the book value of series B and series C preferred stock.
[2]	Increase or decrease is less than one million shares.
[3]	Increase or decrease is less than one million shares.
[4]	As of March 31, 2024 and September 30, 2023, the book value of series A preferred stock was $385 million and $456 million, respectively. Refer to Note 5—U.S. and Europe Retrospective Responsibility Plans for the book value of series B and series C preferred stock
[5]	Increase or decrease is less than one million shares.
[6]	Increase or decrease is less than one million shares.

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (UNAUDITED) (Parenthetical) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2024	Mar. 31, 2023	Sep. 30, 2023	Sep. 30, 2022
Dividends declared, quarterly, per share (in dollars per share)	$ 0.52	$ 0.45	$ 0.52	$ 0.45
Dividends paid, quarterly, per share (in dollars per share)	$ 0.52	$ 0.45	$ 0.52	$ 0.45
Preferred stock	$ 1,602		$ 1,602		$ 1,698
Series A preferred stock
Preferred stock	$ 385	$ 627	$ 385	$ 627	$ 456	$ 1,000

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Millions	6 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Operating Activities
Net income	$ 9,553	$ 8,436
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Client incentives	6,605	5,691
Share-based compensation	451	400
Depreciation and amortization	496	461
Deferred income taxes	(68)	(154)
VE territory covered losses incurred	(60)	(15)
(Gains) losses on equity investments, net	26	196
Other	58	(22)
Change in operating assets and liabilities:
Settlement receivable	(1,335)	147
Accounts receivable	34	(67)
Client incentives	(7,088)	(5,521)
Other assets	(258)	(77)
Accounts payable	(25)	(48)
Settlement payable	1,143	(493)
Accrued and other liabilities	(1,479)	(1,047)
Accrued litigation	99	144
Net cash provided by (used in) operating activities	8,152	8,031
Investing Activities
Purchases of property, equipment and technology	(548)	(459)
Investment securities:
Purchases	(3,686)	(2,487)
Proceeds from maturities and sales	2,145	1,760
Acquisitions, net of cash and restricted cash acquired	(915)	0
Purchases of other investments	(14)	(70)
Settlement of derivative instruments	0	402
Other investing activities	(47)	19
Net cash provided by (used in) investing activities	(3,065)	(835)
Financing Activities
Repurchase of class A common stock	(6,338)	(5,309)
Repayments of debt	0	(2,250)
Dividends paid	(2,120)	(1,886)
Cash proceeds from issuance of class A common stock under equity plans	183	118
Restricted stock and performance-based shares settled in cash for taxes	(181)	(118)
Other financing activities	203	172
Net cash provided by (used in) financing activities	(8,253)	(9,273)
Effect of exchange rate changes on cash, cash equivalents, restricted cash and restricted cash equivalents	124	828
Increase (decrease) in cash, cash equivalents, restricted cash and restricted cash equivalents	(3,042)	(1,249)
Cash, cash equivalents, restricted cash and restricted cash equivalents at beginning of period	21,990	20,377
Cash, cash equivalents, restricted cash and restricted cash equivalents at end of period	18,948	19,128
Supplemental Disclosure
Cash paid for income taxes, net	3,658	2,635
Interest payments on debt	261	293
Accruals related to purchases of property, equipment and technology	$ 99	$ 148

Summary of Significant Accounting Policies	6 Months Ended
Summary of Significant Accounting Policies	Mar. 31, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 1—Summary of Significant Accounting Policies Organization. Visa Inc., together with its subsidiaries (Visa or the Company), is a global payments technology company that facilitates global commerce and money movement across more than 200 countries and territories. Visa operates one of the world’s largest electronic payments networks — VisaNet — which provides transaction processing services (primarily authorization, clearing and settlement). The Company offers products, solutions and services that facilitate secure, reliable and efficient money movement for participants in the ecosystem. Visa is not a financial institution and does not issue cards, extend credit or set rates and fees for account holders of Visa products. In most cases, account holder and merchant relationships belong to, and are managed by, Visa’s financial institution clients. Consolidation and basis of presentation. The accompanying unaudited consolidated financial statements include the accounts of Visa and its consolidated entities and are presented in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). The Company consolidates its majority-owned and controlled entities, including variable interest entities (VIEs) for which the Company is the primary beneficiary. The Company’s investments in VIEs have not been material to its unaudited consolidated financial statements as of and for the periods presented. Intercompany balances and transactions have been eliminated in consolidation. The accompanying unaudited consolidated financial statements are presented in accordance with the U.S. Securities and Exchange Commission (SEC) requirements for Quarterly Reports on Form 10-Q and, consequently, do not include all of the annual disclosures required by U.S. GAAP. Reference should be made to Visa’s Annual Report on Form 10-K for the year ended September 30, 2023 for additional disclosures, including a summary of the Company’s significant accounting policies. In the opinion of management, the accompanying unaudited consolidated financial statements include all normal recurring adjustments necessary for a fair presentation of the Company’s financial position, results of operations and cash flows for the interim periods presented. The results of operations for interim periods are not necessarily indicative of results for the full year. Use of estimates. The preparation of the accompanying unaudited consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions about future events. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited consolidated financial statements and reported amounts of revenue and expenses during the reporting period. These estimates may change as new events occur and additional information is obtained, and will be recognized in the period in which such changes occur. Future actual results could differ materially from these estimates.

Acquisitions	6 Months Ended
Acquisitions	Mar. 31, 2024
Business Combination and Asset Acquisition [Abstract]
Acquisitions	Note 2—Acquisitions On January 16, 2024, Visa acquired Pismo Holdings, a global cloud-native issuer processing and core banking platform, for a purchase consideration of $929 million. The Company allocated $139 million of the purchase consideration to technology, customer relationships, other net assets acquired and deferred tax liabilities and the remaining $790 million to goodwill

Revenue

6 Months Ended

Mar. 31, 2024

Revenue

Note 3—Revenue

The nature, amount, timing and uncertainty of the Company’s revenue and cash flows and how they are affected by economic factors are most appropriately depicted through the Company’s revenue categories and geographical markets. The following tables disaggregate the Company’s net revenue by revenue category and by geography:


	Three Months Ended March 31,				Six Months Ended March 31,
	2024		2023		2024		2023
	(in millions)
Service revenue	$	4,033	$	3,771	$	7,948	$	7,282
Data processing revenue	4,259		3,819		8,615		7,646
International transaction revenue	2,984		2,749		6,003		5,546
Other revenue	756		551		1,448		1,138
Client incentives	(3,257)		(2,905)		(6,605)		(5,691)
Net revenue	$	8,775	$	7,985	$	17,409	$	15,921


	Three Months Ended March 31,				Six Months Ended March 31,
	2024		2023		2024		2023
	(in millions)
U.S.	$	3,643	$	3,540	$	7,288	$	7,107
International	5,132		4,445		10,121		8,814
Net revenue	$	8,775	$	7,985	$	17,409	$	15,921

Remaining performance obligations are comprised of deferred revenue and contract revenue that will be invoiced and recognized as revenue in future periods primarily related to value added services. As of March 31, 2024, the remaining performance obligations were $3.4 billion. The Company expects approximately half to be recognized as revenue in the next two years and the remaining thereafter. However, the amount and timing of revenue recognition is affected by several factors, including contract modifications and terminations, which could impact the estimate of amounts allocated to remaining performance obligations and when such revenue could be recognized.

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents [Abstract]

Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents

6 Months Ended

Mar. 31, 2024

Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents

Note 4—Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents

The Company reconciles cash, cash equivalents, restricted cash and restricted cash equivalents reported on the consolidated balance sheets that aggregate to the beginning and ending balances shown in the consolidated statements of cash flows as follows:



	March 31, 2024		September 30, 2023
	(in millions)
Cash and cash equivalents	$	12,993	$	16,286
Restricted cash and restricted cash equivalents:
U.S. litigation escrow	1,584		1,764
Customer collateral	3,367		3,005
Prepaid expenses and other current assets	1,004		935
Cash, cash equivalents, restricted cash and restricted cash equivalents	$	18,948	$	21,990

U.S. and Europe Retrospective Responsibility Plans

6 Months Ended

Mar. 31, 2024

Retrospective Responsibility Plans [Abstract]

U.S. and Europe Retrospective Responsibility Plans

Note 5—U.S. and Europe Retrospective Responsibility Plans

U.S. Retrospective Responsibility Plan

Under the terms of the U.S. retrospective responsibility plan, the Company maintains an escrow account from which settlements of, or judgments in, certain litigation (U.S. covered litigation) are paid. The accrual related to the U.S. covered litigation could be either higher or lower than the U.S. litigation escrow account balance. See Note 13—Legal Matters.

The following table presents the changes in the restricted cash equivalents—U.S. litigation escrow account:


	Six Months Ended March 31,
	2024		2023
	(in millions)
Balance as of beginning of period	$	1,764	$	1,449
Deposits into the U.S. litigation escrow account	—		350

Payments to opt-out merchants(1), net of interest earned on escrow funds	(180)		(183)
Balance as of end of period	$	1,584	$	1,616

(1)These payments are associated with the interchange multidistrict litigation. See Note 13—Legal Matters.

Europe Retrospective Responsibility Plan

Visa Inc., Visa International and Visa Europe are parties to certain existing and potential litigation relating to the setting of multilateral interchange fee rates in the Visa Europe territory (VE territory covered litigation). Under the terms of the Europe retrospective responsibility plan, the Company is entitled to recover certain losses resulting from VE territory covered litigation (VE territory covered losses) through a periodic adjustment to the class A common stock conversion rates applicable to the series B and C preferred stock. VE territory covered losses are recorded in right to recover for covered losses, a contra-equity account within stockholders’ equity, before the corresponding adjustment to the applicable conversion rate is effected. Adjustments to the conversion rate may be executed once in any six-month period unless a single, individual loss greater than €20 million is incurred, in which case, the six-month limitation does not apply. When the adjustment to the conversion rate is made, the amount previously recorded in right to recover for covered losses is then recorded against the book value of the preferred stock within stockholders’ equity.

The following table presents the activities related to VE territory covered losses in preferred stock and right to recover for covered losses within stockholders’ equity:


	Six Months Ended March 31, 2024
	Preferred Stock				Right to Recover for Covered Losses
	Series B		Series C
	(in millions)
Balance as of beginning of period	$	441	$	801	$	(140)
VE territory covered losses incurred(1)	—		—		(60)
Recovery through conversion rate adjustment	(22)		(3)		25
Balance as of end of period	$	419	$	798	$	(175)


	Six Months Ended March 31, 2023
	Preferred Stock				Right to Recover for Covered Losses
	Series B		Series C
	(in millions)
Balance as of beginning of period	$	460	$	812	$	(35)
VE territory covered losses incurred(1)	—		—		(15)
Recovery through conversion rate adjustment(2)	(7)		(7)		15
Balance as of end of period	$	453	$	805	$	(35)

(1)VE territory covered losses incurred reflect settlements with merchants and additional legal costs. See Note 13—Legal Matters.

(2)Adjustment to right to recover for covered losses for the conversion rate adjustment differs from the actual recovered amount due to differences in foreign exchange rates between the time the losses were incurred and the subsequent recovery through the conversion rate adjustment.

The following table presents the as-converted value of the preferred stock available to recover VE territory covered losses compared to the book value of preferred stock recorded within the Company’s consolidated balance sheets:


	March 31, 2024				September 30, 2023
	As-converted Value of Preferred Stock(1),(2)		Book Value of Preferred Stock(1)		As-converted Value of Preferred Stock(1),(3)		Book Value of Preferred Stock(1)
	(in millions)
Series B preferred stock	$	2,010	$	419	$	1,676	$	441
Series C preferred stock	3,194		798		2,635		801
Total	5,204		1,217		4,311		1,242
Less: right to recover for covered losses	(175)		(175)		(140)		(140)
Total recovery for covered losses available	$	5,029	$	1,042	$	4,171	$	1,102

(1)Figures in the table may not recalculate exactly due to rounding. As-converted and book values are based on unrounded numbers.

(2)As of March 31, 2024, the as-converted value of preferred stock is calculated as the product of: (a) 2 million and 3 million shares of the series B and C preferred stock outstanding, respectively; (b) 2.903 and 3.625, the class A common stock conversion rate applicable to the series B and C preferred stock outstanding, respectively; and (c) $279.08, Visa’s class A common stock closing stock price.

(3)As of September 30, 2023, the as-converted value of preferred stock is calculated as the product of: (a) 2 million and 3 million shares of the series B and C preferred stock outstanding, respectively; (b) 2.937 and 3.629, the class A common stock conversion rate applicable to the series B and C preferred stock outstanding, respectively; and (c) $230.01, Visa’s class A common stock closing stock price.

Fair Value Measurements and Investments

6 Months Ended

Mar. 31, 2024

Fair Value Disclosures [Abstract]

Fair Value Measurements and Investments

Note 6—Fair Value Measurements and Investments

Assets and Liabilities Measured at Fair Value on a Recurring Basis


	Fair Value Measurements Using Inputs Considered as
	Level 1				Level 2
	March 31, 2024		September 30, 2023		March 31, 2024		September 30, 2023
	(in millions)
Assets
Cash equivalents and restricted cash equivalents:
Money market funds	$	9,050	$	13,504	$	—	$	—

U.S. Treasury securities	834		301		—		—
Investment securities:
Marketable equity securities	374		339		—		—
U.S. government-sponsored debt securities	—		—		1,510		1,108
U.S. Treasury securities	5,918		4,316		—		—
Other current and non-current assets:
Money market funds	29		23		—		—
Derivative instruments	—		—		210		293
Total	$	16,205	$	18,483	$	1,720	$	1,401
Liabilities
Accrued compensation and benefits:
Deferred compensation liability	$	223	$	175	$	—	$	—
Accrued and other liabilities:
Derivative instruments	—		—		278		396
Total	$	223	$	175	$	278	$	396

Level 1 assets and liabilities. Money market funds, U.S. Treasury securities and marketable equity securities are classified as Level 1 within the fair value hierarchy, as fair value is based on unadjusted quoted prices in active markets for identical assets. The Company’s deferred compensation liability is measured at fair value based on marketable equity securities held under the deferred compensation plan.

Level 2 assets and liabilities. The fair value of U.S. government-sponsored debt securities, as provided by third-party pricing vendors, is based on quoted prices in active markets for similar, not identical, assets. Derivative instruments are valued using inputs that are observable in the market or can be derived principally from or corroborated by observable market data.

U.S. Government-sponsored Debt Securities and U.S. Treasury Securities

The amortized cost, unrealized gains and losses and fair value of debt securities were as follows:


	March 31, 2024
	Amortized Cost		Gross Unrealized				Fair Value
			Gains		Losses
	(in millions)
U.S. government-sponsored debt securities	$	1,511	$	—	$	(1)	$	1,510
U.S. Treasury securities	6,782		4		(34)		6,752
Total	$	8,293	$	4	$	(35)	$	8,262


	September 30, 2023
	Amortized Cost		Gross Unrealized				Fair Value
			Gains		Losses
	(in millions)
U.S. government-sponsored debt securities	$	1,109	$	1	$	(2)	$	1,108
U.S. Treasury securities	4,697		—		(80)		4,617
Total	$	5,806	$	1	$	(82)	$	5,725

Debt securities with unrealized losses for less than 12 months and 12 months or greater were as follows:


	March 31, 2024
	Less Than 12 Months				12 Months or Greater
	Fair Value		Gross Unrealized Losses		Fair Value		Gross Unrealized Losses
	(in millions)
U.S. government-sponsored debt securities	$	1,282	$	(1)	$	—	$	—
U.S. Treasury securities	2,789		(6)		1,870		(28)
Total	$	4,071	$	(7)	$	1,870	$	(28)


	September 30, 2023
	Less Than 12 Months				12 Months or Greater
	Fair Value		Gross Unrealized Losses		Fair Value		Gross Unrealized Losses
	(in millions)
U.S. government-sponsored debt securities	$	412	$	(2)	$	50	$	—
U.S. Treasury securities	1,360		(12)		2,128		(68)
Total	$	1,772	$	(14)	$	2,178	$	(68)

The unrealized losses were primarily attributable to changes in interest rates.

The stated maturities of debt securities were as follows:


	March 31, 2024
	(in millions)
Due within one year	$	5,170
Due after one year through five years	3,092
Total	$	8,262

Equity Securities

For the three months ended March 31, 2024 and 2023, the Company recognized net unrealized losses of $23 million and $82 million, respectively, on marketable and non-marketable equity securities held as of period end. For the six months ended March 31, 2024 and 2023, the Company recognized net unrealized gains of $13 million and net unrealized losses of $184 million, respectively, on marketable and non-marketable equity securities held as of period end.

Fair value measurement alternative. The Company’s investments in privately held companies do not have readily determinable fair values. These investments are measured at fair value on a non-recurring basis and are classified as Level 3 due to the absence of quoted market prices, the inherent lack of liquidity and the fact that significant inputs used to measure fair value are unobservable and require management’s judgment.

The following table summarizes the Company’s non-marketable equity securities held as of period end that were accounted for using the fair value measurement alternative:


	March 31, 2024
	(in millions)
Initial cost basis	$	710
Adjustments:
Upward adjustments	909
Downward adjustments (including impairment)	(445)
Carrying amount	$	1,174

Unrealized gains and losses of the Company’s non-marketable equity securities held as of period end that were accounted for using the fair value measurement alternative were as follows:


	Three Months Ended March 31,				Six Months Ended March 31,
	2024		2023		2024		2023
	(in millions)
Upward adjustments	$	—	$	2	$	9	$	19
Downward adjustments (including impairment)	$	(15)	$	(89)	$	(15)	$	(89)

Other Fair Value Disclosures

Debt. Debt instruments are measured at amortized cost on the Company’s consolidated balance sheets. The fair value of the debt instruments, as provided by third-party pricing vendors, is based on quoted prices in active markets for similar, not identical, assets. If measured at fair value in the financial statements, these instruments would be classified as Level 2 in the fair value hierarchy. As of March 31, 2024, the carrying value and estimated fair value of debt was $20.6 billion and $18.6 billion, respectively. As of September 30, 2023, the carrying value and estimated fair value of debt was $20.5 billion and $17.7 billion, respectively.

Other financial instruments not measured at fair value. As of March 31, 2024, the carrying values of settlement receivable and payable and customer collateral are an approximate fair value due to their generally short maturities. If measured at fair value in the financial statements, these financial instruments would be classified as Level 2 in the fair value hierarchy.

Non-financial assets. Certain non-financial assets such as goodwill, intangible assets and property, equipment and technology are subject to non-recurring fair value measurements if they are deemed to be impaired. The Company performed an annual impairment review of its indefinite-lived intangible assets and goodwill as of February 1, 2024, and concluded there was no impairment as of that date. No recent events or changes in circumstances indicated that impairment existed as of March 31, 2024

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

Debt

6 Months Ended

Mar. 31, 2024

Debt Disclosure [Abstract]

Debt

Note 7—Debt

The Company had outstanding debt as follows:


	March 31, 2024		September 30, 2023		Effective Interest Rate(1)
	(in millions, except percentages)
U.S. dollar notes
3.15% Senior Notes due December 2025	$	4,000	$	4,000	3.26	%
1.90% Senior Notes due April 2027	1,500		1,500		2.02	%
0.75% Senior Notes due August 2027	500		500		0.84	%
2.75% Senior Notes due September 2027	750		750		2.91	%
2.05% Senior Notes due April 2030	1,500		1,500		2.13	%
1.10% Senior Notes due February 2031	1,000		1,000		1.20	%
4.15% Senior Notes due December 2035	1,500		1,500		4.23	%
2.70% Senior Notes due April 2040	1,000		1,000		2.80	%
4.30% Senior Notes due December 2045	3,500		3,500		4.37	%
3.65% Senior Notes due September 2047	750		750		3.73	%
2.00% Senior Notes due August 2050	1,750		1,750		2.09	%
Euro notes
1.50% Senior Notes due June 2026	1,459		1,434		1.71	%
2.00% Senior Notes due June 2029	1,081		1,062		2.13	%
2.375% Senior Notes due June 2034	702		690		2.53	%
Total debt	20,992		20,936
Unamortized discounts and debt issuance costs	(151)		(159)
Hedge accounting fair value adjustments(2)	(238)		(314)
Total carrying value of debt	$	20,603	$	20,463

Reported as:
Current maturities of debt	$	—	$	—
Long-term debt	20,603		20,463
Total carrying value of debt	$	20,603	$	20,463

(1)Effective interest rates disclosed do not reflect hedge accounting adjustments.

(2)Represents the fair value of interest rate swap agreements entered into on a portion of the outstanding senior notes.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
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-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
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-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Settlement Guarantee Management	6 Months Ended
Settlement Guarantee Management	Mar. 31, 2024
Settlement Guarantee Management [Abstract]
Settlement Guarantee Management	Note 8—Settlement Guarantee Management The Company indemnifies its clients for settlement losses suffered due to failure of any other client to fund its settlement obligations in accordance with the Visa operating rules. This indemnification creates settlement risk for the Company due to the difference in timing between the date of a payment transaction and the date of subsequent settlement. The Company maintains and regularly reviews global settlement risk policies and procedures to manage settlement risk, which may require clients to post collateral if certain credit standards are not met. Historically, the Company has experienced minimal losses as a result of its settlement risk guarantee. However, the Company’s future obligations, which could be material under its guarantees, are not determinable as they are dependent upon future events. The Company’s settlement exposure is limited to the amount of unsettled Visa payment transactions at any point in time, which vary significantly day to day. During the six months ended March 31, 2024, the Company’s maximum daily settlement exposure was $133.7 billion and the average daily settlement exposure was $82.3 billion. To mitigate the risk of settlement exposure, the Company holds various forms of collateral including restricted cash, letters of credit, guarantees, beneficial rights to trust assets and pledged securities. As of March 31, 2024, the Company had total collateral of $7.2 billion.

The entire disclosure for each guarantee obligation, or each group of similar guarantee obligations, including (a) the nature of the guarantee, including its term, how it arose, and the events or circumstances that would require the guarantor to perform under the guarantee; (b) the maximum potential amount of future payments (undiscounted) the guarantor could be required to make under the guarantee; (c) the current carrying amount of the liability, if any, for the guarantor's obligations under the guarantee; and (d) the nature of any recourse provisions under the guarantee, and any assets held either as collateral or by third parties, and any relevant related party disclosure. Excludes disclosures about product warranties.

Stockholders' Equity Note [Abstract]

Stockholders' Equity

6 Months Ended

Mar. 31, 2024

Stockholders' Equity

Note 9—Stockholders’ Equity

As-converted class A common stock. The number of shares of each series and class, and the number of shares of class A common stock on an as-converted basis were as follows:


	March 31, 2024					September 30, 2023
	Shares Outstanding		Conversion Rate Into Class A Common Stock		As-converted Class A Common Stock(1)	Shares Outstanding		Conversion Rate Into Class A Common Stock		As-converted Class A Common Stock(1)
	(in millions, except conversion rate)
Series A preferred stock	—	(2)	100.0000		6	—	(2)	100.0000		7
Series B preferred stock	2		2.9030		7	2		2.9370		7
Series C preferred stock	3		3.6250		11	3		3.6290		11
Class A common stock	1,574		—		1,574	1,594		—		1,594
Class B-1 common stock	245		1.5875	(3)	390	245		1.5875	(3)	390
Class C common stock	9		4.0000		37	10		4.0000		38
Total					2,025					2,047

(1)Figures in the table may not recalculate exactly due to rounding. As-converted class A common stock is calculated based on unrounded numbers.

(2)The number of shares outstanding was less than one million.

(3)The class B-1 to class A common stock conversion rate is presented on a rounded basis. Conversion calculations for dividend payments are based on a conversion rate rounded to the tenth decimal.

Reduction in as-converted shares. The following table presents the reduction in the number of as-converted class B-1 common stock after deposits into the U.S. litigation escrow account under the U.S. retrospective responsibility plan:


	Six Months Ended March 31,
	2024		2023
	(in millions, except per share data)
Reduction in equivalent number of class A common stock	—		2
Effective price per share(1)	$	—	$	209.14
Deposits into the U.S. litigation escrow account	$	—	$	350

(1)Effective price per share for each adjustment is calculated using the volume-weighted average price of the Company’s class A common stock over a pricing period in accordance with the Company’s current certificate of incorporation.

The following table presents the reduction in the number of as-converted series B and C preferred stock after the Company recovered VE territory covered losses through conversion rate adjustments under the Europe retrospective responsibility plan:


	Six Months Ended March 31, 2024						Six Months Ended March 31, 2023
	Series B			Series C			Series B			Series C
	(in millions, except per share data)
Reduction in equivalent number of class A common stock	—		(1)	—		(1)	—		(1)	—		(1)
Effective price per share(2)	$	254.32		$	254.32		$	211.34		$	211.34
Recovery through conversion rate adjustment	$	22		$	3		$	7		$	7

(1)The reduction in equivalent number of shares of class A common stock was less than one million shares.

(2)Effective price per share for each adjustment is calculated using the volume-weighted average price of the Company’s class A common stock over a pricing period in accordance with the Company’s current certificates of designations for its series B and C preferred stock.

Common stock repurchases. The following table presents share repurchases in the open market:


	Three Months Ended March 31,				Six Months Ended March 31,
	2024		2023		2024		2023
	(in millions, except per share data)
Shares repurchased in the open market(1)	10		10		25		26
Average repurchase cost per share(2)	$	280.41	$	221.32	$	255.09	$	206.88
Total cost(2)	$	2,784	$	2,216	$	6,393	$	5,331

(1)Shares repurchased in the open market reflect repurchases that settled during the three and six months ended March 31, 2024 and 2023. All shares repurchased in the open market have been retired and constitute authorized but unissued shares.

(2)Figures in the table may not recalculate exactly due to rounding. Average repurchase cost per share and total cost are calculated based on unrounded numbers and include applicable taxes.

In October 2023 and 2022, the Company’s board of directors authorized share repurchase programs of $25.0 billion providing multi-year flexibility, and $12.0 billion, respectively. These authorizations have no expiration date. As of March 31, 2024, the Company’s share repurchase program had remaining authorized funds of $23.6 billion. All share repurchase programs authorized prior to October 2023 have been completed.

Class B common stock. On January 23, 2024, Visa’s common stockholders approved amendments to the Company’s certificate of incorporation authorizing Visa to implement an exchange offer program that would have the effect of releasing transfer restrictions on portions of the Company’s class B common stock by allowing holders to exchange a portion of their outstanding shares of class B common stock for shares of freely tradeable class C common stock. The certificate of incorporation amendments automatically redenominated all shares of class B common stock outstanding at the amendment date as class B-1 common stock with no changes to the par value, conversion features, rights and privileges of the class B-1 common stock. The amendments also authorized new classes of class B common stock that will only be issuable in connection with an exchange offer where a preceding class of B common stock is tendered in exchange and retired. When referred to prior to January 23, 2024, class B common stock means the Company’s legacy class B common stock, and following January 23, 2024, means the Company’s class B-1 common stock, and to the extent issued in an exchange offer, class B-2 common stock, class B-3 common stock, class B-4 common stock and class B-5 common stock, collectively.

Capital stock authorized. As of March 31, 2024 and September 30, 2023, the Company was authorized to issue 25 million shares of preferred stock, of which the following series have been created and authorized: 4 million shares of series A convertible participating preferred stock, 2 million shares of series B convertible participating preferred stock and 3 million shares of series C convertible participating preferred stock. As of March 31, 2024, the Company was authorized to issue 2.0 trillion shares of class A common stock, 499 million shares of class B-1 common stock, 123 million shares of class B-2 common stock, 61 million shares of class B-3 common stock, 31 million shares of class B-4 common stock, 15 million shares of class B-5 common stock and 1.1 billion shares of class C common stock. As of September 30, 2023, the Company was authorized to issue 2.0 trillion shares of class A common stock, 622 million shares of class B-1 common stock and 1.1 billion shares of class C common stock.

Dividends. During the three months ended March 31, 2024 and 2023, the Company declared and paid dividends of $1,060 million and $941 million, respectively. During the six months ended March 31, 2024 and 2023, the Company declared and paid dividends of $2.1 billion and $1.9 billion, respectively. On April 23, 2024, the Company’s board declared a quarterly cash dividend of $0.52 per share of class A common stock (determined in the case of all other outstanding common and preferred stock on an as-converted basis), payable on June 3, 2024, to all holders of record as of May 17, 2024.

The entire disclosure for equity.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481004/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
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-URI https://asc.fasb.org//505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Section 50
-Paragraph 13
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-16

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
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-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
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-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Share-Based Payment Arrangement, Noncash Expense [Abstract]

Earnings Per Share

6 Months Ended

Mar. 31, 2024

Earnings Per Share [Abstract]

Earnings Per Share

Note 10—Earnings Per Share

The following table presents earnings per share for the three months ended March 31, 2024:


	Basic Earnings Per Share					Diluted Earnings Per Share
	Income Allocation (A)(1)		Weighted- Average Shares Outstanding (B)	Earnings per Share = (A)/(B)(2)		Income Allocation (A)(1)		Weighted- Average Shares Outstanding (B)		Earnings per Share = (A)/(B)(2)
	(in millions, except per share data)
Class A common stock	$	3,616	1,579	$	2.29	$	4,663	2,039	(3)	$	2.29
Class B-1 common stock	892		245	$	3.63	$	891	245		$	3.63
Class C common stock	85		9	$	9.16	$	85	9		$	9.15
Participating securities	70		Not presented	Not presented		$	70	Not presented		Not presented
Net income	$	4,663

The following table presents earnings per share for the six months ended March 31, 2024:


	Basic Earnings Per Share					Diluted Earnings Per Share
	Income Allocation (A)(1)		Weighted- Average Shares Outstanding (B)	Earnings per Share = (A)/(B)(2)		Income Allocation (A)(1)		Weighted- Average Shares Outstanding (B)		Earnings per Share = (A)/(B)(2)
	(in millions, except per share data)
Class A common stock	$	7,408	1,582	$	4.68	$	9,553	2,042	(3)	$	4.68
Class B-1 common stock	1,825		245	$	7.44	$	1,823	245		$	7.43
Class C common stock	176		9	$	18.73	$	176	9		$	18.71
Participating securities	144		Not presented	Not presented		$	144	Not presented		Not presented
Net income	$	9,553

The following table presents earnings per share for the three months ended March 31, 2023:


	Basic Earnings Per Share					Diluted Earnings Per Share
	Income Allocation (A)(1)		Weighted- Average Shares Outstanding (B)	Earnings per Share = (A)/(B)(2)		Income Allocation (A)(1)		Weighted- Average Shares Outstanding (B)		Earnings per Share = (A)/(B)(2)
	(in millions, except per share data)
Class A common stock	$	3,307	1,624	$	2.04	$	4,257	2,093	(3)	$	2.03
Class B-1 common stock	800		245	$	3.26	$	799	245		$	3.25
Class C common stock	79		10	$	8.15	$	79	10		$	8.14
Participating securities	71		Not presented	Not presented		$	71	Not presented		Not presented
Net income	$	4,257

The following table presents earnings per share for the six months ended March 31, 2023:


	Basic Earnings Per Share					Diluted Earnings Per Share
	Income Allocation (A)(1)		Weighted- Average Shares Outstanding (B)	Earnings per Share = (A)/(B)(2)		Income Allocation (A)(1)		Weighted- Average Shares Outstanding (B)		Earnings per Share = (A)/(B)(2)
	(in millions, except per share data)
Class A common stock	$	6,549	1,627	$	4.03	$	8,436	2,098	(3)	$	4.02
Class B-1 common stock	1,584		245	$	6.45	$	1,582	245		$	6.44
Class C common stock	157		10	$	16.10	$	156	10		$	16.09
Participating securities	146		Not presented	Not presented		$	146	Not presented		Not presented
Net income	$	8,436

(1)The weighted-average number of shares of as-converted class B-1 common stock used in the income allocation was 390 million for the three and six months ended March 31, 2024 and 393 million for the three and six months ended March 31, 2023. The weighted-average number of shares of as-converted class C common stock used in the income allocation was 37 million and 38 million for the three and six months ended March 31, 2024, respectively, and 39 million for the three and six months ended March 31, 2023. The weighted-average number of shares of preferred stock included within participating securities was 6 million of as-converted series A preferred stock for the three and six months ended March 31, 2024 and 10 million and 11 million of as-converted series A preferred stock for the three and six months ended March 31, 2023, respectively, 7 million of as-converted series B preferred stock for the three and six months ended March 31, 2024 and 2023, and 11 million of as-converted series C preferred stock for the three and six months ended March 31, 2024 and 2023.

(2)Figures in the table may not recalculate exactly due to rounding. Basic and diluted earnings per share are calculated based on unrounded numbers.

(3)Weighted-average diluted shares outstanding are calculated on an as-converted basis and include incremental common stock equivalents, as calculated under the treasury stock method. The common stock equivalents are not material for the three and six months ended March 31, 2024 and 2023.

Share-based Compensation

6 Months Ended

Mar. 31, 2024

Share-based Compensation

Note 11—Share-based Compensation

The following table presents the equity awards granted to employees and non-employee directors under the amended and restated 2007 Equity Incentive Compensation Plan (EIP) during the six months ended March 31, 2024:


	Granted	Weighted-Average Grant Date Fair Value		Weighted-Average Exercise Price
Non-qualified stock options	722,695	$	62.55	$	249.56
Restricted stock units	2,895,667	$	251.21
Performance-based shares(1)	528,008	$	281.85

(1)Represents the maximum number of performance-based shares which could be earned.

For the three months ended March 31, 2024 and 2023, the Company recorded share-based compensation cost related to the EIP of $235 million and $214 million, respectively. For the six months ended March 31, 2024 and 2023, the Company recorded share-based compensation cost related to the EIP of $435 million and $384 million, respectively.

Income Taxes	6 Months Ended
Income Taxes	Mar. 31, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Note 12—Income Taxes For the three and six months ended March 31, 2024, the effective income tax rates were 15% and 17%, respectively, and for the three and six months ended March 31, 2023, the effective income tax rates were 19% and 18%, respectively. The difference in the effective tax rates is primarily due to the following: •During the three and six months ended March 31, 2024, a $184 million tax benefit as a result of the conclusion of an audit; and •During the six months ended March 31, 2023, a $142 million tax benefit due to the reassessment of an uncertain tax position as a result of new information obtained during an ongoing tax examination. During the three and six months ended March 31, 2024, the Company’s gross unrecognized tax benefits decreased by $117 million and $4 million, respectively, and the Company’s net unrecognized tax benefits decreased by $159 million and $130 million, respectively. The change in unrecognized tax benefits is primarily due to the recognition of previously unrecognized tax benefits as a result of the conclusion of an audit, partially offset by an increase in gross timing differences as well as various tax positions across several jurisdictions. During the three and six months ended March 31, 2024, the Company’s accrued interest related to uncertain tax positions decreased by $72 million and $51 million, respectively. During the three and six months ended March 31, 2023, there were no significant changes in accrued interest related to uncertain tax positions. In January 2024, a resolution was reached regarding India tax assessments for taxable years falling within the period from 2010 to 2019. As a result, the Company withdrew its appeals to the appellate authorities for these years. Effective through September 30, 2028, the Company’s operating hub in the Asia Pacific region is subject to a tax incentive in Singapore which is conditional upon meeting certain requirements. The Company’s tax filings are subject to examination by U.S. federal, state and foreign taxing authorities. The timing and outcome of the final resolutions of the various ongoing income tax examinations and refund claims are uncertain. It is not reasonably possible to estimate the increase or decrease in unrecognized tax benefits within the next 12 months.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Commitments and Contingencies Disclosure [Abstract]

Legal Matters

6 Months Ended

Mar. 31, 2024

Legal Matters

Note 13—Legal Matters

The Company is party to various legal and regulatory proceedings. Some of these proceedings involve complex claims that are subject to substantial uncertainties and unascertainable damages. For those proceedings where a loss is determined to be only reasonably possible or probable but not estimable, the Company has disclosed the nature of the claim. Additionally, unless otherwise disclosed below with respect to these proceedings, the Company cannot provide an estimate of the possible loss or range of loss. Although the Company believes that it has strong defenses for the litigation and regulatory proceedings described below, it could, in the future, incur judgments or fines or enter into settlements of claims that could have a material adverse effect on the Company’s financial position, results of operations or cash flows. From time to time, the Company may engage in settlement discussions or mediations with respect to one or more of its outstanding litigation matters, either on its own behalf or collectively with other parties.

The litigation accrual is an estimate and is based on management’s understanding of its litigation profile, the specifics of each case, advice of counsel to the extent appropriate and management’s best estimate of incurred loss as of the balance sheet date.

The following table summarizes the activity related to accrued litigation:


	Six Months Ended March 31,
	2024		2023
	(in millions)
Balance as of beginning of period	$	1,751	$	1,456
Provision for uncovered legal matters	310		—
Provision for covered legal matters	175		352

Payments for legal matters	(383)		(206)
Balance as of end of period	$	1,853	$	1,602

Accrual Summary—U.S. Covered Litigation

Visa Inc., Visa U.S.A. and Visa International are parties to certain legal proceedings that are covered by the U.S. retrospective responsibility plan, which the Company refers to as the U.S. covered litigation. An accrual for the U.S. covered litigation and a charge to the litigation provision are recorded when a loss is deemed to be probable and reasonably estimable. In making this determination, the Company evaluates available information, including but not limited to actions taken by the Company’s litigation committee. The total accrual related to the U.S. covered litigation could be either higher or lower than the escrow account balance. See further discussion below under U.S. Covered Litigation and Note 5—U.S. and Europe Retrospective Responsibility Plans.

The following table summarizes the accrual activity related to U.S. covered litigation:


	Six Months Ended March 31,
	2024		2023
	(in millions)
Balance as of beginning of period	$	1,621	$	1,441
Provision for interchange multidistrict litigation	129		341

Payments for U.S. covered litigation	(204)		(201)
Balance as of end of period	$	1,546	$	1,581

During the three and six months ended March 31, 2024, the Company recorded an additional accrual pursuant to the agreement to resolve the Injunctive Relief Class claims in the interchange multidistrict litigation. The accrual balance is consistent with the Company’s best estimate of its share of a probable and reasonably estimable loss with respect to the U.S. covered litigation. While this estimate is consistent with the Company’s view of the current status of the litigation, the probable and reasonably estimable loss or range of such loss could materially vary based on developments in the litigation. The Company will continue to consider and reevaluate this estimate in light of the substantial uncertainties with respect to the litigation. The Company is unable to estimate a potential loss or range of loss, if any, at trial if negotiated resolutions cannot be reached.

Accrual Summary—VE Territory Covered Litigation

Visa Inc., Visa International and Visa Europe are parties to certain legal proceedings that are covered by the Europe retrospective responsibility plan. Unlike the U.S. retrospective responsibility plan, the Europe retrospective responsibility plan does not have an escrow account that is used to fund settlements or judgments. The Company is entitled to recover VE territory covered losses through periodic adjustments to the conversion rates applicable to the series B and C preferred stock. An accrual for the VE territory covered losses and a reduction to stockholders’ equity will be recorded when the loss is deemed to be probable and reasonably estimable. See further discussion below under VE Territory Covered Litigation and Note 5—U.S. and Europe Retrospective Responsibility Plans.

The following table summarizes the accrual activity related to VE territory covered litigation:


	Six Months Ended March 31,
	2024		2023
	(in millions)
Balance as of beginning of period	$	110	$	11
Provision for VE territory covered litigation	46		11
Payments for VE territory covered litigation	(144)		(5)
Balance as of end of period	$	12	$	17

U.S. Covered Litigation

Interchange Multidistrict Litigation (MDL) - Class Actions

On December 4, 2023, plaintiffs in the two actions led, respectively, by Hayley Lanning and Camp Grounds Coffee, served a motion for partial summary judgment. On January 8, 2024, defendants’ motions for summary judgment under Ohio v. American Express were granted in part and denied in part. On February 22, 2024, the district court denied defendants' motions for summary judgment based on the post-IPO conspiracy claims. On February 26, 2024, plaintiffs in the action led by Old Jericho Enterprise, Inc. served a motion for partial summary judgment. On March 11, 2024, the district court denied the Injunctive Relief Class plaintiffs’ motion for partial summary judgment. On April 2, 2024, the district court granted defendants’ motion for summary judgment on Injunctive Relief Class plaintiffs’ monopolization claims.

On March 25, 2024, Visa and Mastercard entered into an agreement to resolve the Injunctive Relief Class claims (the “Settlement Agreement”), subject to court approval. The Settlement Agreement includes, among other terms, (i) a release from class members for claims for declaratory, injunctive or equitable relief arising out of conduct alleged by the Injunctive Relief Class in the litigation that have accrued or accrue in the future during the term of the Settlement Agreement; (ii) provisions requiring reductions and caps on U.S. credit interchange rates; and (iii) provisions requiring modifications to the Company’s rules in the U.S. that, among other things, streamline requirements for merchants who wish to impose a surcharge on credit transactions. On March 26, 2024, the Injunctive Relief Class plaintiffs filed a motion for preliminary approval of the settlement.

Interchange Multidistrict Litigation (MDL) - Individual Merchant Actions

Visa has reached settlements with a number of merchants representing approximately 73% of the Visa-branded payment card sales volume of merchants who opted out of the Amended Settlement Agreement with the Damages Class plaintiffs.

On November 1, 2023, defendants served a motion to enforce the Amended Settlement Agreement, or in the alternative for summary judgment, regarding claims in the actions brought by certain plaintiffs in their capacity as payment facilitators. On December 4, 2023, plaintiffs in certain of the individual merchant actions served a motion for partial summary judgment or a joinder in partial summary judgment motions. On January 8, 2024, defendants’ motions for summary judgment under Ohio v. American Express were granted in part and denied in part. On February 22, 2024, the district court denied defendants' motions for summary judgment based on Illinois Brick standing and on the post-IPO conspiracy claims, and denied as moot certain plaintiffs’ motions for partial summary judgment. On April 2, 2024, the district court granted in part and denied in part defendants’ motion for summary judgment on certain plaintiffs’ monopolization claims.

Consumer Interchange Litigation

On February 9, 2024, defendants filed a motion to dismiss the complaint and to compel arbitration.

VE Territory Covered Litigation

Europe Merchant Litigation

Since July 2013, proceedings have been commenced by more than 1,150 Merchants (the capitalized term “Merchant” when used in this section, means a Merchant together with subsidiary/affiliate companies that are party to the same claim) against Visa Europe, Visa Inc. and other Visa subsidiaries in the UK and other countries primarily relating to interchange rates in Europe and in some cases relating to fees charged by Visa and certain Visa rules. As of the filing date, Visa has settled the claims asserted by over 475 Merchants, and there are approximately 600 Merchants with outstanding claims. In addition, 30 additional Merchants have threatened to commence similar proceedings. Standstill agreements have been entered into with respect to some of those threatened Merchant claims, several of which have been settled.

From February 14 to March 28, 2024, a trial occurred to consider whether certain interchange rates restrict competition in violation of UK antitrust law.

In the class action claims filed before the UK Competition Appeal Tribunal, a class certification rehearing took place in April 2024.

Other Litigation

MiCamp Solutions

On December 8, 2023, a complaint was filed in the U.S. District Court for the Northern District of California by MiCamp Solutions, LLC against Visa on behalf of a purported class of Independent Sales Organizations (ISOs) and their merchant customers and a purported subclass of ISOs. The complaint alleges violations of federal and state antitrust laws, state data privacy laws, and the constitution, based on, among other things, Visa’s interchange fees and its assessment of fees for non-compliance with its surcharge rules. The complaint seeks to recover damages and to enjoin the enforcement of Visa’s default interchange and surcharge rules, among other things. On March 5, 2024, MiCamp Solutions filed an amended complaint on behalf of the same purported class and subclass, and containing similar allegations as in the original complaint, and on March 19, 2024, Visa filed a motion to dismiss that amended complaint.

Mirage Wine + Spirit’s Inc.

On December 14, 2023, a putative class action was filed in the U.S. District Court for the Southern District of Illinois by Mirage Wine + Spirit’s Inc. against Apple Inc., Visa Inc. and Mastercard Incorporated on behalf of certain merchants in the United States that accepted Apple Pay as a method of payment at the physical point-of-sale from December 14, 2019. Plaintiff alleges a conspiracy under which Apple agreed not to enter a purported market for point-of-sale payment card networks services and seeks damages, injunctive relief and attorneys’ fees based on alleged violations of section 1 of the Sherman Act. On January 5, 2024, Visa requested transfer of the action to the U.S. District Court for the Eastern District of New York for coordinated or consolidated pretrial proceedings with the MDL. On February 2, 2024, the Judicial Panel on Multidistrict Litigation entered a conditional transfer order conditionally transferring the case to the MDL. On February 26, 2024, plaintiffs filed a motion to vacate the conditional transfer order.

Pay vs Performance Disclosure - USD ($) $ in Millions	3 Months Ended		6 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2024	Mar. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss) Attributable to Parent	$ 4,663	$ 4,257	$ 9,553	$ 8,436

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 34: http://www.xbrl.org/2003/role/disclosureRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-7

Reference 35: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 230
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 28
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482740/230-10-45-28

Reference 36: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A

Reference 37: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
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-Name Accounting Standards Codification
-Section 45
-Paragraph 1B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B

Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
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-Name Accounting Standards Codification
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-Paragraph 2
-Subparagraph (SX 210.5-03(20))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
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Revenue from Contract with Customer [Abstract]

Insider Trading Arrangements	3 Months Ended	6 Months Ended
Insider Trading Arrangements	Mar. 31, 2024 shares	Mar. 31, 2024 shares
Trading Arrangements, by Individual
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Paul D. Fabara [Member]
Trading Arrangements, by Individual
Material Terms of Trading Arrangement		On February 13, 2024, Paul D. Fabara, our Chief Risk Officer, adopted a Rule 10b5-1 trading arrangement providing for the sale from time to time of (i) an aggregate of up to 25,293 shares of our class A common stock and (ii) an aggregate of up to 4,660 shares of our class A common stock upon the vesting of time-based restricted stock units in November 2024. The trading arrangement is intended to satisfy the affirmative defense in Rule 10b5-1(c). The duration of the trading arrangement is until April 30, 2025 or earlier if all transactions under the trading arrangement are completed.
Name	Paul D. Fabara
Title	Chief Risk Officer
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	February 13, 2024
Arrangement Duration	442 days
Paul D. Fabara, Trading Arrangement, Class A Common Stock [Member] \| Paul D. Fabara [Member]
Trading Arrangements, by Individual
Aggregate Available	25,293	25,293
Paul D. Fabara, Trading Arrangement, Class A Common Stock, Time-Based Restricted Stock [Member] \| Paul D. Fabara [Member]
Trading Arrangements, by Individual
Aggregate Available	4,660	4,660

Summary of Significant Accounting Policies (Policies)	6 Months Ended
Summary of Significant Accounting Policies (Policies)	Mar. 31, 2024
Accounting Policies [Abstract]
Consolidation and basis of presentation	Consolidation and basis of presentation. The accompanying unaudited consolidated financial statements include the accounts of Visa and its consolidated entities and are presented in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). The Company consolidates its majority-owned and controlled entities, including variable interest entities (VIEs) for which the Company is the primary beneficiary. The Company’s investments in VIEs have not been material to its unaudited consolidated financial statements as of and for the periods presented. Intercompany balances and transactions have been eliminated in consolidation. The accompanying unaudited consolidated financial statements are presented in accordance with the U.S. Securities and Exchange Commission (SEC) requirements for Quarterly Reports on Form 10-Q and, consequently, do not include all of the annual disclosures required by U.S. GAAP. Reference should be made to Visa’s Annual Report on Form 10-K for the year ended September 30, 2023 for additional disclosures, including a summary of the Company’s significant accounting policies. In the opinion of management, the accompanying unaudited consolidated financial statements include all normal recurring adjustments necessary for a fair presentation of the Company’s financial position, results of operations and cash flows for the interim periods presented. The results of operations for interim periods are not necessarily indicative of results for the full year.
Use of estimates	Use of estimates. The preparation of the accompanying unaudited consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions about future events. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited consolidated financial statements and reported amounts of revenue and expenses during the reporting period. These estimates may change as new events occur and additional information is obtained, and will be recognized in the period in which such changes occur. Future actual results could differ materially from these estimates.

Revenue (Tables)

6 Months Ended

Mar. 31, 2024

Disaggregation of Revenue

The following tables disaggregate the Company’s net revenue by revenue category and by geography:


	Three Months Ended March 31,				Six Months Ended March 31,
	2024		2023		2024		2023
	(in millions)
Service revenue	$	4,033	$	3,771	$	7,948	$	7,282
Data processing revenue	4,259		3,819		8,615		7,646
International transaction revenue	2,984		2,749		6,003		5,546
Other revenue	756		551		1,448		1,138
Client incentives	(3,257)		(2,905)		(6,605)		(5,691)
Net revenue	$	8,775	$	7,985	$	17,409	$	15,921


	Three Months Ended March 31,				Six Months Ended March 31,
	2024		2023		2024		2023
	(in millions)
U.S.	$	3,643	$	3,540	$	7,288	$	7,107
International	5,132		4,445		10,121		8,814
Net revenue	$	8,775	$	7,985	$	17,409	$	15,921

Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents (Tables)

6 Months Ended

Mar. 31, 2024

Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents [Abstract]

Schedule of Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents

The Company reconciles cash, cash equivalents, restricted cash and restricted cash equivalents reported on the consolidated balance sheets that aggregate to the beginning and ending balances shown in the consolidated statements of cash flows as follows:



	March 31, 2024		September 30, 2023
	(in millions)
Cash and cash equivalents	$	12,993	$	16,286
Restricted cash and restricted cash equivalents:
U.S. litigation escrow	1,584		1,764
Customer collateral	3,367		3,005
Prepaid expenses and other current assets	1,004		935
Cash, cash equivalents, restricted cash and restricted cash equivalents	$	18,948	$	21,990

U.S. and Europe Retrospective Responsibility Plans (Tables)

6 Months Ended

Mar. 31, 2024

Retrospective Responsibility Plans [Abstract]

Changes in the U.S. litigation escrow account

The following table presents the changes in the restricted cash equivalents—U.S. litigation escrow account:


	Six Months Ended March 31,
	2024		2023
	(in millions)
Balance as of beginning of period	$	1,764	$	1,449
Deposits into the U.S. litigation escrow account	—		350

Payments to opt-out merchants(1), net of interest earned on escrow funds	(180)		(183)
Balance as of end of period	$	1,584	$	1,616

(1)These payments are associated with the interchange multidistrict litigation. See Note 13—Legal Matters.

Changes in Preferred Stock and Right to Recover for Covered Losses

The following table presents the activities related to VE territory covered losses in preferred stock and right to recover for covered losses within stockholders’ equity:


	Six Months Ended March 31, 2024
	Preferred Stock				Right to Recover for Covered Losses
	Series B		Series C
	(in millions)
Balance as of beginning of period	$	441	$	801	$	(140)
VE territory covered losses incurred(1)	—		—		(60)
Recovery through conversion rate adjustment	(22)		(3)		25
Balance as of end of period	$	419	$	798	$	(175)


	Six Months Ended March 31, 2023
	Preferred Stock				Right to Recover for Covered Losses
	Series B		Series C
	(in millions)
Balance as of beginning of period	$	460	$	812	$	(35)
VE territory covered losses incurred(1)	—		—		(15)
Recovery through conversion rate adjustment(2)	(7)		(7)		15
Balance as of end of period	$	453	$	805	$	(35)

(1)VE territory covered losses incurred reflect settlements with merchants and additional legal costs. See Note 13—Legal Matters.

(2)Adjustment to right to recover for covered losses for the conversion rate adjustment differs from the actual recovered amount due to differences in foreign exchange rates between the time the losses were incurred and the subsequent recovery through the conversion rate adjustment.

Preferred Stock As-Converted Value and Book Value

The following table presents the as-converted value of the preferred stock available to recover VE territory covered losses compared to the book value of preferred stock recorded within the Company’s consolidated balance sheets:


	March 31, 2024				September 30, 2023
	As-converted Value of Preferred Stock(1),(2)		Book Value of Preferred Stock(1)		As-converted Value of Preferred Stock(1),(3)		Book Value of Preferred Stock(1)
	(in millions)
Series B preferred stock	$	2,010	$	419	$	1,676	$	441
Series C preferred stock	3,194		798		2,635		801
Total	5,204		1,217		4,311		1,242
Less: right to recover for covered losses	(175)		(175)		(140)		(140)
Total recovery for covered losses available	$	5,029	$	1,042	$	4,171	$	1,102

(1)Figures in the table may not recalculate exactly due to rounding. As-converted and book values are based on unrounded numbers.

(2)As of March 31, 2024, the as-converted value of preferred stock is calculated as the product of: (a) 2 million and 3 million shares of the series B and C preferred stock outstanding, respectively; (b) 2.903 and 3.625, the class A common stock conversion rate applicable to the series B and C preferred stock outstanding, respectively; and (c) $279.08, Visa’s class A common stock closing stock price.

(3)As of September 30, 2023, the as-converted value of preferred stock is calculated as the product of: (a) 2 million and 3 million shares of the series B and C preferred stock outstanding, respectively; (b) 2.937 and 3.629, the class A common stock conversion rate applicable to the series B and C preferred stock outstanding, respectively; and (c) $230.01, Visa’s class A common stock closing stock price.

Fair Value Measurements and Investments (Tables)

6 Months Ended

Mar. 31, 2024

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

Assets and Liabilities Measured at Fair Value on a Recurring Basis


	Fair Value Measurements Using Inputs Considered as
	Level 1				Level 2
	March 31, 2024		September 30, 2023		March 31, 2024		September 30, 2023
	(in millions)
Assets
Cash equivalents and restricted cash equivalents:
Money market funds	$	9,050	$	13,504	$	—	$	—

U.S. Treasury securities	834		301		—		—
Investment securities:
Marketable equity securities	374		339		—		—
U.S. government-sponsored debt securities	—		—		1,510		1,108
U.S. Treasury securities	5,918		4,316		—		—
Other current and non-current assets:
Money market funds	29		23		—		—
Derivative instruments	—		—		210		293
Total	$	16,205	$	18,483	$	1,720	$	1,401
Liabilities
Accrued compensation and benefits:
Deferred compensation liability	$	223	$	175	$	—	$	—
Accrued and other liabilities:
Derivative instruments	—		—		278		396
Total	$	223	$	175	$	278	$	396

Schedule of Amortized Cost, Unrealized Gains and Losses, and Fair Value of Debt Securities

The amortized cost, unrealized gains and losses and fair value of debt securities were as follows:


	March 31, 2024
	Amortized Cost		Gross Unrealized				Fair Value
			Gains		Losses
	(in millions)
U.S. government-sponsored debt securities	$	1,511	$	—	$	(1)	$	1,510
U.S. Treasury securities	6,782		4		(34)		6,752
Total	$	8,293	$	4	$	(35)	$	8,262


	September 30, 2023
	Amortized Cost		Gross Unrealized				Fair Value
			Gains		Losses
	(in millions)
U.S. government-sponsored debt securities	$	1,109	$	1	$	(2)	$	1,108
U.S. Treasury securities	4,697		—		(80)		4,617
Total	$	5,806	$	1	$	(82)	$	5,725

Debt securities with unrealized losses for less than 12 months and 12 months or greater were as follows:


	March 31, 2024
	Less Than 12 Months				12 Months or Greater
	Fair Value		Gross Unrealized Losses		Fair Value		Gross Unrealized Losses
	(in millions)
U.S. government-sponsored debt securities	$	1,282	$	(1)	$	—	$	—
U.S. Treasury securities	2,789		(6)		1,870		(28)
Total	$	4,071	$	(7)	$	1,870	$	(28)


	September 30, 2023
	Less Than 12 Months				12 Months or Greater
	Fair Value		Gross Unrealized Losses		Fair Value		Gross Unrealized Losses
	(in millions)
U.S. government-sponsored debt securities	$	412	$	(2)	$	50	$	—
U.S. Treasury securities	1,360		(12)		2,128		(68)
Total	$	1,772	$	(14)	$	2,178	$	(68)

Debt Securities Classified by Contractual Maturity Date

The stated maturities of debt securities were as follows:


	March 31, 2024
	(in millions)
Due within one year	$	5,170
Due after one year through five years	3,092
Total	$	8,262

Schedule of Non-Marketable Equity Securities

The following table summarizes the Company’s non-marketable equity securities held as of period end that were accounted for using the fair value measurement alternative:


	March 31, 2024
	(in millions)
Initial cost basis	$	710
Adjustments:
Upward adjustments	909
Downward adjustments (including impairment)	(445)
Carrying amount	$	1,174

Unrealized gains and losses of the Company’s non-marketable equity securities held as of period end that were accounted for using the fair value measurement alternative were as follows:


	Three Months Ended March 31,				Six Months Ended March 31,
	2024		2023		2024		2023
	(in millions)
Upward adjustments	$	—	$	2	$	9	$	19
Downward adjustments (including impairment)	$	(15)	$	(89)	$	(15)	$	(89)

Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-9

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
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Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
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-Name Accounting Standards Codification
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-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Stockholders' Equity Note [Abstract]

Debt (Tables)

6 Months Ended

Mar. 31, 2024

Debt Disclosure [Abstract]

Schedule of Debt

The Company had outstanding debt as follows:


	March 31, 2024		September 30, 2023		Effective Interest Rate(1)
	(in millions, except percentages)
U.S. dollar notes
3.15% Senior Notes due December 2025	$	4,000	$	4,000	3.26	%
1.90% Senior Notes due April 2027	1,500		1,500		2.02	%
0.75% Senior Notes due August 2027	500		500		0.84	%
2.75% Senior Notes due September 2027	750		750		2.91	%
2.05% Senior Notes due April 2030	1,500		1,500		2.13	%
1.10% Senior Notes due February 2031	1,000		1,000		1.20	%
4.15% Senior Notes due December 2035	1,500		1,500		4.23	%
2.70% Senior Notes due April 2040	1,000		1,000		2.80	%
4.30% Senior Notes due December 2045	3,500		3,500		4.37	%
3.65% Senior Notes due September 2047	750		750		3.73	%
2.00% Senior Notes due August 2050	1,750		1,750		2.09	%
Euro notes
1.50% Senior Notes due June 2026	1,459		1,434		1.71	%
2.00% Senior Notes due June 2029	1,081		1,062		2.13	%
2.375% Senior Notes due June 2034	702		690		2.53	%
Total debt	20,992		20,936
Unamortized discounts and debt issuance costs	(151)		(159)
Hedge accounting fair value adjustments(2)	(238)		(314)
Total carrying value of debt	$	20,603	$	20,463

Reported as:
Current maturities of debt	$	—	$	—
Long-term debt	20,603		20,463
Total carrying value of debt	$	20,603	$	20,463

(1)Effective interest rates disclosed do not reflect hedge accounting adjustments.

(2)Represents the fair value of interest rate swap agreements entered into on a portion of the outstanding senior notes.

Stockholders' Equity (Tables)

6 Months Ended

Mar. 31, 2024

Schedule of Stock by Class

As-converted class A common stock. The number of shares of each series and class, and the number of shares of class A common stock on an as-converted basis were as follows:


	March 31, 2024					September 30, 2023
	Shares Outstanding		Conversion Rate Into Class A Common Stock		As-converted Class A Common Stock(1)	Shares Outstanding		Conversion Rate Into Class A Common Stock		As-converted Class A Common Stock(1)
	(in millions, except conversion rate)
Series A preferred stock	—	(2)	100.0000		6	—	(2)	100.0000		7
Series B preferred stock	2		2.9030		7	2		2.9370		7
Series C preferred stock	3		3.6250		11	3		3.6290		11
Class A common stock	1,574		—		1,574	1,594		—		1,594
Class B-1 common stock	245		1.5875	(3)	390	245		1.5875	(3)	390
Class C common stock	9		4.0000		37	10		4.0000		38
Total					2,025					2,047

(1)Figures in the table may not recalculate exactly due to rounding. As-converted class A common stock is calculated based on unrounded numbers.

(2)The number of shares outstanding was less than one million.

(3)The class B-1 to class A common stock conversion rate is presented on a rounded basis. Conversion calculations for dividend payments are based on a conversion rate rounded to the tenth decimal.

Effect of U.S. Retrospective Responsibility Plan on the Company Class Common B As-Converted Shares

The following table presents the reduction in the number of as-converted class B-1 common stock after deposits into the U.S. litigation escrow account under the U.S. retrospective responsibility plan:


	Six Months Ended March 31,
	2024		2023
	(in millions, except per share data)
Reduction in equivalent number of class A common stock	—		2
Effective price per share(1)	$	—	$	209.14
Deposits into the U.S. litigation escrow account	$	—	$	350

(1)Effective price per share for each adjustment is calculated using the volume-weighted average price of the Company’s class A common stock over a pricing period in accordance with the Company’s current certificate of incorporation.

Effect of VE Territory Covered Losses Recovery on the Company Repurchasing its Common Stock

The following table presents the reduction in the number of as-converted series B and C preferred stock after the Company recovered VE territory covered losses through conversion rate adjustments under the Europe retrospective responsibility plan:


	Six Months Ended March 31, 2024						Six Months Ended March 31, 2023
	Series B			Series C			Series B			Series C
	(in millions, except per share data)
Reduction in equivalent number of class A common stock	—		(1)	—		(1)	—		(1)	—		(1)
Effective price per share(2)	$	254.32		$	254.32		$	211.34		$	211.34
Recovery through conversion rate adjustment	$	22		$	3		$	7		$	7

(1)The reduction in equivalent number of shares of class A common stock was less than one million shares.

(2)Effective price per share for each adjustment is calculated using the volume-weighted average price of the Company’s class A common stock over a pricing period in accordance with the Company’s current certificates of designations for its series B and C preferred stock.

Share Repurchase Program Disclosure

Common stock repurchases. The following table presents share repurchases in the open market:


	Three Months Ended March 31,				Six Months Ended March 31,
	2024		2023		2024		2023
	(in millions, except per share data)
Shares repurchased in the open market(1)	10		10		25		26
Average repurchase cost per share(2)	$	280.41	$	221.32	$	255.09	$	206.88
Total cost(2)	$	2,784	$	2,216	$	6,393	$	5,331

(1)Shares repurchased in the open market reflect repurchases that settled during the three and six months ended March 31, 2024 and 2023. All shares repurchased in the open market have been retired and constitute authorized but unissued shares.

(2)Figures in the table may not recalculate exactly due to rounding. Average repurchase cost per share and total cost are calculated based on unrounded numbers and include applicable taxes.

Earnings Per Share (Tables)

6 Months Ended

Mar. 31, 2024

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

The following table presents earnings per share for the three months ended March 31, 2024:


	Basic Earnings Per Share					Diluted Earnings Per Share
	Income Allocation (A)(1)		Weighted- Average Shares Outstanding (B)	Earnings per Share = (A)/(B)(2)		Income Allocation (A)(1)		Weighted- Average Shares Outstanding (B)		Earnings per Share = (A)/(B)(2)
	(in millions, except per share data)
Class A common stock	$	3,616	1,579	$	2.29	$	4,663	2,039	(3)	$	2.29
Class B-1 common stock	892		245	$	3.63	$	891	245		$	3.63
Class C common stock	85		9	$	9.16	$	85	9		$	9.15
Participating securities	70		Not presented	Not presented		$	70	Not presented		Not presented
Net income	$	4,663

The following table presents earnings per share for the six months ended March 31, 2024:


	Basic Earnings Per Share					Diluted Earnings Per Share
	Income Allocation (A)(1)		Weighted- Average Shares Outstanding (B)	Earnings per Share = (A)/(B)(2)		Income Allocation (A)(1)		Weighted- Average Shares Outstanding (B)		Earnings per Share = (A)/(B)(2)
	(in millions, except per share data)
Class A common stock	$	7,408	1,582	$	4.68	$	9,553	2,042	(3)	$	4.68
Class B-1 common stock	1,825		245	$	7.44	$	1,823	245		$	7.43
Class C common stock	176		9	$	18.73	$	176	9		$	18.71
Participating securities	144		Not presented	Not presented		$	144	Not presented		Not presented
Net income	$	9,553

The following table presents earnings per share for the three months ended March 31, 2023:


	Basic Earnings Per Share					Diluted Earnings Per Share
	Income Allocation (A)(1)		Weighted- Average Shares Outstanding (B)	Earnings per Share = (A)/(B)(2)		Income Allocation (A)(1)		Weighted- Average Shares Outstanding (B)		Earnings per Share = (A)/(B)(2)
	(in millions, except per share data)
Class A common stock	$	3,307	1,624	$	2.04	$	4,257	2,093	(3)	$	2.03
Class B-1 common stock	800		245	$	3.26	$	799	245		$	3.25
Class C common stock	79		10	$	8.15	$	79	10		$	8.14
Participating securities	71		Not presented	Not presented		$	71	Not presented		Not presented
Net income	$	4,257

The following table presents earnings per share for the six months ended March 31, 2023:


	Basic Earnings Per Share					Diluted Earnings Per Share
	Income Allocation (A)(1)		Weighted- Average Shares Outstanding (B)	Earnings per Share = (A)/(B)(2)		Income Allocation (A)(1)		Weighted- Average Shares Outstanding (B)		Earnings per Share = (A)/(B)(2)
	(in millions, except per share data)
Class A common stock	$	6,549	1,627	$	4.03	$	8,436	2,098	(3)	$	4.02
Class B-1 common stock	1,584		245	$	6.45	$	1,582	245		$	6.44
Class C common stock	157		10	$	16.10	$	156	10		$	16.09
Participating securities	146		Not presented	Not presented		$	146	Not presented		Not presented
Net income	$	8,436

(1)The weighted-average number of shares of as-converted class B-1 common stock used in the income allocation was 390 million for the three and six months ended March 31, 2024 and 393 million for the three and six months ended March 31, 2023. The weighted-average number of shares of as-converted class C common stock used in the income allocation was 37 million and 38 million for the three and six months ended March 31, 2024, respectively, and 39 million for the three and six months ended March 31, 2023. The weighted-average number of shares of preferred stock included within participating securities was 6 million of as-converted series A preferred stock for the three and six months ended March 31, 2024 and 10 million and 11 million of as-converted series A preferred stock for the three and six months ended March 31, 2023, respectively, 7 million of as-converted series B preferred stock for the three and six months ended March 31, 2024 and 2023, and 11 million of as-converted series C preferred stock for the three and six months ended March 31, 2024 and 2023.

(2)Figures in the table may not recalculate exactly due to rounding. Basic and diluted earnings per share are calculated based on unrounded numbers.

(3)Weighted-average diluted shares outstanding are calculated on an as-converted basis and include incremental common stock equivalents, as calculated under the treasury stock method. The common stock equivalents are not material for the three and six months ended March 31, 2024 and 2023.

Share-based Compensation (Tables)

6 Months Ended

Mar. 31, 2024

Share-Based Payment Arrangement, Noncash Expense [Abstract]

Disclosure of Share-based Compensation Arrangements by Share-based Payment Award

The following table presents the equity awards granted to employees and non-employee directors under the amended and restated 2007 Equity Incentive Compensation Plan (EIP) during the six months ended March 31, 2024:


	Granted	Weighted-Average Grant Date Fair Value		Weighted-Average Exercise Price
Non-qualified stock options	722,695	$	62.55	$	249.56
Restricted stock units	2,895,667	$	251.21
Performance-based shares(1)	528,008	$	281.85

(1)Represents the maximum number of performance-based shares which could be earned.

Legal Matters (Tables)

6 Months Ended

Mar. 31, 2024

Commitments and Contingencies Disclosure [Abstract]

Schedule of Loss Contingencies by Contingency

The following table summarizes the activity related to accrued litigation:


	Six Months Ended March 31,
	2024		2023
	(in millions)
Balance as of beginning of period	$	1,751	$	1,456
Provision for uncovered legal matters	310		—
Provision for covered legal matters	175		352

Payments for legal matters	(383)		(206)
Balance as of end of period	$	1,853	$	1,602

The following table summarizes the accrual activity related to U.S. covered litigation:


	Six Months Ended March 31,
	2024		2023
	(in millions)
Balance as of beginning of period	$	1,621	$	1,441
Provision for interchange multidistrict litigation	129		341

Payments for U.S. covered litigation	(204)		(201)
Balance as of end of period	$	1,546	$	1,581

The following table summarizes the accrual activity related to VE territory covered litigation:


	Six Months Ended March 31,
	2024		2023
	(in millions)
Balance as of beginning of period	$	110	$	11
Provision for VE territory covered litigation	46		11
Payments for VE territory covered litigation	(144)		(5)
Balance as of end of period	$	12	$	17

Summary of Significant Accounting Policies (Details)	Mar. 31, 2024 country
Accounting Policies [Abstract]
Number of countries in which Visa operates (more than)	200

Acquisitions - Additional Information (Details) - USD ($) $ in Millions	Jan. 16, 2024	Mar. 31, 2024	Sep. 30, 2023
Business Acquisition [Line Items]
Goodwill		$ 18,837	$ 17,997
Pismo Holdings
Business Acquisition [Line Items]
Total consideration	$ 929
Amount allocated to technology, intangible assets, other net assets acquired and deferred tax liabilities	139
Goodwill	$ 790

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

Revenue - Schedule of Net Revenues (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2024	Mar. 31, 2023
Disaggregation of Revenue [Line Items]
Net revenue	$ 8,775	$ 7,985	$ 17,409	$ 15,921
U.S.
Disaggregation of Revenue [Line Items]
Net revenue	3,643	3,540	7,288	7,107
International
Disaggregation of Revenue [Line Items]
Net revenue	5,132	4,445	10,121	8,814
Service revenue
Disaggregation of Revenue [Line Items]
Net revenue	4,033	3,771	7,948	7,282
Data processing revenue
Disaggregation of Revenue [Line Items]
Net revenue	4,259	3,819	8,615	7,646
International transaction revenue
Disaggregation of Revenue [Line Items]
Net revenue	2,984	2,749	6,003	5,546
Other revenue
Disaggregation of Revenue [Line Items]
Net revenue	756	551	1,448	1,138
Client incentives
Disaggregation of Revenue [Line Items]
Net revenue	$ (3,257)	$ (2,905)	$ (6,605)	$ (5,691)

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-4

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Revenue - Additional Information (Details) $ in Billions	Mar. 31, 2024 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	$ 3.4
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period (in years)	2 years
Revenue, remaining performance obligation (in percent)	50.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period (in years)
Revenue, remaining performance obligation (in percent)	50.00%

Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents (Details) - USD ($) $ in Millions	Mar. 31, 2024	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022
Restricted Cash and Cash Equivalents Items [Line Items]
Cash and cash equivalents	$ 12,993	$ 16,286
Cash, cash equivalents, restricted cash and restricted cash equivalents	18,948	21,990	$ 19,128	$ 20,377
U.S. litigation escrow
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and restricted cash equivalents:	1,584	1,764
Customer collateral
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and restricted cash equivalents:	3,367	3,005
Prepaid expenses and other current assets
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and restricted cash equivalents:	$ 1,004	$ 935

U.S. and Europe Retrospective Responsibility Plans - Changes in the U.S. Litigation Escrow Account (Detail) - USD ($) $ in Millions	6 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Escrow Account [Roll Forward]
Balance as of beginning of period	$ 1,764	$ 1,449
Deposits into the U.S. litigation escrow account	0	350
Balance as of end of period	1,584	1,616
Interest Income \| Opt-out Merchants
Escrow Account [Roll Forward]
Payments to opt-out merchants, net of interest earned on escrow funds	$ (180)	$ (183)

U.S. and Europe Retrospective Responsibility Plans - Additional Details (Details) € in Millions	6 Months Ended
	Mar. 31, 2024 EUR (€)
Retrospective Responsibility Plans [Abstract]
VE covered loss, maximum amount of loss to allow adjustment of conversion rate during six-month period	€ 20

U.S. and Europe Retrospective Responsibility Plans - Changes in Preferred Stock and Right to Recover Covered Losses (Details)
$ / shares in Units, shares in Millions, $ in Millions

3 Months Ended

6 Months Ended

Mar. 31, 2024

USD ($)

$ / shares

shares

Mar. 31, 2023

USD ($)

shares

Mar. 31, 2024

USD ($)

$ / shares

shares

Mar. 31, 2023

USD ($)

shares

Dec. 31, 2023

shares

Sep. 30, 2023

USD ($)

$ / shares

shares

Dec. 31, 2022

shares

Sep. 30, 2022

shares

$ 39,733

$ 36,924

$ 38,733

$ 35,581

(36)

(7)

(60)

(15)

0

1

As-converted Value of Preferred Stock

40,485

38,565

40,485

38,565

5,204

$ 4,311

Book Value of Preferred Stock

1,602

1,698

Book Value of Preferred Stock, Total

1,217

1,242

Less: right to recover for covered losses

(175)

(140)

As-converted Value of Preferred Stock, Total recovery for covered losses available

5,029

4,171

Book Value of Preferred of Stock, Total recovery for covered losses available

$ 1,042

$ 1,102

Preferred stock, shares outstanding (in shares) | shares

5

Share price (in dollars per share) | $ / shares

$ 279.08

$ 230.01

Preferred Stock

Increase (Decrease) in Stockholders' Equity [Roll Forward]

$ 1,615

1,981

$ 1,698

^[1]

2,324

^[2]

(25)

(14)

Preferred stock, shares outstanding (in shares) | shares

$ 1,602

^[1]

$ 1,885

^[2]

$ 1,602

^[1]

$ 1,885

^[2]

5

Right to Recover for Covered Losses

Increase (Decrease) in Stockholders' Equity [Roll Forward]

$ (139)

$ (28)

$ (140)

$ (35)

(36)

(7)

(60)

(15)

25

15

Increase (Decrease) in Stockholders' Equity [Roll Forward]

(175)

(35)

(175)

(35)

Series B preferred stock

As-converted Value of Preferred Stock

22

7

2,010

$ 1,676

Book Value of Preferred Stock

$ 419

$ 441

Preferred stock, shares outstanding (in shares) | shares

2

Preferred stock, conversion rate

2.9030

2.9370

Series B preferred stock | Preferred Stock

Increase (Decrease) in Stockholders' Equity [Roll Forward]

$ 441

460

0

(22)

(7)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

$ 419

453

419

453

Series C preferred stock

As-converted Value of Preferred Stock

3

7

3,194

$ 2,635

Book Value of Preferred Stock

$ 798

$ 801

Preferred stock, shares outstanding (in shares) | shares

3

Preferred stock, conversion rate

3.6250

3.6290

Series C preferred stock | Preferred Stock

Increase (Decrease) in Stockholders' Equity [Roll Forward]

$ 801

812

0

(3)

(7)

$ 798

$ 805

$ 798

$ 805

[1]	As of March 31, 2024 and September 30, 2023, the book value of series A preferred stock was $385 million and $456 million, respectively. Refer to Note 5—U.S. and Europe Retrospective Responsibility Plans for the book value of series B and series C preferred stock
[2]	As of March 31, 2023 and September 30, 2022, the book value of series A preferred stock was $627 million and $1.0 billion, respectively. Refer to Note 5—U.S. and Europe Retrospective Responsibility Plans for the book value of series B and series C preferred stock.

Fair Value Measurements and Investments - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	Mar. 31, 2024	Sep. 30, 2023
Assets
Investment securities	$ 8,262	$ 5,725
Level 1 \| Recurring
Assets
Total	16,205	18,483
Liabilities
Total	223	175
Level 1 \| Recurring \| Deferred compensation liability
Liabilities
Deferred compensation liability	223	175
Level 1 \| Recurring \| Derivative instruments
Liabilities
Derivative instruments	0	0
Level 1 \| Money market funds \| Recurring
Assets
Cash equivalents and restricted cash equivalents:	9,050	13,504
Other current and non-current assets:	29	23
Level 1 \| U.S. government-sponsored debt securities \| Recurring
Assets
Investment securities	0	0
Level 1 \| U.S. Treasury securities \| Recurring
Assets
Cash equivalents and restricted cash equivalents:	834	301
Investment securities	5,918	4,316
Level 1 \| Marketable equity securities \| Recurring
Assets
Marketable equity securities	374	339
Level 1 \| Derivative instruments \| Recurring
Assets
Other current and non-current assets:	0	0
Level 2 \| Recurring
Assets
Total	1,720	1,401
Liabilities
Total	278	396
Level 2 \| Recurring \| Deferred compensation liability
Liabilities
Deferred compensation liability	0	0
Level 2 \| Recurring \| Derivative instruments
Liabilities
Derivative instruments	278	396
Level 2 \| Money market funds \| Recurring
Assets
Cash equivalents and restricted cash equivalents:	0	0
Other current and non-current assets:	0	0
Level 2 \| U.S. government-sponsored debt securities \| Recurring
Assets
Investment securities	1,510	1,108
Level 2 \| U.S. Treasury securities \| Recurring
Assets
Cash equivalents and restricted cash equivalents:	0	0
Investment securities	0	0
Level 2 \| Marketable equity securities \| Recurring
Assets
Marketable equity securities	0	0
Level 2 \| Derivative instruments \| Recurring
Assets
Other current and non-current assets:	$ 210	$ 293

Fair Value Measurements and Investments - Amortized Cost, Unrealized Gains and Losses, and Fair Value of Available-for-Sale Securities (Details) - USD ($) $ in Millions	Mar. 31, 2024	Sep. 30, 2023
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	$ 8,293	$ 5,806
Gross Unrealized Gains	4	1
Gross Unrealized Losses	(35)	(82)
Fair Value	8,262	5,725
U.S. government-sponsored debt securities
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	1,511	1,109
Gross Unrealized Gains	0	1
Gross Unrealized Losses	(1)	(2)
Fair Value	1,510	1,108
U.S. Treasury securities
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	6,782	4,697
Gross Unrealized Gains	4	0
Gross Unrealized Losses	(34)	(80)
Fair Value	$ 6,752	$ 4,617

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aa)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aaa)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Fair Value Measurements and Investments - Continuous Unrealized Losses for Less than 12 Months and More than 12 Months (Details) - USD ($) $ in Millions	Mar. 31, 2024	Sep. 30, 2023
Debt Securities, Available-for-Sale [Line Items]
Less Than 12 Months, Fair Value	$ 4,071	$ 1,772
Less Than 12 Months, Gross Unrealized Losses	(7)	(14)
12 Months or Greater, Fair Value	1,870	2,178
12 Months or Greater, Gross Unrealized Losses	(28)	(68)
U.S. government-sponsored debt securities
Debt Securities, Available-for-Sale [Line Items]
Less Than 12 Months, Fair Value	1,282	412
Less Than 12 Months, Gross Unrealized Losses	(1)	(2)
12 Months or Greater, Fair Value	0	50
12 Months or Greater, Gross Unrealized Losses	0	0
U.S. Treasury securities
Debt Securities, Available-for-Sale [Line Items]
Less Than 12 Months, Fair Value	2,789	1,360
Less Than 12 Months, Gross Unrealized Losses	(6)	(12)
12 Months or Greater, Fair Value	1,870	2,128
12 Months or Greater, Gross Unrealized Losses	$ (28)	$ (68)

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
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-Subparagraph (a)
-Publisher FASB
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aaa)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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-Section 50
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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Fair Value Measurements and Investments - Contractual Maturity of Debt Securities (Details) - USD ($) $ in Millions	Mar. 31, 2024	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Due within one year	$ 5,170
Due after one year through five years	3,092
Total	$ 8,262	$ 5,725

Fair Value Measurements and Investments - Schedule of Non-Marketable Equity Securities (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2024	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Initial cost basis	$ 710		$ 710
Upward adjustments	909		909
Downward adjustments (including impairment)	(445)		(445)
Carrying amount	1,174		1,174
Upward adjustments	0	$ 2	9	$ 19
Downward adjustments (including impairment)	$ (15)	$ (89)	$ (15)	$ (89)

Fair Value Measurements and Investments - Additional Information (Detail) - USD ($)		3 Months Ended		6 Months Ended
	Feb. 01, 2024	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2024	Mar. 31, 2023	Sep. 30, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Unrealized gains (losses) on equity securities held as of the end of the period		$ (23,000,000)	$ (82,000,000)	$ 13,000,000	$ (184,000,000)
Impairment of indefinite-lived intangible assets and goodwill	$ 0
Senior Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of debt		20,600,000,000		20,600,000,000		$ 20,500,000,000
Estimated Fair Value \| Senior Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Estimated fair value of debt		$ 18,600,000,000		$ 18,600,000,000		$ 17,700,000,000

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

Debt - Summary of Debt (Details) - USD ($) $ in Millions	Mar. 31, 2024	Sep. 30, 2023
Debt Instrument [Line Items]
Unamortized discounts and debt issuance costs	$ (151)	$ (159)
Hedge accounting fair value adjustments	(238)	(314)
Total carrying value of debt	20,603	20,463
Current maturities of debt	0	0
Long-term debt	20,603	20,463
Senior Notes
Debt Instrument [Line Items]
Total debt	20,992	20,936
Senior Notes \| 3.15% Senior Notes due December 2025 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 4,000	4,000
Effective interest rate (percent)	3.26%
Stated interest rate (percent)	3.15%
Senior Notes \| 1.90% Senior Notes due April 2027 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 1,500	1,500
Effective interest rate (percent)	2.02%
Stated interest rate (percent)	1.90%
Senior Notes \| 0.75% Senior Notes due August 2027 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 500	500
Effective interest rate (percent)	0.84%
Stated interest rate (percent)	0.75%
Senior Notes \| 2.75% Senior Notes due September 2027 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 750	750
Effective interest rate (percent)	2.91%
Stated interest rate (percent)	2.75%
Senior Notes \| 2.05% Senior Notes due April 2030 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 1,500	1,500
Effective interest rate (percent)	2.13%
Stated interest rate (percent)	2.05%
Senior Notes \| 1.10% Senior Notes due February 2031 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 1,000	1,000
Effective interest rate (percent)	1.20%
Stated interest rate (percent)	1.10%
Senior Notes \| 4.15% Senior Notes due December 2035 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 1,500	1,500
Effective interest rate (percent)	4.23%
Stated interest rate (percent)	4.15%
Senior Notes \| 2.70% Senior Notes due April 2040 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 1,000	1,000
Effective interest rate (percent)	2.80%
Stated interest rate (percent)	2.70%
Senior Notes \| 4.30% Senior Notes due December 2045 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 3,500	3,500
Effective interest rate (percent)	4.37%
Stated interest rate (percent)	4.30%
Senior Notes \| 3.65% Senior Notes due September 2047 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 750	750
Effective interest rate (percent)	3.73%
Stated interest rate (percent)	3.65%
Senior Notes \| 2.00% Senior Notes due August 2050 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 1,750	1,750
Effective interest rate (percent)	2.09%
Stated interest rate (percent)	2.00%
Senior Notes \| 1.50% Senior Notes due June 2026 \| Europe
Debt Instrument [Line Items]
Total debt	$ 1,459	1,434
Effective interest rate (percent)	1.71%
Stated interest rate (percent)	1.50%
Senior Notes \| 2.00% Senior Notes due June 2029 \| Europe
Debt Instrument [Line Items]
Total debt	$ 1,081	1,062
Effective interest rate (percent)	2.13%
Stated interest rate (percent)	2.00%
Senior Notes \| 2.375% Senior Notes due June 2034 \| Europe
Debt Instrument [Line Items]
Total debt	$ 702	$ 690
Effective interest rate (percent)	2.53%
Stated interest rate (percent)	2.375%

Settlement Guarantee Management - Additional Information (Details) $ in Billions	6 Months Ended
	Mar. 31, 2024 USD ($)
Settlement Guarantee Management [Abstract]
Maximum settlement exposure	$ 133.7
Average daily settlement exposure	82.3
Total collateral	$ 7.2

Stockholders' Equity - Number of Shares of Class A Common Shares Outstanding on an As-Converted Basis (Details) shares in Millions	Mar. 31, 2024 shares	Sep. 30, 2023 shares
Schedule of Common Stock as Converted [Line Items]
Preferred stock, shares outstanding (in shares)	5	5
As-converted Class A Common Stock (in shares)	2,025	2,047
Series A preferred stock
Schedule of Common Stock as Converted [Line Items]
Preferred stock, shares outstanding (in shares)	0	0
Preferred stock, conversion rate into Class A Common Stock	100.0000	100.0000
As-converted Class A Common Stock (in shares)	6	7
Series B preferred stock
Schedule of Common Stock as Converted [Line Items]
Preferred stock, shares outstanding (in shares)	2	2
Preferred stock, conversion rate into Class A Common Stock	2.9030	2.9370
As-converted Class A Common Stock (in shares)	7	7
Series C preferred stock
Schedule of Common Stock as Converted [Line Items]
Preferred stock, shares outstanding (in shares)	3	3
Preferred stock, conversion rate into Class A Common Stock	3.6250	3.6290
As-converted Class A Common Stock (in shares)	11	11
Class A common stock
Schedule of Common Stock as Converted [Line Items]
Common stock, shares outstanding (in shares)	1,574	1,594
As-converted Class A Common Stock (in shares)	1,574	1,594
Class B-1 common stock
Schedule of Common Stock as Converted [Line Items]
Common stock, shares outstanding (in shares)	245	245
Common stock, conversion rate into Class A Common Stock	1.5875	1.5875
As-converted Class A Common Stock (in shares)	390	390
Class C common stock
Schedule of Common Stock as Converted [Line Items]
Common stock, shares outstanding (in shares)	9	10
Common stock, conversion rate into Class A Common Stock	4.0000	4.0000
As-converted Class A Common Stock (in shares)	37	38

Stockholders' Equity - Schedule of As-Converted Class B Common Stock (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	6 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Stockholders' Equity Note [Abstract]
Reduction in equivalent number of as-converted shares of class A common stock (in shares)	0	2
Effective price per share (in dollars per share)	$ 0	$ 209.14
Deposits into the U.S. litigation escrow account	$ 0	$ 350

Stockholders' Equity - Effect of VE Territory Covered Losses Through Conversion Rate Adjustments (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	6 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Conversion of Stock [Line Items]
Recovery through conversion rate adjustment	$ 0	$ 1
Series B preferred stock
Conversion of Stock [Line Items]
Reduction in equivalent number of class A common stock (in shares)	0	0
Effective price per share (in dollars per share)	$ 254.32	$ 211.34
Recovery through conversion rate adjustment	$ 22	$ 7
Series C preferred stock
Conversion of Stock [Line Items]
Reduction in equivalent number of class A common stock (in shares)	0	0
Effective price per share (in dollars per share)	$ 254.32	$ 211.34
Recovery through conversion rate adjustment	$ 3	$ 7

Stockholders' Equity - Share Repurchases in the Open Market (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2024	Mar. 31, 2023
Equity, Class of Treasury Stock [Line Items]
Total cost	$ 2,784	$ 2,216	$ 6,393	$ 5,331
Class A common stock
Equity, Class of Treasury Stock [Line Items]
Shares repurchased in the open market (in shares)	10	10	25	26
Average repurchase cost per share (in dollars per share)	$ 280.41	$ 221.32	$ 255.09	$ 206.88
Total cost	$ 2,784	$ 2,216	$ 6,393	$ 5,331

Stockholders' Equity - Additional Information (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2024	Mar. 31, 2023	Apr. 23, 2024	Oct. 31, 2023	Sep. 30, 2023	Oct. 31, 2022
Equity, Class of Treasury Stock [Line Items]
Share repurchase program						$ 25,000		$ 12,000
Share repurchase programs authorized	$ 23,600		$ 23,600
Preferred stock, shares issued (in shares)	5		5				5
Dividends paid	$ 1,060	$ 941	$ 2,100	$ 1,900
Preferred Stock
Equity, Class of Treasury Stock [Line Items]
Preferred stock, shares authorized (in shares)	25		25				25
Series A preferred stock
Equity, Class of Treasury Stock [Line Items]
Preferred stock, shares authorized (in shares)	4		4				4
Series B preferred stock
Equity, Class of Treasury Stock [Line Items]
Preferred stock, shares authorized (in shares)	2		2				2
Series C preferred stock
Equity, Class of Treasury Stock [Line Items]
Preferred stock, shares authorized (in shares)	3		3				3
Class A common stock
Equity, Class of Treasury Stock [Line Items]
Common stock, shares authorized (in shares)	2,000,000		2,000,000				2,000,000
Class B-1 common stock
Equity, Class of Treasury Stock [Line Items]
Common stock, shares authorized (in shares)	499		499				622
Class B-2 common stock
Equity, Class of Treasury Stock [Line Items]
Common stock, shares authorized (in shares)	123		123
Class B-3 common stock
Equity, Class of Treasury Stock [Line Items]
Common stock, shares authorized (in shares)	61		61
Class B-4 common stock
Equity, Class of Treasury Stock [Line Items]
Common stock, shares authorized (in shares)	31		31
Class B-5 common stock
Equity, Class of Treasury Stock [Line Items]
Common stock, shares authorized (in shares)	15		15
Class C common stock
Equity, Class of Treasury Stock [Line Items]
Common stock, shares authorized (in shares)	1,100		1,100				1,100
Subsequent Event
Equity, Class of Treasury Stock [Line Items]
Quarterly cash dividend (in dollars per share)					$ 0.52

Earnings Per Share - Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2024	Mar. 31, 2023
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Income Allocation - Basic	$ 4,663	$ 4,257	$ 9,553	$ 8,436
Class A common stock
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Income Allocation - Basic	$ 3,616	$ 3,307	$ 7,408	$ 6,549
Weighted- Average Shares Outstanding - Basic (in shares)	1,579	1,624	1,582	1,627
Earnings per Share - Basic (in dollars per share)	$ 2.29	$ 2.04	$ 4.68	$ 4.03
Income Allocation - Diluted	$ 4,663	$ 4,257	$ 9,553	$ 8,436
Weighted- Average Shares Outstanding - Diluted (in shares)	2,039	2,093	2,042	2,098
Earnings per Share - Diluted (in dollars per share)	$ 2.29	$ 2.03	$ 4.68	$ 4.02
Class B-1 common stock
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Income Allocation - Basic	$ 892	$ 800	$ 1,825	$ 1,584
Weighted- Average Shares Outstanding - Basic (in shares)	245	245	245	245
Earnings per Share - Basic (in dollars per share)	$ 3.63	$ 3.26	$ 7.44	$ 6.45
Income Allocation - Diluted	$ 891	$ 799	$ 1,823	$ 1,582
Weighted- Average Shares Outstanding - Diluted (in shares)	245	245	245	245
Earnings per Share - Diluted (in dollars per share)	$ 3.63	$ 3.25	$ 7.43	$ 6.44
Weighted-average as-converted common stock used in income allocation (in shares)	390	393	390	393
Class C common stock
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Income Allocation - Basic	$ 85	$ 79	$ 176	$ 157
Weighted- Average Shares Outstanding - Basic (in shares)	9	10	9	10
Earnings per Share - Basic (in dollars per share)	$ 9.16	$ 8.15	$ 18.73	$ 16.10
Income Allocation - Diluted	$ 85	$ 79	$ 176	$ 156
Weighted- Average Shares Outstanding - Diluted (in shares)	9	10	9	10
Earnings per Share - Diluted (in dollars per share)	$ 9.15	$ 8.14	$ 18.71	$ 16.09
Weighted-average as-converted common stock used in income allocation (in shares)	37	39	38	39
Participating securities
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Income Allocation - Basic	$ 70	$ 71	$ 144	$ 146
Income Allocation - Diluted	$ 70	$ 71	$ 144	$ 146
Series A preferred stock
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Weighted-average as-converted common stock used in income allocation (in shares)	6	10	6	11
Series B preferred stock
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Weighted-average as-converted common stock used in income allocation (in shares)	7	7	7	7
Series C preferred stock
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Weighted-average as-converted common stock used in income allocation (in shares)	11	11	11	11

Share-based Compensation - Awards Granted to Company Employees and Non-employee Directors Under the 2007 Equity Incentive Compensation Plan (Details)	6 Months Ended
	Mar. 31, 2024 $ / shares shares
Non-qualified stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares) \| shares	722,695
Weighted-Average Grant Date Fair Value (in dollars per share)	$ 62.55
Weighted-Average Exercise Price (in dollars per share)	$ 249.56
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares) \| shares	2,895,667
Weighted-Average Grant Date Fair Value (in dollars per share)	$ 251.21
Performance-based shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares) \| shares	528,008
Weighted-Average Grant Date Fair Value (in dollars per share)	$ 281.85

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Share-based Compensation - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2024	Mar. 31, 2023
2007 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 235	$ 214	$ 435	$ 384

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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