$ 19,743

$ 17,273

$ 14,957

Class A common stock

Basic weighted-average shares outstanding (in shares)

$ 9.74

$ 8.29

$ 7.01

1,621

1,618

1,651

Diluted weighted-average shares outstanding (in shares)

$ 9.73

$ 8.28

$ 7.00

2,029

2,085

2,136

Class B-1 common stock

Basic weighted-average shares outstanding (in shares)

$ 15.46

$ 13.26

$ 11.33

148

245

Diluted weighted-average shares outstanding (in shares)

$ 15.45

$ 13.24

$ 11.31

148

245

Class B-2 common stock

Basic weighted-average shares outstanding (in shares)

^[1]

$ 15.45

$ 0

^[1]

49

0

Diluted weighted-average shares outstanding (in shares)

^[1]

$ 15.43

$ 0

^[1]

49

0

Class C common stock

Basic weighted-average shares outstanding (in shares)

$ 38.97

$ 33.17

$ 28.03

16

10

Diluted weighted-average shares outstanding (in shares)

$ 38.92

$ 33.13

$ 28.00

16

10

[1]	(1)No shares of class B-2 common stock were outstanding prior to the class B-1 common stock exchange offer. See Note 15—Stockholders’ Equity for further details.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 19,743	$ 17,273	$ 14,957
Investment securities:
Net unrealized gain (loss)	120	53	(133)
Income tax effect	(26)	(11)	28
Defined benefit pension and other postretirement plans:
Net unrealized actuarial gain (loss) and prior service credit (cost)	172	6	(168)
Income tax effect	(40)	0	38
Reclassification adjustments	9	10	13
Income tax effect	(2)	(2)	(3)
Derivative instruments:
Net unrealized gain (loss)	(38)	(126)	917
Income tax effect	9	24	(177)
Reclassification adjustments	0	49	(67)
Income tax effect	(7)	(24)	2
Foreign currency translation adjustments:
Translation adjustments	741	975	(3,255)
Income tax effect	71	98	0
Other comprehensive income (loss)	1,009	1,052	(2,805)
Comprehensive income	$ 20,752	$ 18,325	$ 12,152

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($)
shares in Millions, $ in Millions

Total

Series A preferred stock

Preferred Stock

Series A preferred stock

Common Stock and Additional Paid-in Capital

Series A preferred stock

Right to Recover for Covered Losses

Accumulated Income

Accumulated Other Comprehensive Income (Loss)

Beginning Balance (in shares) at Sep. 30, 2021

5

Balance as of beginning of period at Sep. 30, 2021

$ 37,589

$ 3,080

^[1]

$ 18,855

$ (133)

$ 15,351

$ 436

Beginning Balance (in shares) at Sep. 30, 2021

1,932

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

Other comprehensive income (loss)

14,957

(2,805)

(43)

Issuance of stock (in shares)

0

$ (141)

141

0

^[2]

4

Issuance of stock

196

$ (3)

$ 196

Conversions to class A common stock (in shares)

0

^[2]

10

Conversions to class A common stock

0

$ (612)

$ 612

Share-based compensation

602

$ 602

Shares withheld for taxes related to stock issued under equity plans (in shares)

^[2]

0

Shares withheld for taxes related to stock issued under equity plans

(120)

$ (120)

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

(3,203)

Repurchases of class A common stock (in shares)

(56)

Repurchases of class A common stock

(11,589)

$ (600)

(10,989)

Ending Balance (in shares) at Sep. 30, 2022

5

Balance as of end of period at Sep. 30, 2022

35,581

$ 2,324

^[1],[3]

$ 19,545

(35)

16,116

(2,369)

Ending Balance (in shares) at Sep. 30, 2022

1,890

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

Other comprehensive income (loss)

17,273

1,052

(136)

Issuance of stock (in shares)

1

$ (30)

31

5

Issuance of stock

260

$ 260

Conversions to class A common stock (in shares)

0

^[4]

10

Conversions to class A common stock

0

$ (596)

$ 596

Share-based compensation

765

$ 765

Shares withheld for taxes related to stock issued under equity plans (in shares)

(1)

Shares withheld for taxes related to stock issued under equity plans

(130)

$ (130)

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

(3,751)

Repurchases of class A common stock (in shares)

(55)

Repurchases of class A common stock

$ (12,182)

$ (584)

(11,598)

Ending Balance (in shares) at Sep. 30, 2023

5

0

5

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

$ 38,733

$ 1,698

^[3],[5]

$ 20,452

(140)

18,040

(1,317)

Ending Balance (in shares) at Sep. 30, 2023

1,849

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

Other comprehensive income (loss)

19,743

1,009

(139)

Issuance of stock (in shares)

(6)

$ (181)

175

0

^[6]

6

Issuance of stock

335

$ (5)

^[6]

$ 335

Conversions to class A common stock (in shares)

0

^[6]

151

Conversions to class A common stock

0

$ (481)

$ 481

Class B-1 common stock exchange offer (in shares)

(73)

Class B-1 common stock exchange offer

0

$ 0

^[6]

Share-based compensation

850

$ 850

Shares withheld for taxes related to stock issued under equity plans (in shares)

(1)

Shares withheld for taxes related to stock issued under equity plans

(208)

$ (208)

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

(4,217)

Repurchases of class A common stock (in shares)

(64)

Repurchases of class A common stock

$ (16,958)

$ (681)

(16,277)

Ending Balance (in shares) at Sep. 30, 2024

5

0

5

Balance as of end of period at Sep. 30, 2024

$ 39,137

$ 1,031

^[5]

$ 21,229

$ (104)

$ 17,289

$ (308)

Ending Balance (in shares) at Sep. 30, 2024

1,868

[1]	As of September 30, 2022 and 2021, the book value of series A preferred stock was $1.0 billion and $486 million, respectively. Refer to Note 5—U.S. and Europe Retrospective Responsibility Plans for the book value of series B and C preferred stock.
[2]	Increase or decrease is less than one million
[3]	As of September 30, 2023 and 2022, the book value of series A preferred stock was $456 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 C preferred stock.
[4]	Increase or decrease is less than one million
[5]	As of September 30, 2024 and 2023, the book value of series A convertible participating preferred stock (series A preferred stock) was $540 million and $456 million, respectively. Refer to Note 5—U.S. and Europe Retrospective Responsibility Plans for the book value of series B convertible participating preferred stock (series B preferred stock) and series C convertible participating preferred stock (series C preferred stock).
[6]	Increase or decrease is less than one million.

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Dividends paid, quarterly, per share (in dollars per share)	$ 0.52	$ 0.45	$ 0.375
Dividends declared, quarterly, per share (in dollars per share)	$ 0.52	$ 0.45	$ 0.375
Preferred stock	$ 1,031	$ 1,698
Series A preferred stock
Preferred stock	$ 540	$ 456	$ 1,000	$ 486

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Operating Activities
Net income	$ 19,743	$ 17,273	$ 14,957
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Client incentives	13,764	12,297	10,295
Share-based compensation	850	765	602
Depreciation and amortization	1,034	943	861
Deferred income taxes	(100)	(483)	(336)
VE territory covered losses incurred	(139)	(136)	(43)
(Gains) losses on equity investments, net	94	104	264
Other	136	14	(94)
Change in operating assets and liabilities:
Settlement receivable	(2,175)	(160)	(397)
Accounts receivable	(237)	(250)	(97)
Client incentives	(14,067)	(11,014)	(9,351)
Other assets	(199)	(24)	(666)
Accounts payable	109	34	67
Settlement payable	1,841	(194)	1,256
Accrued and other liabilities	(676)	1,291	1,055
Accrued litigation	(28)	295	476
Net cash provided by (used in) operating activities	19,950	20,755	18,849
Investing Activities
Purchases of property, equipment and technology	(1,257)	(1,059)	(970)
Purchases of investment securities	(4,443)	(4,363)	(5,997)
Proceeds from maturities and sales of investment securities	5,013	3,160	4,585
Acquisitions, net of cash and restricted cash acquired	(915)	0	(1,948)
Purchases of other investments	(231)	(121)	(86)
Settlement of derivative instruments	0	402	0
Other investing activities	(93)	(25)	128
Net cash provided by (used in) investing activities	(1,926)	(2,006)	(4,288)
Financing Activities
Repurchases of class A common stock	(16,713)	(12,101)	(11,589)
Repayments of debt	0	(2,250)	(1,000)
Dividends paid	(4,217)	(3,751)	(3,203)
Proceeds from issuance of senior notes	0	0	3,218
Proceeds from stock issued under equity plans	335	260	196
Taxes paid related to stock issued under equity plans	(208)	(130)	(120)
Other financing activities	170	200	(198)
Net cash provided by (used in) financing activities	(20,633)	(17,772)	(12,696)
Effect of exchange rate changes on cash, cash equivalents, restricted cash and restricted cash equivalents	382	636	(1,287)
Increase (decrease) in cash, cash equivalents, restricted cash and restricted cash equivalents	(2,227)	1,613	578
Cash, cash equivalents, restricted cash and restricted cash equivalents as of beginning of period	21,990	20,377	19,799
Cash, cash equivalents, restricted cash and restricted cash equivalents as of end of period	19,763	21,990	20,377
Supplemental Disclosure
Cash paid for income taxes, net	5,775	3,433	3,741
Interest payments on debt	583	617	607
Accruals related to purchases of property, equipment and technology	$ 52	$ 96	$ 56

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Sep. 30, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 1—Summary of Significant Accounting Policies Organization. Visa Inc. (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 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 entities for which it has a controlling financial interest, 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 consolidated financial statements as of and for the periods presented. Intercompany balances and transactions have been eliminated in consolidation. The Company’s activities are interrelated, and each activity is dependent upon and supportive of the other. All significant operating decisions are based on analysis of Visa as a single global business. The Company has one reportable segment, Payment Services. Use of estimates. The preparation of 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 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. The use of estimates in specific accounting policies is described further below as appropriate. Cash, cash equivalents, restricted cash, and restricted cash equivalents. Cash and cash equivalents include cash and certain highly liquid investments with original maturities of 90 days or less from the date of purchase. Cash equivalents are primarily recorded at cost, which approximates fair value due to their generally short maturities. The Company defines restricted cash and restricted cash equivalents as cash and cash equivalents that cannot be withdrawn or used for general operating activities. See Note 4—Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents. Restricted cash equivalents—U.S. litigation escrow. The Company maintains an escrow account from which monetary liabilities from settlements of, or judgments in, the U.S. covered litigation are paid. See Note 5—U.S. and Europe Retrospective Responsibility Plans and Note 20—Legal Matters for a discussion of the U.S. covered litigation. The escrow funds are held in money market investments, and classified as restricted cash equivalents on the consolidated balance sheets. Interest earned on escrow funds is recognized in investment income (expense) and other on the consolidated statements of operations. Fair value. The Company measures certain financial assets and liabilities at fair value on a recurring basis. Certain non-financial assets such as goodwill, intangible assets and property, equipment and technology are subject to nonrecurring fair value measurements if they are deemed to be impaired. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value measurements are reported under a three-level valuation hierarchy. See Note 6—Fair Value Measurements and Investments. Marketable equity securities. Marketable equity securities, which are reported in investment securities on the consolidated balance sheets, include investments in publicly traded companies as well as mutual fund investments related to various employee compensation and benefit plans. Dividend income as well as gains and losses from changes in fair value are recognized in investment income (expense) and other on the consolidated statements of operations. Trading activity in the mutual fund investments is at the direction of the Company’s employees. These investments are held in a trust and are not considered by the Company to be available for its operational or liquidity needs. The corresponding liability is reported in accrued liabilities on the consolidated balance sheets, with changes in the liability recognized in personnel expense on the consolidated statements of operations. Available-for-sale debt securities. The Company’s investments in debt securities, which are classified as available-for-sale and reported in investment securities or cash and cash equivalents on the consolidated balance sheets, include U.S. government-sponsored debt securities and U.S. Treasury securities. These securities are recorded at cost at the time of purchase and are carried at fair value. The Company considers these securities to be available-for-sale to meet working capital and liquidity needs. Investments with stated maturities of less than one year from the balance sheet date, or investments that the Company intends to sell within one year, are classified as current assets, while all other securities are classified as non-current assets. Unrealized gains and losses are reported in other comprehensive income (loss). The specific identification method is used to calculate realized gain or loss on the sale of securities, which is recorded in investment income (expense) and other on the consolidated statements of operations. Interest income is recognized when earned and included in investment income (expense) and other on the consolidated statements of operations. The Company evaluates its debt securities for impairment on an ongoing basis. When there has been a decline in fair value of a debt security below the amortized cost basis, the Company recognizes an impairment in investment income (expense) and other on the consolidated statements of operations if it has the intent to sell the security or it is more likely than not that the Company will be required to sell the security before recovery of the amortized cost basis. In addition, if the Company identifies that the decline in fair value has resulted from credit losses, the credit loss component is recognized as an allowance on the consolidated balance sheets and in investment income (expense) and other on the consolidated statements of operations. The non-credit loss component remains in accumulated other comprehensive income (loss) until realized from a sale or subsequent impairment. Non-marketable equity securities. The Company’s non-marketable equity securities, which are reported in other assets on the consolidated balance sheets, include investments in privately held entities without readily determinable fair values. All gains and losses on non-marketable equity securities are recognized in investment income (expense) and other on the consolidated statements of operations. The Company applies the equity method of accounting when it does not have control but has the ability to exercise significant influence over the entity. Under the equity method, the Company’s share of each entity’s profit or loss is recognized in investment income (expense) and other on the consolidated statements of operations. The Company applies the fair value measurement alternative for equity securities in certain other entities when it does not have the ability to exercise significant influence over the entity. The Company adjusts the carrying value of these equity securities to fair value when orderly transactions for identical or similar investments of the same issuer are observable. The Company regularly reviews investments accounted for under the equity method and the fair value measurement alternative for possible impairment, which generally involves an analysis of the facts and changes in circumstances influencing the investment, expectations of the entity’s cash flows and capital needs, and the viability of its business model. Financial instruments. The Company considers the following to be financial instruments: cash, cash equivalents, restricted cash, restricted cash equivalents, investment securities, settlement receivable and payable, accounts receivable, customer collateral, non-marketable equity securities and derivative instruments. See Note 6—Fair Value Measurements and Investments. Settlement receivable and payable. The Company operates systems for authorizing, clearing and settling payment transactions worldwide. Most U.S. dollar settlements with the Company’s financial institution clients are settled within the same day and do not result in a receivable or payable balance. Settlements in currencies other than the U.S. dollar generally remain outstanding for one to two business days, resulting in amounts due from and to clients. These amounts are presented as settlement receivable and settlement payable on the consolidated balance sheets. Customer collateral. The Company has cash deposits and other non-cash assets from certain clients in order to ensure that their performance of settlement obligations arising from Visa payment services are processed in accordance with the Company’s operating rules. The cash collateral assets held by the Company are restricted and fully offset by corresponding liabilities, and both balances are presented on the consolidated balance sheets. Other non-cash assets are not recognized on the consolidated balance sheets. See Note 12—Settlement Guarantee Management. Guarantees and indemnifications. The Company recognizes an obligation at inception for guarantees and indemnifications that qualify for recognition, regardless of the probability of occurrence. The Company indemnifies its financial institution clients for settlement losses suffered due to the failure of any other client to fund its settlement obligations in accordance with the Visa operating rules. The Company estimates expected credit losses and recognizes an allowance for those credit losses related to its settlement indemnification obligations. The estimated fair value of the liability for settlement indemnification is included in accrued liabilities on the consolidated balance sheets. Property, equipment and technology, net. Property, equipment and technology are recorded at historical cost less accumulated depreciation and amortization, which are computed on a straight-line basis over the asset’s estimated useful life. Depreciation and amortization of technology, furniture, fixtures and equipment are computed over estimated useful lives ranging from 2 to 10 years. Leasehold improvements are amortized over the shorter of the useful life of the asset or lease term. Building improvements are depreciated between 3 and 40 years, and buildings are depreciated over 40 years. Improvements that increase functionality of the asset are capitalized and depreciated over the asset’s remaining useful life. Land and construction-in-progress are not depreciated. Technology includes purchased and internally developed software, including technology assets obtained through acquisitions. Internally developed software represents software primarily used by the VisaNet electronic payments network. Internal and external costs incurred during the preliminary project stage are expensed as incurred. Qualifying costs incurred during the application development stage are capitalized. Once the project is substantially complete and ready for its intended use these costs are amortized on a straight-line basis over the technology’s estimated useful life. Acquired technology assets are initially recorded at fair value and amortized on a straight-line basis over the estimated useful life. The Company evaluates the recoverability of long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. If the sum of expected undiscounted net future cash flows is less than the carrying amount of an asset or asset group, an impairment loss is recognized to the extent that the carrying amount of the asset or asset group exceeds its fair value. See Note 7—Property, Equipment and Technology, Net. Leases. The Company determines if an arrangement is a lease at its inception. Right-of-use (ROU) assets, and corresponding lease liabilities, are recognized at the commencement date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. As a majority of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The ROU asset also includes any lease payments made prior to commencement and is recorded net of any lease incentives received. The lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. The Company does not record a ROU asset and corresponding liability for leases with terms of 12 months or less. Lease agreements generally contain lease and non-lease components. Non-lease components primarily include payments for maintenance and utilities. The Company does not combine lease payments with non-lease components for any of its leases. Operating leases are recorded as ROU assets, which are included in other assets on the consolidated balance sheets. The current portion of lease liabilities is included in accrued liabilities and the long-term portion is included in other liabilities on the consolidated balance sheets. The Company’s lease cost is included in general and administrative expense on the consolidated statements of operations and consists of amounts recognized under lease agreements, adjusted for impairment and sublease income. Business combinations. The Company accounts for business combinations using the acquisition method and accordingly, the identifiable assets acquired, the liabilities assumed and any noncontrolling interest in the acquiree are generally recorded at their acquisition date fair values. The excess of the purchase price over the fair value of net assets acquired, including identifiable intangible assets, is recorded as goodwill. Acquisition-related costs are expensed in the periods in which the costs are incurred. Intangible assets, net and goodwill. The Company records identifiable intangible assets at fair value on the date of acquisition and evaluates the useful life of each intangible asset. Finite-lived intangible assets primarily consist of customer relationships and trade names obtained through acquisitions. Finite-lived intangible assets are amortized on a straight-line basis and are tested for recoverability if events or changes in circumstances indicate that their carrying amounts may not be recoverable. These intangible assets have useful lives ranging from 3 to 15 years. Indefinite-lived intangible assets consist of trade name, customer relationships and reacquired rights. Intangible assets with indefinite useful lives are not amortized but are evaluated for impairment annually or more frequently if events or changes in circumstances indicate that impairment may exist. The Company first assesses qualitative factors to determine whether it is necessary to perform a quantitative impairment test for indefinite-lived intangible assets. The Company assesses each category of indefinite-lived intangible assets for impairment on an aggregate basis. Impairment exists if the fair value of the indefinite-lived intangible asset is less than the carrying value. Goodwill represents the excess of the purchase price over the fair value of the net assets acquired in a business combination. Goodwill is not amortized but is evaluated for impairment at the reporting unit level annually or more frequently if events or changes in circumstances indicate that impairment may exist. The Company performed its annual impairment review of 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 indicate that impairment existed as of September 30, 2024. See Note 8—Intangible Assets and Goodwill. Accrued litigation. The Company evaluates the likelihood of an unfavorable outcome in legal or regulatory proceedings to which it is a party and records a loss contingency when it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. These judgments are inherently subjective and based on a number of factors, including the specifics of such legal or regulatory proceedings, the merits of the Company’s defenses and consultation with internal and external legal counsel. Actual outcomes of these legal and regulatory proceedings may differ materially from the Company’s estimates. The Company expenses legal costs as incurred in professional fees on the consolidated statements of operations. See Note 20—Legal Matters. Revenue recognition. The Company’s net revenue is comprised principally of the following categories: service revenue, data processing revenue, international transaction revenue and other revenue, reduced by client incentives. As a payments network service provider, the Company’s obligation to the customer is to stand ready to provide continuous access to Visa’s payments network over the contractual term, facilitate the processing of payment transactions, including authorization, clearing and settlement, and deliver related products and services. The Company delivers its payments network services directly to issuers and acquirers, who provide those services to others within the payments network: the merchants and consumers. The Company considers all parties in Visa’s payments network as customers. The Company earns net revenue primarily from issuers and acquirers. Consideration is variable based primarily upon the amount and type of transactions and payments volume on Visa’s products. The transaction price for each specific service is reported net of discounts attributable to individual services or fees. The Company recognizes revenue, net of sales and other similar taxes, as the payments network services are performed in an amount that reflects the consideration the Company expects to receive in exchange for those services. The Company has elected the optional exemption to not disclose the remaining performance obligations related to payments network services and other performance obligations which are constrained by and dependent upon the future performance of its clients, which are variable in nature. The Company also recognizes revenue, net of sales and other similar taxes, from other value-added services, including issuing solutions, acceptance solutions, risk and identity solutions, open banking solutions and advisory services, as these value-added services are performed. For revenue generated from arrangements that involve third parties, the Company evaluates whether it is the principal, and recognizes revenue on a gross basis, or the agent, and recognizes revenue on a net basis. In this assessment, the Company considers if it obtains the control of the specified services before they are transferred to the customer, or if the Company is arranging for the services to be provided. Service revenue consists mainly of revenue earned for services provided in support of client usage of Visa payment services. This revenue includes fees related to payments volumes. Visa’s obligation is to stand ready to provide continuous access to Visa’s payments network and related services with respect to Visa-branded payments programs. Current quarter service revenue is primarily assessed using a calculation of current quarter’s pricing applied to the prior quarter’s payments volume. Data processing revenue consists of revenue earned for authorization, clearing and settlement; value-added services related to issuing, acceptance, and risk and identity solutions; network access; and other maintenance and support services that facilitate transaction and information processing among the Company’s clients globally. Data processing revenue is recognized in the same period the related transactions occur or services are performed. International transaction revenue is earned for cross-border transaction processing and currency conversion activities. Cross-border transactions arise when the country of origin of the issuer or financial institution originating the transaction is different from that of the beneficiary. International transaction revenue is recognized in the same period the cross-border transactions occur or services are performed. Other revenue consists mainly of value-added services related to advisory, marketing and certain card benefits; license fees for use of the Visa brand or technology; and fees for account holder services, certification and licensing. Other revenue is recognized in the same period the related transactions occur or services are performed. Client incentives. The Company enters into long-term contracts with financial institution clients, merchants and other business partners for various programs that provide cash and other incentives designed to increase revenue by growing payments volume, increasing Visa product acceptance, encouraging merchant acceptance and use of Visa payment services and driving innovation. Incentives are classified as reductions to net revenue within client incentives, unless the incentive is a cash payment made in exchange for a distinct good or service provided by the customer, in which case the payment is classified as operating expenses. The Company generally capitalizes upfront and fixed incentive payments as client incentives assets under these agreements when paid and amortizes the amounts as reductions to net revenue ratably over the contractual term. Incentives that are earned by the customer based on performance targets are recorded as reductions to net revenue when earned based on management's estimate of each client's future performance and the unpaid portion is recognized as client incentives liabilities. These accruals are regularly reviewed and estimates of performance are adjusted, as appropriate, based on changes in performance expectations, actual client performance, amendments to existing contracts or the execution of new contracts. Client incentives assets and liabilities are classified on the consolidated balance sheets as current or long-term based on a 12-month operating cycle. Marketing. The Company expenses costs for the production of advertising as incurred. The cost of media advertising is expensed when the advertising takes place. Sponsorship costs are recognized over the period in which the Company benefits from the sponsorship rights. Promotional costs are expensed as incurred, when the related services are received, or when the related event occurs. Income taxes. The Company accounts for income taxes using the asset and liability method. Deferred tax assets and liabilities are recognized to reflect the future tax consequences attributable to temporary differences between the financial statement carrying amounts and the respective tax basis of existing assets and liabilities, and operating loss and credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax laws and rates expected to be applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. In assessing whether deferred tax assets are realizable, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. A valuation allowance is recorded for the portions that are not expected to be realized based on the level of historical taxable income, projections of future taxable income over the periods in which the temporary differences are deductible, and qualifying tax planning strategies. Where interpretation of the tax law may be uncertain, the Company recognizes, measures and discloses income tax uncertainties. The Company accounts for interest expenses and penalties, if any, related to uncertain tax positions in interest expense and investment income (expense) and other, respectively, on the consolidated statements of operations. See Note 19—Income Taxes. Foreign currency remeasurement and translation. The Company’s functional currency is the U.S. dollar for the majority of its foreign operations except for Visa Europe Limited (Visa Europe) whose functional currency is the Euro. Transactions denominated in currencies other than the applicable functional currency are converted to the functional currency at the exchange rate on the transaction date. At period end, monetary assets and liabilities are remeasured to the functional currency using exchange rates in effect at the balance sheet dates. Nonmonetary assets and liabilities are remeasured at historical exchange rates. Resulting foreign currency transaction gains and losses related to conversion and remeasurement are recorded in general and administrative expense on the consolidated statements of operations and were not material for fiscal 2024, 2023 and 2022. Where a non-U.S. currency is the functional currency, translation from that functional currency to the U.S. dollar is performed for balance sheet accounts using exchange rates in effect at the balance sheet dates and for revenue and expense accounts using an average exchange rate for the period. Resulting translation adjustments are reported as a component of accumulated other comprehensive income (loss) on the consolidated balance sheets. Derivative and hedging instruments. Derivatives are carried at fair value on a gross basis on the consolidated balance sheets. The Company utilizes foreign exchange forward contracts to hedge against foreign currency exchange rate fluctuations related to certain monetary assets and liabilities denominated in foreign currencies. Gains and losses resulting from changes in the fair value of these derivative instruments not designated for hedge accounting are recorded in general and administrative expense on the consolidated statements of operations. The Company also uses foreign exchange forward contracts, which are designated as cash flow hedges, to reduce its exposure to foreign currency rate changes on forecasted non-functional currency denominated operational cash flows. The terms of these derivative instruments are generally no more than 12 months. The Company uses regression analysis to assess hedge effectiveness prospectively and retrospectively. The effectiveness tests are performed on foreign exchange forward contracts based on changes in the spot rate of the derivative instrument compared to changes in the spot rate of the forecasted hedged transaction. Forward points are excluded from effectiveness testing purposes and are reported in earnings. Gains and losses resulting from changes in the fair value of derivative instruments designated as cash flow hedges are recorded in other comprehensive income (loss). When the forecasted transaction occurs and is recognized in earnings, the amount in accumulated other comprehensive income (loss) related to that hedge is reclassified to the consolidated statements of operations in the corresponding account where revenue or expense is recorded. Derivative instruments designated as cash flow hedges are subject to master netting agreements, which provide the Company with a legal right to net settle multiple payable and receivable positions with the same counterparty, in a single currency through a single payment. However, the Company presents fair values on a gross basis on the consolidated balance sheets. The Company designated its Euro notes, a non-derivative financial instrument, as net investment hedges against a portion of the Company’s Euro-denominated net investment in Visa Europe. The Company also holds interest rate and cross-currency swap agreements on a portion of the outstanding senior notes that allows the Company to manage its interest rate exposure through a combination of fixed and floating rates and reduce the overall cost of borrowing. The Company designated the interest rate swaps as fair value hedges and the cross-currency swaps as net investment hedges. Gains and losses related to hedging instruments for fair value hedges are recognized in interest expense along with a corresponding loss or gain related to the change in the fair value of the underlying hedged item in the same line item on the consolidated statements of operations. Gains and losses related to derivative and non-derivative hedging instruments for net investment hedges are recorded in other comprehensive income (loss). Cash flows associated with derivatives designated as a cash flow hedge are classified as an operating activity on the consolidated statements of cash flows. Cash flows associated with derivatives designated as a fair value hedge or a net investment hedge are classified as an investing activity. Cash flows associated with derivatives not designated as a hedging instrument are classified as an operating activity. See Note 13—Derivative and Hedging Instruments. Share-based compensation. The Company measures share-based compensation cost at the grant date, net of estimated forfeitures, based on the estimated fair value of the award. The Company recognizes compensation cost for awards with only service conditions on a straight-line basis over the requisite service period, which is generally the vesting period. Compensation cost for performance-based awards is recognized on a graded-vesting basis. The amount is initially estimated based on target performance and is adjusted as appropriate based on management’s best estimate throughout the performance period. See Note 17—Share-based Compensation. Earnings per share. The Company calculates earnings per share using the two-class method to reflect the different rights of each class of outstanding common stock and participating securities. Basic earnings per share is computed by dividing net income available to each class of shares by the weighted-average number of shares of common stock and participating securities outstanding during the period. Participating securities include the Company’s series A, B and C preferred stock and restricted stock units (RSUs) that contain non-forfeitable rights to dividends or dividend equivalents. Net income is allocated to each class of common stock and participating securities based on its proportional ownership on an as-converted basis. The weighted-average number of shares outstanding of each class of common stock reflects changes in ownership over the periods presented. See Note 15—Stockholders’ Equity. Diluted earnings per share is computed by dividing net income available to each class of shares by the weighted-average number of shares of common stock outstanding, participating securities outstanding and, if dilutive, potential class A common stock equivalent shares outstanding during the period. Dilutive class A common stock equivalents may consist of: (1) shares of class A common stock issuable upon the conversion of series A, B and C preferred stock and class B-1, B-2 and C common stock based on the conversion rates in effect through the period, and (2) incremental shares of class A common stock calculated by applying the treasury stock method to the assumed exercise of employee stock options, the assumed purchase of stock under the Company’s Employee Stock Purchase Plan and the assumed vesting of unearned performance shares. See Note 16—Earnings Per Share.

Acquisitions	12 Months Ended
Acquisitions	Sep. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Acquisitions	Note 2—Acquisitions Pending Acquisition In September 2024, Visa entered into a definitive agreement to acquire Featurespace Limited, a developer of real-time artificial intelligence payments protection technology that prevents and mitigates payments fraud and financial crime risks. This acquisition is subject to customary closing conditions, including applicable regulatory approvals. Fiscal 2024 Acquisition In January 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

12 Months Ended

Sep. 30, 2024

Revenue from Contract with Customer [Abstract]

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:


	For the Years Ended September 30,
		2024		2023		2022
		(in millions)
Service revenue		$	16,114	$	14,826	$	13,361
Data processing revenue		17,714		16,007		14,438
International transaction revenue		12,665		11,638		9,815
Other revenue		3,197		2,479		1,991
Client incentives		(13,764)		(12,297)		(10,295)
Net revenue		$	35,926	$	32,653	$	29,310


	For the Years Ended September 30,
	2024		2023		2022
	(in millions)
U.S.	$	14,780	$	14,138	$	12,851
International	21,146		18,515		16,459
Net revenue	$	35,926	$	32,653	$	29,310

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 September 30, 2024, the remaining performance obligations were $4.1 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
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Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents [Abstract]

Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents

12 Months Ended

Sep. 30, 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:


	September 30,
	2024		2023
	(in millions)
Cash and cash equivalents	$	11,975	$	16,286
Restricted cash and restricted cash equivalents:
U.S. litigation escrow	3,089		1,764
Customer collateral	3,524		3,005
Prepaid expenses and other current assets	1,175		935
Cash, cash equivalents, restricted cash and restricted cash equivalents	$	19,763	$	21,990

Prepaid expenses and other current assets include restricted cash and restricted cash equivalents related to funds held by the Company on behalf of clients in segregated bank accounts that generally cannot be withdrawn or used for general operating activities. These amounts are offset by corresponding liabilities recorded in accrued liabilities on the Company’s consolidated balance sheets.

U.S. and Europe Retrospective Responsibility Plans

12 Months Ended

Sep. 30, 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

The Company has established several related mechanisms designed to address potential liability under certain litigation (U.S. covered litigation). These mechanisms are included in and referred to as the U.S. retrospective responsibility plan and consist of a U.S. litigation escrow agreement, the conversion feature of the Company’s shares of class B common stock, the makewhole agreements relating to the class B-1 common stock exchange offer, the indemnification obligations of the Visa U.S.A. Inc. (Visa U.S.A.) members, an interchange judgment sharing agreement, a loss sharing agreement and an omnibus agreement, as amended.

U.S. covered litigation consists of a number of matters that have been settled or otherwise fully or substantially resolved, as well as the following:

•the Interchange Multidistrict Litigation. In re Payment Card Interchange Fee and Merchant Discount Antitrust Litigation, 1:05-md-01720-JG-JO (E.D.N.Y.) or MDL 1720, including all cases currently included in MDL 1720, any other case that includes claims for damages relating to the period prior to the Company’s initial public offering (IPO) that has been or is transferred for coordinated or consolidated pre-trial proceedings at any time to MDL 1720 by the Judicial Panel on Multidistrict Litigation or otherwise included at any time in MDL 1720 by order of any court of competent jurisdiction;

•any claim that challenges the reorganization or the consummation thereof; provided that such claim is transferred for coordinated or consolidated pre-trial proceedings at any time to MDL 1720 by the Judicial Panel on Multidistrict Litigation or otherwise included at any time in MDL 1720 by order of any court of competent jurisdiction; and

•any case brought after October 22, 2015 by a merchant that opted out of the Rule 23(b)(3) settlement class in MDL 1720 that arises out of facts or circumstances substantially similar to those alleged in MDL 1720 and that is not transferred to or otherwise included in MDL 1720. See Note 20—Legal Matters.

U.S. litigation escrow agreement. In accordance with the U.S. litigation escrow agreement, the Company maintains an escrow account, from which settlements of, or judgments in, the U.S. covered litigation are paid. The decision to add funds to the escrow account is made by the board of directors, upon request by the Company’s litigation committee, all members of which are affiliated with, or act for, certain Visa U.S.A. members. 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 20—Legal Matters.

The following table presents the changes in the U.S. litigation escrow account:


	For the Years Ended September 30,
	2024		2023
	(in millions)
Balance as of beginning of period	$	1,764	$	1,449

Deposits into the U.S. litigation escrow account	1,500		1,000

Payments to opt-out merchants(1), net of interest earned on escrow funds	(175)		(685)
Balance as of end of period	$	3,089	$	1,764

(1)These payments are associated with the interchange multidistrict litigation. See Note 20—Legal Matters.

Conversion feature. Under the terms of the plan, when the Company funds the U.S. litigation escrow account, the value of the Company’s class B-1 and B-2 common stock is subject to dilution through a downward adjustment to the rate at which shares of class B-1 and B-2 common stock ultimately convert into shares of class A common stock. This has the same economic effect on earnings per share as repurchasing the Company’s class A common stock, because it reduces the class B conversion rate and consequently the as-converted class A common stock share count with each deposit amount. See Note 15—Stockholders’ Equity.

Makewhole agreements. As a condition to participating in the class B-1 common stock exchange offer, each participating stockholder, together with its respective parent guarantors (as applicable), entered into a separate makewhole agreement with Visa pursuant to which the holder agreed to reimburse Visa in cash for the portion of certain future deposits into the U.S. litigation escrow account that, but for the holder's participation in the exchange offer, would have been absorbed by such holder through a reduction in the class B-1 conversion rate in respect of the class B-1 common stock it tendered in the exchange offer. Payments under the makewhole agreements arise when, as a result of a deposit into the U.S. litigation escrow account, the as-converted value of the class B-2 common stock a holder received in the exchange offer becomes or is already less than zero, but the class B-1 conversion rate remains greater than or equal to zero. No additional payment obligations will arise under the makewhole agreements after the class B-1 conversion rate reaches zero. See Note 15—Stockholders’ Equity.

Indemnification obligations. To the extent that amounts available under the U.S. litigation escrow arrangement and other agreements in the plan are insufficient to fully resolve the U.S. covered litigation, the Company will use commercially reasonable efforts to enforce the indemnification obligations of Visa U.S.A.’s members for such excess amounts, including but not limited to enforcing indemnification obligations pursuant to Visa U.S.A.’s certificate of incorporation and bylaws and in accordance with their membership agreements.

Interchange judgment sharing agreement. Visa U.S.A. and Visa International Service Association (Visa International) have entered into an interchange judgment sharing agreement with certain Visa U.S.A. members that have been named as defendants in the interchange multidistrict litigation, which is described in Note 20—Legal Matters. Under this judgment sharing agreement, Visa U.S.A. members that are signatories will pay their membership proportion of the amount of a final judgment not allocated to the conduct of Mastercard.

Loss sharing agreement. Visa has entered into a loss sharing agreement with Visa U.S.A., Visa International and certain Visa U.S.A. members. The loss sharing agreement provides for the indemnification of Visa U.S.A., Visa International and, in certain circumstances, Visa with respect to: (i) the amount of a final judgment paid by Visa U.S.A. or Visa International in the U.S. covered litigation after the operation of the U.S. litigation escrow arrangement, conversion feature of the Company’s class B common stock and interchange judgment sharing agreement, plus any amounts reimbursable to the interchange judgment sharing agreement signatories; or (ii) the damages portion of a settlement of a U.S. covered litigation that is approved as required under Visa U.S.A.’s certificate of incorporation by the vote of Visa U.S.A.’s specified voting members. The several obligation of each bank that is a party to the loss sharing agreement will equal the amount of any final judgment enforceable against Visa U.S.A., Visa International or any other signatory to the interchange judgment sharing agreement, or the amount of any approved settlement of a U.S. covered litigation, multiplied by such bank’s then-current membership proportion as calculated in accordance with Visa U.S.A.’s certificate of incorporation.

On October 22, 2015, Visa entered into an amendment to the loss sharing agreement. The amendment includes within the scope of U.S. covered litigation any action brought after the amendment by an opt-out from the Rule 23(b)(3) Settlement Class in MDL 1720 that arises out of facts or circumstances substantially similar to those alleged in MDL 1720 and that is not transferred to or otherwise included in MDL 1720. On the same date, Visa entered into amendments to the interchange judgment sharing agreement and omnibus agreement that include any such action within the scope of those agreements as well.

Omnibus agreement. Visa entered into an omnibus agreement with Mastercard and certain Visa U.S.A. members that confirmed and memorialized the signatories’ intentions with respect to the loss sharing agreement, the interchange judgment sharing agreement and other agreements relating to the interchange multidistrict litigation, see Note 20—Legal Matters. Under the omnibus agreement, the monetary portion of any settlement of the interchange multidistrict litigation covered by the omnibus agreement would be divided into a Mastercard portion at 33.3333% and a Visa portion at 66.6667%. In addition, the monetary portion of any judgment assigned to Visa-related claims in accordance with the omnibus agreement would be treated as a Visa portion. Visa would have no liability for the monetary portion of any judgment assigned to Mastercard-related claims in accordance with the omnibus agreement, and if a judgment is not assigned to Visa-related claims or Mastercard-related claims in accordance with the omnibus agreement, then any monetary liability would be divided into a Mastercard portion at 33.3333% and a Visa portion at 66.6667%. The Visa portion of a settlement or judgment covered by the omnibus agreement would be allocated in accordance with specified provisions of the Company’s U.S. retrospective responsibility plan. The litigation provision on the consolidated statements of operations was not impacted by the execution of the omnibus agreement.

On August 26, 2014, Visa entered into an amendment to the omnibus agreement. The omnibus amendment makes applicable to certain settlements in opt-out cases in the interchange multidistrict litigation the settlement-sharing provisions of the omnibus agreement, pursuant to which the monetary portion of any settlement of the interchange multidistrict litigation covered by the omnibus agreement would be divided into a Mastercard portion at 33.3333% and a Visa portion at 66.6667%. The omnibus amendment also provides that in the event of termination of the class settlement agreement, Visa and Mastercard would make mutually acceptable arrangements so that Visa shall have received two-thirds and Mastercard shall have received one-third of the total of (i) the sums paid to defendants as a result of the termination of the settlement agreement and (ii) the takedown payments previously made to defendants.

Europe Retrospective Responsibility Plan

UK loss sharing agreement. The Company has entered into a loss sharing agreement with Visa Europe and certain of Visa Europe’s member financial institutions located in the United Kingdom (UK LSA members). Each of the UK LSA members has agreed, on a several and not joint basis, to compensate the Company for certain losses which may be incurred by the Company, Visa Europe or their affiliates as a result of certain existing and potential litigation relating to the setting and implementation of domestic multilateral interchange fee rates in the United Kingdom prior to the closing of the Visa Europe acquisition (Closing), subject to the terms and conditions set forth therein and, with respect to each UK LSA member, up to a maximum amount of the up-front cash consideration received by such UK LSA member. The UK LSA members’ obligations under the UK loss sharing agreement are conditional upon, among other things, either (a) losses valued in excess of the sterling equivalent on June 21, 2016 of €1.0 billion having arisen in UK covered claims (and such losses having reduced the conversion rate of the series B preferred stock accordingly), or (b) the conversion rate of the series B preferred stock having been reduced to

zero pursuant to losses arising in claims relating to multilateral interchange fee rate setting in the Visa Europe territory.

Litigation management deed. The Company has entered into a litigation management deed with Visa Europe which sets forth the agreed upon procedures for the management of the VE territory covered litigation, the allocation of losses resulting from this litigation (VE territory covered losses) between the series B and C preferred stock, and any accelerated conversion or reduction in the conversion rate of the shares of series B and C preferred stock. The litigation management deed applies only to VE territory covered litigation (and resultant losses and liabilities). The litigation management deed provides that the Company will generally control the conduct of the VE territory covered litigation, subject to certain obligations to report and consult with the litigation management committee for VE territory covered litigation (VE Territory Litigation Management Committee). The VE Territory Litigation Management Committee, which is composed of representatives of certain Visa Europe members, has also been granted consent rights to approve certain material decisions in relation to the VE territory covered litigation.

The Company obtained certain protections for VE territory covered losses through the series B and C preferred stock, the UK loss sharing agreement and the litigation management deed (collectively Europe retrospective responsibility plan). The plan covers VE territory covered litigation (and resultant liabilities and losses) relating to the covered period, which generally refers to the period before the Closing. Visa’s protection from the plan is further limited to 70% of any liabilities where the claim relates to inter-regional multilateral interchange fee rates, where the issuer is located outside the Visa Europe territory and the merchant is located within the Visa Europe territory. The plan does not protect the Company in Europe against all types of litigation or remedies or fines imposed in competition law enforcement proceedings, only the interchange litigation specifically covered by the plan’s terms.

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 class A common stock conversion rates applicable to the series B and C preferred stock. The total amount of protection available through the preferred stock component of the Europe retrospective responsibility plan is equivalent to the as-converted value of the preferred stock, which can be calculated at any point in time as the product of: (a) the outstanding number of shares of preferred stock; (b) the current conversion rate applicable to each series of preferred stock; and (c) Visa’s class A common stock price. This amount differs from the value of the preferred stock recorded within stockholders’ equity on the Company’s consolidated balance sheets. The book value of the preferred stock reflects its historical value recorded at the Closing less VE territory covered losses recovered through a reduction of the applicable conversion rate. The book value does not reflect changes in the underlying class A common stock price subsequent to the Closing.

Visa Inc. net income is not impacted by VE territory covered losses as long as the as-converted value of the preferred stock is greater than the covered loss. VE territory covered losses are recorded when the loss is deemed to be probable and reasonably estimable, or in the case of attorney’s fees, when incurred. Concurrently, the Company records a reduction to stockholders’ equity in the contra-equity account right to recover for covered losses, which represents the Company’s right to recover such losses through adjustments to the conversion rate applicable to the preferred stock.

VE territory covered losses may be recorded 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.

As required by the litigation management deed, on June 21, 2024, the eighth anniversary of the Visa Europe acquisition, Visa, in consultation with the VE Territory Litigation Management Committee, carried out a release assessment. After the completion of this assessment, the Company released $2.7 billion of the as-converted value from its series B and C preferred stock and issued 99,264 shares of series A preferred stock in July 2024 (Eighth Anniversary Release). Each holder of a share of series B and C preferred stock received a number of series A preferred stock equal to the applicable conversion adjustment divided by 100. The Company paid $5 million in cash in lieu of issuing fractional shares of series A preferred stock. Each share of series A preferred stock will be automatically converted into 100 shares of class A common stock in connection with a sale to a person eligible to hold class A common stock in accordance with Visa’s certificate of incorporation.

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


	For the Year Ended September 30, 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)	—		—		(139)
Recovery through conversion rate adjustment(2)	(161)		(20)		175
Eighth Anniversary Release	(176)		(394)		—
Balance as of end of period	$	104	$	387	$	(104)


	For the Year Ended September 30, 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)	—		—		(136)
Recovery through conversion rate adjustment(2)	(19)		(11)		31

Balance as of end of period	$	441	$	801	$	(140)

(1)VE territory covered losses incurred reflect settlements with merchants and additional legal costs. See Note 20—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:


	September 30,
	2024				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	$	684	$	104	$	1,676	$	441
Series C preferred stock	1,550		387		2,635		801
Total	2,234		491		4,311		1,242
Less: right to recover for covered losses	(104)		(104)		(140)		(140)
Total recovery for covered losses available	$	2,130	$	387	$	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 September 30, 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) 1.0030 and 1.7860, the class A common stock conversion rate applicable to the series B and C preferred stock outstanding, respectively; and (c) $274.95, 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) 2.9370 and 3.6290, 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

12 Months Ended

Sep. 30, 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 as of September 30 Using Inputs Considered as
	Level 1				Level 2
	2024		2023		2024		2023
	(in millions)
Assets
Cash equivalents and restricted cash equivalents:
Money market funds	$	10,403	$	13,504	$	—	$	—

U.S. Treasury securities	7		301		—		—
Investment securities:
Marketable equity securities	301		339		—		—
U.S. government-sponsored debt securities	—		—		496		1,108
U.S. Treasury securities	4,948		4,316		—		—
Other current and non-current assets:
Money market funds	25		23		—		—
Derivative instruments	—		—		103		293
Total	$	15,684	$	18,483	$	599	$	1,401
Liabilities
Accrued compensation and benefits:
Deferred compensation liability	$	238	$	175	$	—	$	—
Accrued and other liabilities:
Derivative instruments	—		—		226		396
Total	$	238	$	175	$	226	$	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:


	September 30, 2024
	Amortized Cost		Gross Unrealized				Fair Value
			Gains		Losses
	(in millions)
U.S. government-sponsored debt securities	$	492	$	4	$	—	$	496
U.S. Treasury securities	4,920		40		(5)		4,955
Total	$	5,412	$	44	$	(5)	$	5,451


	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:


	September 30, 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	$	—	$	—	$	164	$	—
U.S. Treasury securities	—		—		1,019		(5)
Total	$	—	$	—	$	1,183	$	(5)


	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:


	September 30, 2024
	(in millions)
Due within one year	$	2,968
Due after one year through five years	2,483
Total	$	5,451

Equity Securities

For fiscal 2024, 2023 and 2022, the Company recognized net unrealized gains of $12 million and net unrealized losses of $102 million and $393 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:


	September 30,
	2024		2023
	(in millions)
Initial cost basis	$	711	$	719
Adjustments:
Upward adjustments	910		899
Downward adjustments, including impairment	(465)		(445)
Carrying amount	$	1,156	$	1,173

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:


	For the Years Ended September 30,
	2024		2023		2022
	(in millions)
Upward adjustments	$	10	$	94	$	231
Downward adjustments, including impairment	$	(35)	$	(99)	$	(341)

Investment Income (Expense)

Investment income (expense) consisted of the following:


	For the Years Ended September 30,
	2024		2023		2022
	(in millions)
Interest and dividend income on cash and investments	$	992	$	745	$	69
Gains (losses) on investments, net	(44)		(82)		(296)
Investment income (expense)	$	948	$	663	$	(227)

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 September 30, 2024, the carrying value and estimated fair value of debt was $20.8 billion and $19.2 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 September 30, 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.

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.

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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Property, Plant and Equipment [Abstract]

Property, Equipment and Technology, Net

12 Months Ended

Sep. 30, 2024

Property, Equipment and Technology, Net

Note 7—Property, Equipment and Technology, Net

Property, equipment and technology, net, consisted of the following:


	September 30,
	2024		2023
	(in millions)
Land	$	72	$	71
Buildings and building improvements	1,042		1,022
Furniture, equipment and leasehold improvements	2,301		2,146
Construction-in-progress	222		344
Technology	5,660		5,197
Total property, equipment and technology	9,297		8,780
Accumulated depreciation and amortization	(5,473)		(5,355)
Property, equipment and technology, net	$	3,824	$	3,425

As of September 30, 2024 and 2023, accumulated amortization for technology was $3.5 billion and $3.4 billion, respectively.

For fiscal 2024, 2023 and 2022, depreciation and amortization expense related to property, equipment and technology was $955 million, $867 million and $771 million, respectively.

As of September 30, 2024, estimated future amortization expense on technology was as follows:


	For the Years Ending September 30,
	2025		2026		2027		2028		2029		Thereafter		Total
	(in millions)
Estimated future amortization expense	$	701	$	532	$	385	$	265	$	127	$	142	$	2,152

Intangible Assets and Goodwill

12 Months Ended

Sep. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets and Goodwill

Note 8—Intangible Assets and Goodwill

Indefinite-lived and finite-lived intangible assets consisted of the following:


	September 30,
	2024						2023
	Gross		Accumulated Amortization		Net		Gross		Accumulated Amortization		Net
	(in millions)
Finite-lived intangible assets:
Customer relationships	$	535	$	(298)	$	237	$	829	$	(572)	$	257
Trade names	190		(179)		11		195		(172)		23

Other	—		—		—		111		(111)		—
Total finite-lived intangible assets	725		(477)		248		1,135		(855)		280
Indefinite-lived intangible assets:
Customer relationships and reacquired rights	22,557		—		22,557		21,740		—		21,740
Visa trade name	4,084		—		4,084		4,084		—		4,084
Total indefinite-lived intangible assets	26,641		—		26,641		25,824		—		25,824
Total intangible assets	$	27,366	$	(477)	$	26,889	$	26,959	$	(855)	$	26,104

For fiscal 2024, 2023 and 2022, amortization expense related to finite-lived intangible assets was $79 million, $76 million and $90 million, respectively.

As of September 30, 2024, estimated future amortization expense on finite-lived intangible assets was as follows:


	For the Years Ending September 30,
	2025		2026		2027		2028		2029		Thereafter		Total
	(in millions)
Estimated future amortization expense	$	67	$	51	$	49	$	32	$	18	$	31	$	248

The changes in goodwill were as follows:


	For the Years Ended September 30,
	2024		2023
	(in millions)
Balance as of beginning of period	$	17,997	$	17,787
Goodwill from acquisitions	790		—
Foreign currency translation	154		210
Balance as of end of period	$	18,941	$	17,997

Leases

12 Months Ended

Sep. 30, 2024

Leases [Abstract]

Leases

Note 9—Leases

The Company entered into various operating lease agreements primarily for real estate. The Company's leases have original lease periods expiring between fiscal 2025 and 2038. For certain leases the Company has options to extend the lease term for up to 10 years. Payments under the Company’s lease arrangements are generally fixed.

As of September 30, 2024 and 2023, ROU assets included in other assets on the consolidated balance sheets was $873 million and $488 million, respectively. As of September 30, 2024 and 2023, the current portion of lease liabilities included in accrued liabilities on the consolidated balance sheets was $150 million and $106 million, respectively, and the long-term portion included in other liabilities was $685 million and $412 million, respectively.

During fiscal 2024, 2023 and 2022, total operating lease cost was $179 million, $129 million and $117 million, respectively. As of September 30, 2024 and 2023, the weighted-average remaining lease term for operating leases was approximately eight years and the weighted-average discount rate for operating leases was 3.51% and 2.43%, respectively.

As of September 30, 2024, the present value of future minimum lease payments was as follows:


	Operating Leases
	(in millions)
Fiscal:
2025	$	179
2026	162
2027	123
2028	99
2029	76
Thereafter	357
Total undiscounted lease payments	996
Less: imputed interest	(161)
Present value of lease liabilities	$	835

During fiscal 2024, 2023 and 2022, ROU assets obtained in exchange for lease liabilities was $410 million, $82 million and $74 million, respectively.

Debt

12 Months Ended

Sep. 30, 2024

Debt Disclosure [Abstract]

Debt

Note 10—Debt

The Company had outstanding debt as follows:


	September 30,				Effective Interest Rate(1)
	2024		2023
	(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	1,513		1,434		1.71	%
2.00% Senior Notes due June 2029	1,120		1,062		2.13	%
2.375% Senior Notes due June 2034	728		690		2.53	%
Total debt	21,111		20,936
Unamortized discounts and debt issuance costs	(142)		(159)
Hedge accounting fair value adjustments(2)	(133)		(314)
Total carrying value of debt	$	20,836	$	20,463

Reported as:
Current maturities of debt	$	—	$	—
Long-term debt	20,836		20,463
Total carrying value of debt	$	20,836	$	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. See Note 1—Summary of Significant Accounting Policies and Note 13—Derivative and Hedging Instruments.

Senior Notes

The Company’s outstanding senior notes are senior unsecured obligations of the Company, ranking equally and ratably among themselves and with the Company’s existing and future unsecured and unsubordinated debt. The senior notes are not secured by any assets of the Company and are not guaranteed by any of the Company’s subsidiaries. As of September 30, 2024, the Company was in compliance with all related covenants. Each series of senior notes may be redeemed as a whole or in part at the Company’s option at any time at specified redemption prices. In addition, each series of the Euro notes may be redeemed as a whole at specified redemption prices upon the occurrence of certain U.S. tax events.

As of September 30, 2024, future principal payments on the Company’s outstanding debt were as follows:


	For the Years Ending September 30,
	2025		2026		2027		2028		2029		Thereafter		Total
	(in millions)
Future principal payments	$	—	$	5,513	$	2,750	$	—	$	1,120	$	11,728	$	21,111

Commercial Paper Program

Visa maintains a commercial paper program to support its working capital requirements and for other general corporate purposes. Under the program, the Company is authorized to issue up to $3.0 billion in outstanding notes, with maturities up to 397 days from the date of issuance. As of September 30, 2024 and 2023, the Company had no outstanding obligations under the program.

Credit Facility

In May 2023, the Company entered into an amended and restated credit agreement for a five-year, unsecured $7.0 billion revolving credit facility, which will expire in May 2028. This credit facility is maintained to ensure the integrity of the payment card settlement process and for general corporate purposes. Interest on borrowings will be charged at the applicable reference rate or an alternative base rate as defined in the credit agreement based on the currency and type of the borrowing, plus an applicable margin based on the applicable credit rating of the Company’s senior unsecured long-term debt. The Company has agreed to pay a commitment fee which will fluctuate based on such applicable rating of the Company. As of September 30, 2024, the Company was in compliance with all related covenants. As of September 30, 2024 and 2023, the Company had no amounts outstanding under the credit facility.

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.

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-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 21: 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

Pension and Other Postretirement Benefits	12 Months Ended
Pension and Other Postretirement Benefits	Sep. 30, 2024
Retirement Benefits [Abstract]
Pension and Other Postretirement Benefits	Note 11—Pension and Other Postretirement Benefits Defined Benefit and Other Postretirement Plans The Company sponsors qualified and non-qualified defined benefit pension and other postretirement benefit plans that provide for retirement and medical benefits for eligible employees residing in the U.S. The Company also sponsors other pension benefit plans that provide benefits for eligible internationally-based employees at certain non-U.S. locations. The Company’s defined benefit pension and other postretirement benefit plans are actuarially evaluated, incorporating various assumptions such as the discount rate and the expected rate of return on plan assets. Disclosures below include the U.S. pension plans and certain non-U.S. pension plans. The Company uses a September 30 measurement date for its pension and other postretirement benefit plans. The U.S. pension plans are closed to new entrants and frozen. However, existing plan participants continue to earn interest credits on existing balances at the time of the freeze. Additionally, the Visa Europe plans are closed to new entrants. However, future benefits continue to accrue for active participants. The funded status of the Company’s defined benefit pension plans is substantially recorded in other assets on the consolidated balance sheets and is measured as the difference between the fair value of plan assets and the accumulated benefit obligation. As of September 30, 2024 and 2023, for the U.S. pension plans, the fair value of plan assets was $1.2 billion and $1.0 billion, respectively, accumulated benefit obligation was $670 million and $640 million, respectively, and the funded status was $531 million and $374 million, respectively. As of September 30, 2024 and 2023, for non-U.S. pension plans, the fair value of plan assets was $370 million and $317 million, respectively, accumulated benefit obligation was $302 million and $287 million, respectively, and the funded status was $68 million and $30 million, respectively. As of September 30, 2024 and 2023, the amount recognized in accumulated other comprehensive income (loss) before tax for the U.S. pension plans was $56 million and ($82) million, respectively. As of September 30, 2024 and 2023, the amount recognized in accumulated other comprehensive income (loss) before tax for non-U.S. pension plans was ($48) million and ($87) million, respectively. Defined Contribution Plan The Company sponsors a defined contribution plan, or 401(k) plan, that covers its employees residing in the U.S. In fiscal 2024, 2023 and 2022, personnel expenses included $212 million, $192 million, and $161 million, respectively, attributable to the Company’s employees under the 401(k) plan. The Company’s contributions to this 401(k) plan are funded on a current basis, and the related expenses are recognized in the period that the payroll expenses are incurred.

The entire disclosure for retirement benefits.

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Settlement Guarantee Management	12 Months Ended
Settlement Guarantee Management	Sep. 30, 2024
Settlement Guarantee Management [Abstract]
Settlement Guarantee Management	Note 12—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. For fiscal 2024, the Company’s maximum daily settlement exposure was $137.4 billion and the average daily settlement exposure was $84.3 billion. To mitigate the risk of settlement exposure, the Company has various forms of collateral including restricted cash, letters of credit, guarantees, beneficial rights to trust assets and pledged securities. As of September 30, 2024 and 2023, the Company had total collateral of $7.7 billion and $6.2 billion, respectively.

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.

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative and Hedging Instruments

12 Months Ended

Sep. 30, 2024

Derivative and Hedging Instruments

Note 13—Derivative and Hedging Instruments

As of September 30, 2024 and 2023, the aggregate notional amount of the Company’s derivative instruments designated as hedging instruments was $11.7 billion and $11.0 billion, respectively. As of September 30, 2024 and 2023, the aggregate notional amount of the derivative instruments not designated as hedging instruments was $1.9 billion and $0.8 billion, respectively.

The following table shows the Company’s derivative instruments at gross fair value:


		September 30,
	Balance Sheet Location	2024		2023
		(in millions)
Assets
Designated as Hedging Instruments:
Foreign exchange forward contracts	Prepaid expenses and other current assets	$	49	$	100
Cross-currency swaps	Other assets	$	36	$	178

Not Designated as Hedging Instruments:
Foreign exchange forward contracts	Prepaid expenses and other current assets	$	18	$	15
Liabilities
Designated as Hedging Instruments:
Foreign exchange forward contracts	Accrued liabilities	$	74	$	66
Cross-currency swaps	Other liabilities	$	2	$	—
Interest rate swaps(1)	Other liabilities	$	133	$	314
Not Designated as Hedging Instruments:
Foreign exchange forward contracts	Accrued liabilities	$	17	$	16

(1)These interest rate swaps were designated as fair value hedges on a portion of the outstanding senior notes. As of September 30, 2024 and 2023, the carrying value of the hedged senior notes was $3.9 billion and $3.7 billion, respectively.

For fiscal 2024, 2023 and 2022, the Company recognized a net increase (decrease) in earnings related to excluded forward points from forward contracts designated as net investment hedges and interest differentials from swap agreements of ($94) million, ($25) million and $151 million, respectively.

Cash flow hedges. For fiscal 2024, 2023 and 2022, the Company recognized pre-tax net gains (losses) in other comprehensive income (loss) related to cash flow hedges of ($38) million, ($126) million and $190 million, respectively.

The amount of pre-tax net gains (losses) related to cash flow hedges recorded in accumulated other comprehensive income (loss) as of September 30, 2024 that is expected to be reclassified into the consolidated statements of operations within the next 12 months is not material.

Net investment hedges. For fiscal 2024, 2023 and 2022, the Company recognized pre-tax net gains (losses) in other comprehensive income (loss) related to net investment hedges of ($321) million, ($445) million and $845 million, respectively. As of September 30, 2024 and 2023, the amount in accumulated other comprehensive income (loss) was $182 million and $433 million, respectively.

Credit and market risks. The Company’s derivative financial instruments are subject to both credit and market risk. The Company monitors the credit worthiness of the financial institutions that are counterparties to its derivative financial instruments and does not consider the risks of counterparty nonperformance to be significant. The Company mitigates this risk by entering into master netting agreements, and such agreements require each party to post collateral against its net liability position with the respective counterparty. As of September 30, 2024, the Company received collateral of $62 million from counterparties, which is included in accrued liabilities on the consolidated balance sheets, and posted collateral of $48 million, which is included in prepaid expenses and other current assets on the consolidated balance sheets. Notwithstanding the Company’s efforts to manage foreign exchange risk, there can be no absolute assurance that its hedging activities will adequately protect against the risks associated with foreign currency fluctuations. As of September 30, 2024, credit and market risks related to derivative instruments were not considered significant.

Enterprise-wide Disclosures and Concentration of Business

12 Months Ended

Sep. 30, 2024

Segment Reporting [Abstract]

Enterprise-wide Disclosures and Concentration of Business

Note 14—Enterprise-wide Disclosures and Concentration of Business

The Company’s long-lived net property and equipment and ROU assets are classified by major geographic areas as follows:


	September 30,
	2024		2023
	(in millions)
U.S.	$	1,738	$	1,286
International	591		544
Total	$	2,329	$	1,830

Net revenue by geographic market is primarily based on the location of the issuing or acquiring financial institution. Net revenue earned in the U.S. was approximately 41%, 43% and 44% of total net revenue in fiscal 2024, 2023 and 2022, respectively. No individual country, other than the U.S., generated 10% or more of total net revenue in these years.

In fiscal 2024, 2023 and 2022, the Company had one client that accounted for 11%, 11% and 10% of its total net revenue, respectively.

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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Stockholders' Equity

12 Months Ended

Sep. 30, 2024

Equity [Abstract]

Stockholders' Equity

Note 15—Stockholders’ Equity

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


	September 30,
	2024					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		9	—	(2)	100.0000		7
Series B preferred stock	2		1.0030		2	2		2.9370		7
Series C preferred stock	3		1.7860		6	3		3.6290		11
Class A common stock	1,733		—		1,733	1,594		—		1,594
Class B-1 common stock	5		1.5653	(3)	8	245		1.5875	(3)	390
Class B-2 common stock	120		1.5430	(3)	186	—	(4)	—		—
Class C common stock	10		4.0000		39	10		4.0000		38
Total					1,983					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 and class B-2 to class A common stock conversion calculations for dividend payments are based on a conversion rate rounded to the tenth decimal. Conversion rates are presented on a rounded basis.

(4)No shares of class B-2 common stock were outstanding prior to the class B-1 common stock exchange offer. See class B-1 common stock exchange offer below for further details.

Series A preferred stock issuance. In July 2024, the Company issued 99,264 shares of series A preferred stock in connection with the Eighth Anniversary Release. See Note 5—U.S. and Europe Retrospective Responsibility Plans.

Reduction in as-converted shares. Under the terms of the U.S. retrospective responsibility plan, when the Company funds the U.S. litigation escrow account, the value of the Company’s class B-1 and B-2 common stock is subject to dilution through a downward adjustment to the rate at which shares of class B-1 and B-2 common stock ultimately convert into shares of class A common stock. See Note 5—U.S. and Europe Retrospective Responsibility Plans.

The following table presents the reduction in the number of as-converted class B-1 and B-2 common stock after deposits into the U.S. litigation escrow account under the U.S. retrospective responsibility plan:


	For the Years Ended September 30,
	2024		2023		2022
	(in millions, except per share data)
Reduction in equivalent number of class A common stock	5		5		4
Effective price per share(1)	$	274.62	$	221.33	$	205.06
Deposits into the U.S. litigation escrow account	$	1,500	$	1,000	$	850

(1)Effective price per share for the period represents the weighted-average price calculated using the effective prices per share of the respective adjustments made during the period. 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.

Under the terms of the Europe retrospective responsibility plan, the Company is entitled to recover VE territory covered losses through periodic adjustments to the class A common stock conversion rates applicable to the series B and C preferred stock, and is required to undertake periodic release assessments following the anniversary of the Visa Europe acquisition to determine if value should be released from the series B and C preferred stock. The

recovery and any releases of value have the same economic effect on earnings per share as repurchasing the Company’s class A common stock because it reduces the series B and C preferred stock conversion rates and consequently, reduces the as-converted class A common stock share count. See Note 5—U.S. and Europe Retrospective Responsibility Plans.

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 and completed its Eighth Anniversary Release in fiscal 2024 and sixth anniversary release in fiscal 2022 (collectively, Anniversary Releases):


	For the Years Ended September 30,
	2024				2023						2022
	Series B		Series C		Series B			Series C			Series B		Series C
	(in millions, except per share data)

Reduction in equivalent number of class A common stock	5		6		—		(1)	—		(1)	8		10
Effective price per share(2)	$	272.89	$	273.24	$	219.12		$	215.28		$	197.93	$	197.50
Recovery through conversion rate adjustment	$	161	$	20	$	19		$	11		$	135	$	6
Anniversary Releases	$	1,149	$	1,569	$	—		$	—		$	1,510	$	1,982

(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 the period represents the weighted-average price calculated using the effective price per share of the respective adjustments made during the period. 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:


	For the Years Ended September 30,
	2024		2023		2022
	(in millions, except per share data)
Shares repurchased in the open market(1)	64		55		56
Average repurchase cost per share(2)	$	266.24	$	222.27	$	206.47
Total cost(2)	$	16,958	$	12,182	$	11,589

(1)Shares repurchased in the open market are 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. Shares repurchased in the open market include $90 million unsettled repurchases as of September 30, 2024.

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 September 30, 2024, the Company’s share repurchase program had remaining authorized funds of $13.1 billion. All share repurchase programs authorized prior to October 2023 have been completed.

Dividends. In fiscal 2024, 2023 and 2022, the Company declared and paid dividends of $4.2 billion, $3.8 billion and $3.2 billion, respectively. On October 29, 2024, the Company’s board of directors declared a quarterly cash dividend of $0.59 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 December 2, 2024, to all holders of record as of November 12, 2024.

Capital stock authorized. As of September 30, 2024 and 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 preferred stock, 2 million shares of series B preferred stock and 3 million shares of series C preferred stock. As of September 30, 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.

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 or privileges. All references to class B common stock outstanding prior to January 23, 2024 have been updated in this report to class B-1 common stock to reflect this redenomination. 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.

The class B common stock is not convertible or transferable until the date on which all of the U.S. covered litigation has been finally resolved. This transfer restriction is subject to limited exceptions, including transfers to other holders of class B common stock. After termination of the restrictions, the class B common stock will be convertible into class A common stock if transferred to a person that was not a Visa Member (as defined in the certificate of incorporation) or similar person or an affiliate of a Visa Member or similar person. Upon such transfer, each share of class B common stock will automatically convert into a number of shares of class A common stock based upon the applicable conversion rate in effect at the time of such transfer.

Adjustment of the conversion rate occurs upon: (i) the completion of any follow-on offering of class A common stock completed to increase the size of the U.S. litigation escrow account (or any cash deposit by the Company in lieu thereof) resulting in a further corresponding decrease in the conversion rate; or (ii) the final resolution of the U.S. covered litigation and the release of funds remaining on deposit in the U.S. litigation escrow account to the Company resulting in a corresponding increase in the conversion rate. See Note 5—U.S. and Europe Retrospective Responsibility Plans.

Class B-1 common stock exchange offer. On May 6, 2024, Visa accepted 241 million shares of class B-1 common stock tendered in the exchange offer. In exchange, on May 8, 2024, Visa issued approximately 120 million shares of class B-2 common stock and 48 million shares of class C common stock. The class B-1 common shares exchanged have been retired and constitute authorized but unissued shares. The conversion rate adjustments for the class B-2 common stock will have double the impact compared to conversion rate adjustments for the class B-1 common stock.

Class C common stock. There are no existing transfer restrictions on class C common stock.

Preferred stock. In connection with the Visa Europe acquisition, three series of preferred stock of the Company were created. Upon issuance, all of the preferred stock participate on an as-converted basis in regular quarterly cash dividends declared on the Company’s class A common stock. Preferred stock may be issued as redeemable or non-redeemable, and has preference over any class of common stock with respect to the payment of dividends and distribution of the Company’s assets in the event of a liquidation or dissolution.

The series B and C preferred stock is convertible upon certain conditions into shares of class A common stock or series A preferred stock. The shares of series B and C preferred stock are subject to restrictions on transfer and may become convertible in stages based on developments in the VE territory covered litigation. The shares of series B and C preferred stock will become fully convertible on the 12th anniversary of the closing of the Visa Europe acquisition, subject only to a holdback to cover any then-pending claims. Upon any such conversion of the series B and C preferred stock (whether by such 12th anniversary, or thereafter with respect to claims pending on such anniversary), the conversion rate would be adjusted downward and the holder would receive either class A common stock or series A preferred stock (for those who are not eligible to hold class A common stock pursuant to the Company’s certificate of incorporation). The conversion rates may also be reduced from time to time to offset certain liabilities.

The series A preferred stock, generally designed to be economically equivalent to the Company’s class A common stock, is freely transferable and each share of series A preferred stock will automatically convert into 100 shares of class A common stock upon a transfer to any holder that is eligible to hold class A common stock under the charter. See Note 5—U.S. and Europe Retrospective Responsibility Plans.

Voting rights. The holders of the series B and C preferred stock have no right to vote on any matters, except for certain defined matters, including, in specified circumstances, any consolidation, merger, combination or similar transaction of the Company in which the preferred stockholders would either (i) receive shares of common stock or other equity securities of the Company with preferences, rights and privileges that are not substantially identical to the preferences, rights and privileges of the applicable series of preferred stock or (ii) receive securities, cash or other property that is different from what the Company’s class A common stockholders would receive. With respect to these limited matters on which the holders of preferred stock may vote, approval by the preferred stockholders requires the affirmative vote of the outstanding voting power of each such series of preferred stock, each such series voting as a single class. In either case, the series B and C preferred stockholders are entitled to cast a number of votes equal to the number of shares held by each such holder. Holders of the series A preferred stock, upon issuance at conversion, will have similar voting rights to the rights of the holders of the series B and C preferred stock.

Class A common stockholders have the right to vote on all matters on which stockholders generally are entitled to vote. Class B and C common stockholders have no right to vote on any matters, except for certain defined matters, including (i) any decision to exit the core payments business, in which case the class B and C common stockholders will vote together with the class A common stockholders in a single class, (ii) in specified circumstances, any consolidation, merger, combination or similar transaction of the Company, in which case the class B and C common stockholders will vote together as a single class, and (iii) the approval of certain amendments to the Company’s certificate of incorporation, in which case class A, B and C common stockholders will vote as a separate class, including if such amendments affect the terms of class B or C common stock. In these cases, the class B and C common stockholders are entitled to cast a number of votes equal to the number of shares of class B or C common stock held multiplied by the applicable conversion rate in effect on the record date. Holders of the Company’s common stock have no right to vote on any amendment to the current certificate of incorporation that relates solely to any series of preferred stock.

The entire disclosure for equity.

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Share-Based Payment Arrangement, Noncash Expense [Abstract]

Earnings Per Share

12 Months Ended

Sep. 30, 2024

Earnings Per Share [Abstract]

Earnings Per Share

Note 16—Earnings Per Share

The following tables present earnings per share:


	For the Year Ended September 30, 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	$	15,790	1,621	$	9.74	$	19,743	(3)	2,029	(3)	$	9.73
Class B-1 common stock	2,292		148	$	15.46	$	2,289		148		$	15.45
Class B-2 common stock(4)	752		49	$	15.45	$	751		49		$	15.43
Class C common stock	623		16	$	38.97	$	623		16		$	38.92
Participating securities	286		Not presented	Not presented		$	286		Not presented		Not presented
Net income	$	19,743


	For the Year Ended September 30, 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	$	13,415	1,618	$	8.29	$	17,273	(3)	2,085	(3)	$	8.28
Class B-1 common stock	3,254		245	$	13.26	$	3,251		245		$	13.24
Class C common stock	320		10	$	33.17	$	319		10		$	33.13
Participating securities	284		Not presented	Not presented		$	284		Not presented		Not presented
Net income	$	17,273


	For the Year Ended September 30, 2022
	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	$	11,569	1,651	$	7.01	$	14,957	(3)	2,136	(3)	$	7.00
Class B-1 common stock	2,781		245	$	11.33	$	2,778		245		$	11.31
Class C common stock	280		10	$	28.03	$	280		10		$	28.00
Participating securities	327		Not presented	Not presented		$	326		Not presented		Not presented
Net income	$	14,957

(1)Income allocation is based on the weighted-average number of as-converted class A common stock outstanding as shown in the table below.

(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)Diluted class A common stock earnings per share calculation includes the assumed conversion of class B-1, B-2 and C common stock and participating securities on an as-converted basis as shown in the table below and the incremental common stock equivalents related to employee stock plans, as calculated under the treasury stock method. The common stock equivalents were not material for each of fiscal 2024, 2023 and 2022.

(4)No shares of class B-2 common stock were outstanding prior to the class B-1 common stock exchange offer. See Note 15—Stockholders’ Equity for further details.

The following table presents the weighted-average number of as-converted class A common stock outstanding:


	For the Years Ended September 30,
	2024	2023	2022
	(in millions)
Class B-1 common stock	235	392	397
Class B-2 common stock(1)	77	—	—
Class C common stock	64	39	40
Participating securities	29	34	47

(1)No shares of class B-2 common stock were outstanding prior to the class B-1 common stock exchange offer. See Note 15—Stockholders’ Equity for further details.

Share-based Compensation

12 Months Ended

Sep. 30, 2024

Share-based Compensation

Note 17—Share-based Compensation

Equity Incentive Compensation Plan

The Company’s amended and restated 2007 Equity Incentive Compensation Plan (EIP) authorizes the compensation committee of the board of directors to grant various types of equity awards, including non-qualified stock options (options), RSUs and performance-based shares to its employees and non-employee directors, for up to 198 million shares of class A common stock. Shares available for grant may be either authorized and unissued or previously issued shares subsequently acquired by the Company. Under the EIP, shares withheld for taxes, or shares used to pay the exercise or purchase price of an award, shall not again be available for future grant. The EIP will continue to be in effect until all of the common stock available under the EIP is delivered and all restrictions on those shares have lapsed, unless the EIP is terminated earlier by the Company’s board of directors.

For fiscal 2024, 2023 and 2022, the Company recorded share-based compensation cost related to the EIP of $817 million, $734 million and $571 million, respectively, in personnel expense on its consolidated statements of operations. The related tax benefits for fiscal 2024, 2023 and 2022 were $128 million, $112 million and $82 million, respectively.

Options

Options issued under the EIP expire 10 years from the date of grant and primarily vest ratably over three years from the date of grant, subject to earlier vesting in full under certain conditions.

The fair value of each option was estimated on the date of grant using a Black-Scholes option pricing model with the following weighted-average assumptions:


	For the Years Ended September 30,
	2024			2023			2022
Expected term (in years)(1)	4.23			4.17			4.11
Risk-free rate of return(2)	4.4		%	4.0		%	1.1		%
Expected volatility(3)	24.1		%	28.6		%	27.1		%
Expected dividend yield(4)	0.8		%	0.8		%	0.7		%
Fair value per option granted	$	62.55		$	57.31		$	43.16

(1)Based on Visa’s historical exercise experience.

(2)Based on the zero-coupon U.S. Treasury constant maturity yield curve, continuously compounded over the expected term of the awards.

(3)Based on the Company’s implied and historical volatilities.

(4)Based on the Company’s annual dividend rate on the date of grant.

The following table summarizes the Company’s option activity:


	Options	Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value(1) (in millions)
Outstanding as of September 30, 2023	5,925,355	$	162.40
Granted	722,695	$	249.56
Forfeited	(39,776)	$	220.53

Exercised	(1,243,542)	$	122.21
Outstanding as of September 30, 2024	5,364,732	$	183.02	5.96	$	493
Options exercisable as of September 30, 2024	3,862,434	$	165.79	5.01	$	422
Options exercisable and expected to vest as of September 30, 2024(2)	5,323,802	$	182.59	5.94	$	492

(1)Calculated using the closing stock price on the last trading day of fiscal 2024 of $274.95, less the option exercise price, multiplied by the number of instruments.

(2)Applied a forfeiture rate to unvested options outstanding as of September 30, 2024 to estimate the options expected to vest in the future.

During fiscal 2024, 2023 and 2022, the total intrinsic value of options exercised was $185 million, $134 million and $56 million, respectively, and the tax benefit realized was $28 million, $28 million and $11 million, respectively. As of September 30, 2024, there was $27 million of total unrecognized compensation cost related to unvested options, which is expected to be recognized over a weighted-average period of approximately 0.42 year.

Restricted Stock Units

RSUs issued under the EIP primarily vest ratably over three years from the date of grant, subject to earlier vesting in full under certain conditions. Upon vesting, RSUs can be settled in class A common stock on a one-for-one basis or in cash, or a combination thereof, at the Company’s option. The Company does not currently intend to settle any RSUs in cash. During the vesting period, RSU award recipients are eligible to receive dividend equivalents, but do not participate in the voting rights granted to the holders of the underlying class A common stock.

The fair value and compensation cost before estimated forfeitures is calculated using the closing price of class A common stock on the date of grant. During fiscal 2024, 2023 and 2022, the weighted-average grant date fair value of RSUs granted was $253.29, $212.94 and $204.73, respectively. During fiscal 2024, 2023 and 2022, the total grant date fair value of RSUs vested was $616 million, $486 million and $380 million, respectively.

The following table summarizes the Company’s RSU activity:


	Units	Weighted- Average Grant Date Fair Value		Weighted- Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value(1) (in millions)
Outstanding as of September 30, 2023	6,417,397	$	209.19
Granted	3,221,842	$	253.29
Vested	(2,953,860)	$	208.69
Forfeited	(325,718)	$	224.82
Outstanding as of September 30, 2024	6,359,661	$	230.99	0.93	$	1,749

(1)Calculated by multiplying the closing stock price on the last trading day of fiscal 2024 of $274.95 by the number of instruments.

As of September 30, 2024, there was $796 million of total unrecognized compensation cost related to unvested RSUs, which is expected to be recognized over a weighted-average period of approximately 0.93 year.

Performance-based Shares

For the Company’s performance-based shares, in addition to service conditions, the ultimate number of shares to be earned depends on the achievement of both performance and market conditions. The performance condition is based on the Company’s earnings per share target. The market condition is based on the Company’s total shareholder return ranked against that of other companies that are included in the Standard & Poor’s 500 Index.

The fair value of each performance-based shares incorporating the market condition was estimated on the date of grant using a Monte Carlo simulation model with the following weighted-average assumptions:


	For the Years Ended September 30,
	2024			2023			2022
Expected term (in years)	1.93			2.15			2.05
Risk-free rate of return(1)	4.8		%	4.4		%	0.5		%
Expected volatility(2)	21.7		%	28.9		%	28.3		%
Expected dividend yield(3)	0.8		%	0.8		%	0.8		%
Fair value per performance-based share granted	$	281.85		$	221.32		$	186.50

(1)Based on the zero-coupon U.S. treasury constant maturity yield curve, continuously compounded over the expected term of the awards.

(2)Based on the Company’s implied and historical volatilities.

(3)Based on the Company’s annual dividend rate on the date of grant.

Performance-based shares vest over three years and are subject to earlier vesting in full under certain conditions. During fiscal 2024, 2023 and 2022, the total grant date fair value of performance-based shares vested and earned was $81 million, $44 million and $49 million, respectively. Compensation cost for performance-based shares is initially estimated based on target performance. It is recorded net of estimated forfeitures and adjusted as appropriate throughout the performance period.

The following table summarizes the maximum number of performance-based shares which could be earned and related activity:


	Shares	Weighted- Average Grant Date Fair Value		Weighted- Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value(1) (in millions)
Outstanding as of September 30, 2023	998,502	$	212.28
Granted(2)	528,008	$	281.85
Vested and earned	(406,009)	$	198.79
Unearned	(28,691)	$	195.38
Forfeited	(7,578)	$	248.50
Outstanding as of September 30, 2024	1,084,232	$	251.41	0.88	$	298

(1)Calculated by multiplying the closing stock price on the last trading day of fiscal 2024 of $274.95 by the number of instruments.

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

As of September 30, 2024, there was $75 million of total unrecognized compensation cost related to unvested performance-based shares, which is expected to be recognized over a weighted-average period of approximately 0.88 year.

Commitments

12 Months Ended

Sep. 30, 2024

Commitments and Contingencies Disclosure [Abstract]

Commitments

Note 18—Commitments

As of September 30, 2024, future minimum payments on software licenses were as follows:


	For the Years Ending September 30,
	2025		2026		2027		2028		2029		Thereafter		Total
	(in millions)
Software licenses	$	194	$	78	$	8	$	1	$	—	$	—	$	281

Income Taxes

12 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Abstract]

Income Taxes

Note 19—Income Taxes

The Company’s income before income taxes by fiscal year consisted of the following:


	For the Years Ended September 30,
	2024		2023		2022
	(in millions)
U.S.	$	14,537	$	13,339	$	11,051
Non-U.S.	9,379		7,698		7,085
Total income before income taxes	$	23,916	$	21,037	$	18,136

For fiscal 2024, 2023 and 2022, U.S. income before income taxes included $5.1 billion, $4.2 billion, and $3.6 billion, respectively, of the Company’s U.S. entities’ income from operations outside of the U.S.

Income tax provision by fiscal year consisted of the following:


	For the Years Ended September 30,
	2024		2023		2022
	(in millions)
Current:
U.S. federal	$	2,694	$	2,630	$	2,166
State and local	298		293		104
Non-U.S.	1,281		1,324		1,245
Total current taxes	4,273		4,247		3,515
Deferred:
U.S. federal	(132)		(339)		(231)
State and local	(18)		(1)		(77)
Non-U.S.	50		(143)		(28)
Total deferred taxes	(100)		(483)		(336)
Total income tax provision	$	4,173	$	3,764	$	3,179

The following table presents the components of deferred tax assets and liabilities:


	September 30,
	2024		2023
	(in millions)
Deferred Tax Assets:
Accrued compensation and benefits	$	221	$	212
Accrued litigation	374		365
Client incentives	855		630
Net operating loss carryforwards	206		232
Comprehensive loss	79		72
Federal benefit of state taxes	16		125
Other	102		66
Valuation allowance	(212)		(149)
Deferred tax assets	1,641		1,553
Deferred Tax Liabilities:
Property, equipment and technology, net	(295)		(350)
Intangible assets	(6,404)		(6,063)
Unrealized gains on equity securities	(81)		(103)
Foreign taxes	(22)		(25)
Deferred tax liabilities	(6,802)		(6,541)
Net deferred tax liabilities	$	(5,161)	$	(4,988)

As of September 30, 2024 and 2023, net deferred tax assets of $140 million and $126 million, respectively, were reflected in other assets on the consolidated balance sheets.

Deferred tax assets were reduced by a valuation allowance. The fiscal 2024 and 2023 valuation allowances relate primarily to foreign net operating losses from subsidiaries acquired in recent years.

As of September 30, 2024, the Company had $894 million of foreign net operating loss carryforwards, which may be carried forward indefinitely.

The following table presents a reconciliation of the income tax provision to the amount of income tax determined by applying the U.S. federal statutory income tax rate to income before income taxes:


	For the Years Ended September 30,
	2024				2023				2022
	(in millions, except percentages)
U.S. federal income tax at statutory rate	$	5,022	21	%	$	4,418	21	%	$	3,809	21	%
State income taxes, net of federal benefit	258		1	%	245		1	%	216		1	%
Non-U.S. tax effect, net of federal benefit	(828)		(4	%)	(758)		(3	%)	(588)		(3	%)
Reassessment of an uncertain tax position	—		—	%	(142)		(1	%)	—		—	%
Conclusion of audits	(223)		(1	%)	—		—	%	—		—	%
State tax apportionment position	—		—	%	—		—	%	(176)		(1	%)
Other, net	(56)		—	%	1		—	%	(82)		—	%
Income tax provision	$	4,173	17	%	$	3,764	18	%	$	3,179	18	%

In fiscal 2024 and fiscal 2023, the effective income tax rates were 17% and 18%, respectively. The effective tax rate in fiscal 2024 differs from the effective tax rate in fiscal 2023 primarily due to a tax position taken across jurisdictions, as well as the following:

•during fiscal 2024, a $223 million tax benefit as a result of the conclusion of audits; and

•during fiscal 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.

In fiscal 2023 and fiscal 2022, the effective income tax rates were 18% including the following:

•during fiscal 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; and

•during fiscal 2022, a $176 million tax benefit due to a decrease in the state apportionment ratio as a result of a tax position taken related to a ruling.

As of September 30, 2024 and 2023, current income taxes receivable of $832 million and $206 million, respectively, were included in prepaid expenses and other current assets; non-current income taxes receivable of $442 million and $961 million, respectively, were included in other assets; income taxes payable of $577 million and $1.5 billion, respectively, were included in accrued liabilities; and accrued income taxes of $1.4 billion and $1.9 billion, respectively, were included in other liabilities on the consolidated balance sheets.

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. In fiscal 2024, 2023 and 2022, the tax incentive decreased Singapore tax by $419 million, $468 million and $362 million, and the gross benefit of the tax incentive on diluted earnings per share was $0.21, $0.22 and $0.17, respectively.

The Company is required to inventory, evaluate and measure all uncertain tax positions taken or to be taken on tax returns, and to record liabilities for the amount of such positions that may not be sustained, or may only partially be sustained, upon examination by the relevant taxing authorities.

As of September 30, 2024, 2023 and 2022, the Company’s total gross unrecognized tax benefits were $3.8 billion, $3.5 billion and $2.7 billion, respectively, exclusive of interest and penalties described below. Included in the $3.8 billion, $3.5 billion and $2.7 billion were $1.4 billion, $1.6 billion and $1.3 billion of unrecognized tax benefits, respectively, that if recognized, would reduce the effective tax rate in a future period.

The following table presents a reconciliation of beginning and ending unrecognized tax benefits by fiscal year:


	2024		2023		2022
	(in millions)
Balance as of beginning of period	$	3,497	$	2,683	$	2,488
Increase in unrecognized tax benefits related to prior years	148		515		10
Decrease in unrecognized tax benefits related to prior years	(322)		(190)		(143)
Increase in unrecognized tax benefits related to current year	556		510		350
Decrease related to settlements with taxing authorities	(127)		(17)		(19)
Reduction related to lapsing statute of limitations	(2)		(4)		(3)
Balance as of end of period	$	3,750	$	3,497	$	2,683

The increases in unrecognized tax benefits include gross timing differences and various tax positions across several jurisdictions. The decreases in unrecognized tax benefits primarily reflect changes as a result of the conclusion of audits.

In fiscal 2024, 2023 and 2022, the Company recognized $29 million, $34 million and $15 million of net interest expense, respectively, related to uncertain tax positions. In fiscal 2024 and 2023, the Company accrued no significant penalties and in fiscal 2022, the Company reversed accrued penalties of $31 million related to uncertain tax positions. As of September 30, 2024 and 2023, the Company had accrued interest of $300 million and $271 million, respectively, and no significant accrued penalties related to uncertain tax positions.

The Company’s U.S. federal income tax returns for fiscal 2016 through 2018 are currently under examination. For fiscal 2008 through 2015, an unresolved issue related to certain income tax deductions remains. During fiscal 2024, the Company filed a complaint with the U.S. Court of Federal Claims challenging the position of the Internal Revenue Service. Except for the unresolved issue, the federal statute of limitations has expired for fiscal years prior to 2016.

In fiscal 2024, a resolution was reached regarding California refund claims for fiscal 2005 through 2011. The Company’s California income tax returns for fiscal 2012 through 2015 are currently under examination. The California statute of limitations has expired for fiscal years prior to 2012.

In fiscal 2024, a resolution was reached regarding India tax assessments for taxable years falling within the period from fiscal 2010 to 2019. The Company will continue to appeal assessments received for subsequent periods.

The Company is also subject to examinations by various state and foreign tax authorities. All material federal, state and foreign tax matters have been concluded for years through fiscal 2007. The timing and outcome of the final resolutions of the federal, state and foreign 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 tax.

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Commitments and Contingencies Disclosure [Abstract]

Legal Matters

12 Months Ended

Sep. 30, 2024

Legal Matters

Note 20—Legal Matters

The Company is a 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:


	For the Years Ended September 30,
	2024		2023
	(in millions)
Balance as of beginning of period	$	1,751	$	1,456
Provision for uncovered legal matters	322		21
Provision for covered legal matters	248		1,024

Payments for legal matters	(594)		(750)
Balance as of end of period	$	1,727	$	1,751

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:


	For the Years Ended September 30,
	2024		2023
	(in millions)
Balance as of beginning of period	$	1,621	$	1,441
Provision for interchange multidistrict litigation	140		906

Payments for U.S. covered litigation	(224)		(726)
Balance as of end of period	$	1,537	$	1,621

During fiscal 2024, the Company recorded additional accruals to address claims associated with 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 class A common stock 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:


	For the Years Ended September 30,
	2024		2023
	(in millions)
Balance as of beginning of period	$	110	$	11
Provision for VE territory covered litigation	108		118
Payments for VE territory covered litigation	(146)		(19)
Balance as of end of period	$	72	$	110

U.S. Covered Litigation

Interchange Multidistrict Litigation (MDL) - Class Actions

Beginning in May 2005, a series of complaints (the majority of which were styled as class actions) were filed in U.S. federal district courts by merchants against Visa U.S.A., Visa International and/or Mastercard, and in some cases, certain U.S. financial institutions. The Judicial Panel on Multidistrict Litigation issued an order transferring the cases to the U.S. District Court for the Eastern District of New York for coordination of pre-trial proceedings in MDL 1720. A group of purported class plaintiffs subsequently filed amended and supplemental class complaints. The individual and class complaints generally challenged, among other things, Visa’s and Mastercard’s purported setting of interchange reimbursement fees, their “no surcharge” and honor-all-cards rules, alleged tying and bundling of transaction fees, and Visa’s reorganization and IPO, under the federal antitrust laws and, in some cases, certain state unfair competition laws. The complaints sought money damages, declaratory and injunctive relief, attorneys’ fees and, in one instance, an order that the IPO be unwound.

Visa Inc., Visa U.S.A., Visa International, Mastercard Incorporated, Mastercard International Incorporated, various U.S. financial institution defendants and the class plaintiffs signed a settlement agreement (2012 Settlement Agreement) to resolve the class plaintiffs’ claims. Pursuant to the 2012 Settlement Agreement, the Company deposited approximately $4.0 billion from the U.S. litigation escrow account and approximately $500 million attributable to interchange reductions for an eight-month period into court-authorized settlement accounts. Visa subsequently received from the district court and deposited into the Company’s U.S. litigation escrow account “takedown payments” of approximately $1.1 billion.

On June 30, 2016, the U.S. Court of Appeals for the Second Circuit vacated the district court’s certification of the merchant class, reversed the approval of the settlement and remanded the case to the district court for further proceedings.

On remand, the district court entered an order appointing interim counsel for two putative classes of plaintiffs, a “Damages Class” and an “Injunctive Relief Class.” The plaintiffs purporting to act on behalf of the putative Damages Class subsequently filed a Third Consolidated Amended Class Action Complaint, seeking money damages and attorneys’ fees, among other relief. A new group of purported class plaintiffs, acting on behalf of the putative Injunctive Relief Class, filed a class action complaint against Visa, Mastercard and certain bank defendants seeking, among other things, an injunction against the setting of default interchange rates; against certain Visa operating rules relating to merchants, including the honor-all-cards rule; and against various transaction fees, including the fixed acquirer network fee, as well as attorneys’ fees.

Damages Class. On September 17, 2018, Visa, Mastercard and certain U.S. financial institutions reached an agreement with plaintiffs purporting to act on behalf of the putative Damages Class to resolve all Damages Class claims (Amended Settlement Agreement). The Amended Settlement Agreement supersedes the 2012 Settlement Agreement and includes, among other terms, a release from participating class members for liability arising out of conduct alleged by the Damages Class in the litigation, including claims that accrue no later than five years after the Amended Settlement Agreement becomes final. Participating class members will not release injunctive relief claims as a named representative or non-representative class member in the putative Injunctive Relief Class. The Amended Settlement Agreement also required an additional settlement payment from all defendants totaling $900 million, with the Company’s share of $600 million paid from the Company’s litigation escrow account established pursuant to the Company’s retrospective responsibility plan. See Note 5—U.S. and Europe Retrospective

Responsibility Plans. The additional settlement payment was added to the approximately $5.3 billion previously deposited into settlement accounts by the defendants pursuant to the 2012 Settlement Agreement.

Certain merchants in the proposed settlement class objected to the settlement and/or submitted requests to opt out of the settlement class. On December 13, 2019, the district court granted final approval of the Amended Settlement Agreement, which was subsequently appealed. Based on the percentage of class members (by payment volume) that opted out of the class, $700 million was returned to defendants. Visa’s portion of the takedown payment, approximately $467 million, was deposited into the U.S. litigation escrow account. On March 15, 2023, the U.S. Court of Appeals for the Second Circuit affirmed the final approval of the Amended Settlement Agreement by the district court. On August 3, 2023, the district court entered an order appointing a special master to resolve matters arising out of or relating to the Amended Settlement Agreement’s plan of administration.

Indirect Purchaser Claims. Three complaints have been filed against Visa and other defendants asserting violations of certain state antitrust laws and seeking recovery as indirect purchasers. A complaint was filed by Old Jericho Enterprise, Inc. on May 29, 2020, against Visa and Mastercard on behalf of a purported class of gasoline retailers operating in 24 states and the District of Columbia. Two separate complaints were subsequently filed in 2021 against Visa and Mastercard on behalf of a purported class of merchants located in 25 states and the District of Columbia who have taken payment using the Square card acceptance service — one by Hayley Lanning and others on April 28 and one by Camp Grounds Coffee and others on June 16. Plaintiffs in all three actions subsequently served motions for partial summary judgment. Thereafter, in May and September 2024, the district court denied motions for partial summary judgment filed by the Lanning and Camp Grounds plaintiffs and the Old Jericho plaintiffs, which all three plaintiff groups have now appealed. To the extent these plaintiffs’ claims are not released by the Amended Settlement Agreement, Visa believes they are covered by the U.S. Retrospective Responsibility Plan.

Injunctive Relief Class. Following remand from the U.S. Court of Appeals for the Second Circuit and the appointment of Injunctive Relief Class counsel, on September 27, 2021, the district court certified without opt out rights an Injunctive Relief Class consisting of all merchants that accept Visa or Mastercard credit or debit cards in the United States at any time between December 18, 2020 and entry of final judgment.

From January through April, 2024, the district court issued rulings on various summary judgment motions. The district court granted in part and denied in part defendants’ motion for summary judgment under Ohio v. American Express, denied defendants' motions for summary judgment based on the post-IPO conspiracy claims, and granted defendants’ motion for summary judgment on Injunctive Relief Class plaintiffs’ monopolization claims. The district court denied the Injunctive Relief Class plaintiffs’ motion for partial summary judgment.

On March 25, 2024, Visa and Mastercard entered into an agreement to resolve the Injunctive Relief Class claims (Injunctive Relief Settlement Agreement), subject to court approval. The Injunctive Relief Settlement Agreement included, 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 may accrue in the future during the term of the Injunctive Relief 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, which was denied on June 25, 2024.

Interchange Multidistrict Litigation (MDL) - Individual Merchant Actions

Since May 2013, more than 50 cases have been filed in or removed to various federal district courts by hundreds of merchants generally pursuing damages claims on allegations similar to those raised in MDL 1720. The cases name as defendants Visa Inc., Visa U.S.A., Visa International, Mastercard Incorporated and Mastercard International Incorporated, although some also include certain U.S. financial institutions as defendants. A number of the cases include allegations that Visa has monopolized, attempted to monopolize and/or conspired to monopolize debit card-related market segments. Some of the cases seek an injunction against the setting of default interchange rates; certain Visa operating rules relating to merchants, including the honor-all-cards rule; and various transaction fees, including the fixed acquirer network fee. In addition, some cases assert that Visa, Mastercard and/or their member banks conspired to prevent the adoption of chip-and-PIN authentication in the U.S. or otherwise circumvent competition in the debit market. Certain individual merchants have filed amended complaints to, among other things, add claims for injunctive relief and update claims for damages.

The individual merchant actions described in this section are U.S. covered litigation for purposes of the U.S. retrospective responsibility plan. See Note 5—U.S. and Europe Retrospective Responsibility Plans.

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.

The district court’s rulings on defendants’ summary judgment motions under Ohio v. American Express and on post-IPO conspiracy claims, described above, apply to these Individual Merchant Actions. In addition, on October 9, 2022, defendants’ motion for summary judgment regarding damages for EMV-related chargebacks was denied. On February 22, 2024, defendants' motion for summary judgment based on Illinois Brick standing was denied, and the district court 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.

On May 28, 2024, the district court found that merchants serviced by Intuit and Square are members of the MDL Damages Class and therefore granted defendants’ motion to enforce the Amended Settlement Agreement, and denied a motion by Intuit Inc. and Intuit Payment Solutions, LLC (Intuit) for partial summary judgment, regarding claims in the actions brought by Intuit and Block, Inc. (Block) in their capacity as payment facilitators. On August 2, 2024, defendants filed a pre-motion letter setting forth bases for a proposed motion for injunction compelling dismissal of claims by Intuit and Block.

In July 2024, the Judicial Panel on Multidistrict Litigation remanded three actions to the courts in which they were originally filed. The action led by Grubhub Holdings Inc. was remanded to the U.S. District Court for the Northern District of Illinois. The actions led by Target Corporation and by 7-Eleven, Inc. were both remanded to the U.S. District Court for the Southern District of New York, and the U.S. District Court for the Southern District of New York subsequently set a trial date for a subset of the plaintiffs in those actions. On August 21, 2024, defendants in those actions filed a motion for a revised summary judgment ruling based on Illinois Brick.

The Company believes it has substantial defenses to the claims asserted in the putative class actions and individual merchant actions, but the final outcome of individual legal claims is inherently unpredictable. The Company could incur judgments, enter into settlements or revise its expectations regarding the outcome of merchants’ claims, and such developments could have a material adverse effect on the Company’s financial results in the period in which the effect becomes probable and reasonably estimable. While the U.S. retrospective responsibility plan is designed to address monetary liability in these matters, see Note 5—U.S. and Europe Retrospective Responsibility Plans, judgments or settlements that require the Company to change its business practices, rules, or contractual commitments could adversely affect the Company’s financial results.

Consumer Interchange Litigation

In 2022, a putative class action was filed in California state court against Visa, Mastercard and certain financial institutions on behalf of all Visa and Mastercard cardholders in California who made a purchase using a Visa-branded or Mastercard-branded payment card in California from January 1, 2004. Plaintiffs primarily allege a conspiracy to fix interchange fees and seek injunctive relief, attorneys’ fees and damages as direct and indirect purchasers based on alleged violations of California law. After plaintiffs filed an amended complaint asserting the same claims as asserted in the prior complaint, Visa removed the action to federal court, and the case was transferred to MDL 1720.

On July 31, 2024, the magistrate judge recommended that a motion by defendants to compel arbitration and stay litigation be denied and a motion by defendants to dismiss plaintiffs’ California law claims be granted. On August 19, 2024, plaintiffs filed an objection to the magistrate judge’s recommendation.

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. They seek damages for alleged anti-competitive conduct in relation to one or more of the following types of interchange fees for credit and debit card transactions: UK domestic, other European domestic, intra-European Economic Area and/or other inter-regional. 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, over 30 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. While the amount of interchange being challenged could be substantial, these claims have not yet been filed and their full scope is not yet known. The Company anticipates additional claims in the future.

On June 17, 2020, with respect to claims asserted by one Merchant, the Supreme Court of the United Kingdom found that Visa’s UK domestic interchange restricted competition under applicable competition law. On September 30, 2021, Visa reached a confidential settlement agreement resolving the Merchant’s claims.

On November 26, 2021, with respect to certain pending Merchant claims, the UK Competition Appeal Tribunal (CAT) found that UK and certain other domestic and intra-European Economic Area consumer interchange fees before the introduction of the Interchange Fee Regulation (IFR) were restrictive of competition, but that the question of whether those fees are a restriction of competition after the introduction of the IFR, along with inter-regional and commercial interchange fees across all time periods, would need to be resolved at trial. Whether any interchange fees are exempt from the finding of restriction under applicable law and the assessment of damages, if any, will also need to be considered at trial. On October 4, 2022, the UK Court of Appeal affirmed the CAT’s ruling. From February 14 to March 28, 2024, a trial occurred to consider whether certain interchange rates restrict competition in violation of UK antitrust law.

On June 1, 2022, two class action claims were filed against Visa with the CAT on behalf of UK businesses that accepted Visa-branded payment cards at any time since June 1, 2016, alleging that UK domestic, intra-European Economic Area and inter-regional interchange fees on commercial credit cards, and inter-regional interchange fees on consumer cards, are anti-competitive. The Europe retrospective responsibility plan covers liabilities and losses relating to the covered period, which generally refers to the period before the Closing. On June 8, 2023, the UK Competition Appeal Tribunal initially denied class certification in the two class action claims. However, a class certification re-hearing took place in April 2024. In June 2024, the CAT granted class certification in the claims regarding interchange fees on commercial cards. In October 2024, the Court of Appeal refused permission to appeal the certification.

The full scope of potential damages is not yet known because not all Merchant claims have been served and Visa has substantial defenses. However, the claims that have been issued, served and/or preserved, seek several billion dollars in damages.

Other Litigation

On November 14, 2021, a motion to certify a class action was filed against Visa and Mastercard in the Israel Central District Court. The motion asserts that interchange fees on cross-border transactions in Israel and the Honor All Cards rule are anti-competitive and seeks damages and injunctive relief. Visa filed its response on July 22, 2024.

Other Litigation

U.S. Department of Justice

On March 13, 2012, the Antitrust Division of the U.S. Department of Justice (Division) issued a Civil Investigative Demand (CID), to Visa Inc. seeking documents and information regarding a potential violation of Section 1 or 2 of the Sherman Act, 15 U.S.C. §§ 1, 2. The CID focused on PIN-authenticated Visa Debit and Visa’s competitive responses to the Dodd-Frank Act, including Visa’s fixed acquirer network fee. Visa has cooperated with the Division in connection with the CID.

On March 26, 2021, June 11, 2021, January 4, 2023 and May 2, 2023, the Division issued CIDs to Visa, seeking documents and information regarding a potential violation of Section 1 or 2 of the Sherman Act, 15 U.S.C. §§ 1, 2. The CIDs focused on U.S. debit and competition with other payment methods and networks.

On September 24, 2024, the U.S. Department of Justice filed a complaint in the U.S. District Court for the Southern District of New York against Visa alleging violations of the Sherman Act. The complaint alleges Visa has monopolized and attempted to monopolize general purpose debit network services and card-not-present debit

network services in the United States through agreements with merchants, acquirers, and others and that certain agreements unreasonably restrain competition or trade in those markets. The complaint seeks, among other relief, to enjoin Visa from engaging in the alleged anticompetitive practices.

U.S. Debit Class Actions

Beginning on October 1, 2024, five putative class actions were filed in the U.S. District Court for the Southern District of New York against Visa Inc., alleging that Visa has monopolized and attempted to monopolize general purpose debit network services and card-not-present debit network services in the United States through agreements with merchants, acquirers, and others and that certain agreements unreasonably restrain competition or trade in those markets. One action was subsequently dismissed voluntarily. An additional putative class action was filed in the U.S. District Court for the Northern District of California asserting similar allegations. Each of the pending cases alleges violations of the Sherman Act and seeks damages, among other relief. Some of these cases assert violations of one or more state laws and seek injunctive relief. Plaintiffs in these actions seek to represent one of the following classes: (i) merchants or others that accepted general-purpose Visa debit cards from certain dates in October 2020; (ii) persons who either purchased goods or services from a merchant that accepted Visa debit cards or who directly or indirectly paid interchange fees as debit card holders from October 20, 2020; or (iii) persons, business, or entities that have paid Visa’s fees for debit transaction routing services from September 24, 2020.

Federal Trade Commission Civil Investigative Demand

On November 4, 2019, the Bureau of Competition of the U.S. Federal Trade Commission (FTC) requested that Visa provide, on a voluntary basis, documents and information relating to an investigation as to whether Visa’s actions inhibited merchant choice in the selection of debit payments networks in potential violation of the Durbin Amendment to the Dodd-Frank Wall Street Reform and Consumer Protection Act. On June 9, 2020, the FTC issued a CID to Visa requesting additional documents and information. Visa has cooperated with the FTC in connection with the CID.

U.S. ATM Access Fee Litigation

National ATM Council Class Action. In October 2011, the National ATM Council and thirteen non-bank ATM operators filed a purported class action lawsuit against Visa and Mastercard in the U.S. District Court for the District of Columbia. The complaint challenges Visa’s rule (and a similar Mastercard rule) that if an ATM operator chooses to charge consumers an access fee for a Visa or Plus transaction, that fee cannot be greater than the access fee charged for transactions on other networks. Plaintiffs claim that the rule violates Section 1 of the Sherman Act and seek treble damages, injunctive relief and attorneys’ fees. On August 4, 2021, the district court granted plaintiffs’ motion for class certification.

Consumer Class Actions. In October 2011, a purported consumer class action, Burke, et al. v. Visa Inc., et al. (Burke) was filed against Visa and Mastercard in the same federal court challenging the same ATM access fee rules. Two other purported consumer class actions challenging the rules, later combined in Mackmin, et al. v. Visa Inc., et al., (Mackmin), were also filed in October 2011 in the same federal court naming Visa, Mastercard and three financial institutions as defendants. Plaintiffs seek treble damages, restitution, injunctive relief and attorneys’ fees where available under federal and state law, including under Section 1 of the Sherman Act and consumer protection statutes. On August 4, 2021, the district court granted class certification in each case. On August 8, 2022, the district court in Mackmin granted plaintiffs’ motion for final approval of a class action settlement with the three financial institution defendants and entered final judgments of dismissal as to those institutions. On May 2, 2024, Visa and Mastercard entered a definitive class settlement agreement with plaintiffs in Mackmin, which the district court preliminarily approved on July 26, 2024. Burke, the remaining consumer action, is still pending.

EMV Chip Liability Shift

Following their initial complaint filed on March 8, 2016, B&R Supermarket, Inc., d/b/a Milam’s Market, and Grove Liquors LLC filed an amended class action complaint on July 15, 2016, against Visa Inc., Visa U.S.A., Mastercard, Discover, American Express, EMVCo and certain financial institutions in the U.S. District Court for the Northern District of California. The amended complaint asserts that defendants, through EMVCo, conspired to shift liability for fraudulent, faulty, or otherwise rejected payment card transactions from defendants to the purported class of merchants, defined as those merchants throughout the U.S. who have been subjected to the “Liability Shift” since

October 2015. Plaintiffs claim that the “Liability Shift” violates Sections 1 and 3 of the Sherman Act and certain state laws, and seek treble damages, injunctive relief and attorneys’ fees.

EMVCo and the financial institution defendants were dismissed, and the matter was subsequently transferred to the U.S. District Court for the Eastern District of New York. The district court clarified that this case is not part of MDL 1720, and on August 28, 2020, granted plaintiffs’ motion for class certification. On November 30, 2022, Visa and other defendants served motions to decertify and for summary judgment, which the court subsequently denied.

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. (Apple), 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. After various orders that resulted in the case being maintained in its originally filed court, plaintiffs filed an Amended Class Action Complaint on August 5, 2024. Thereafter, the district court set a trial date in 2026. On September 26, 2024, defendants filed a motion to dismiss the Amended Class Action Complaint.

U.S. Income Tax Litigation

On June 21, 2024, the Company filed a complaint against the United States in the U.S. Court of Federal Claims. The complaint challenges the denial by the Internal Revenue Service of certain income tax deductions from 2008 through 2015 related to software that the Company developed in the United States for utilization by Visa clients.

European Commission Client Incentive Agreements Investigation

On December 2, 2022, the European Commission (EC) informed Visa that it had opened a preliminary investigation into Visa’s incentive agreements with clients. On October 1, 2024, the EC informed Visa that it has closed the matter.

European Commission Acquirer Fees Investigation

On August 30, 2024, the EC informed Visa that it has opened a preliminary investigation into Visa’s fees charged to acquirers. Visa is cooperating with the EC in connection with the investigation.

German ATM Litigation

Beginning in December 2021, Visa was served with claims in Germany brought by German banks against Visa Europe and Visa Inc. The banks claim that Visa’s ATM rules prohibiting the charging of access fees on domestic cash withdrawals are anti-competitive, and the majority seek damages. Visa has filed challenges to the jurisdiction of the German courts to hear these claims. Jurisdictional challenges have been granted in some claims and denied in other claims, and these decisions have been appealed.

Pay vs Performance Disclosure - USD ($) $ in Millions	12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Millions	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Pay vs Performance Disclosure
Net Income (Loss) Attributable to Parent	$ 19,743	$ 17,273	$ 14,957

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

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Revenue from Contract with Customer [Abstract]

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Sep. 30, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 30, 2024
Accounting Policies [Abstract]
Organization	Organization. Visa Inc. (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	Consolidation and basis of presentation. The 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 entities for which it has a controlling financial interest, 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 consolidated financial statements as of and for the periods presented. Intercompany balances and transactions have been eliminated in consolidation. The Company’s activities are interrelated, and each activity is dependent upon and supportive of the other. All significant operating decisions are based on analysis of Visa as a single global business. The Company has one reportable segment, Payment Services.
Use of estimates	Use of estimates. The preparation of 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 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. The use of estimates in specific accounting policies is described further below as appropriate.
Cash, cash equivalents, restricted cash, and restricted cash equivalents	Cash, cash equivalents, restricted cash, and restricted cash equivalents. Cash and cash equivalents include cash and certain highly liquid investments with original maturities of 90 days or less from the date of purchase. Cash equivalents are primarily recorded at cost, which approximates fair value due to their generally short maturities. The Company defines restricted cash and restricted cash equivalents as cash and cash equivalents that cannot be withdrawn or used for general operating activities. See Note 4—Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents. Restricted cash equivalents—U.S. litigation escrow. The Company maintains an escrow account from which monetary liabilities from settlements of, or judgments in, the U.S. covered litigation are paid. See Note 5—U.S. and Europe Retrospective Responsibility Plans and Note 20—Legal Matters for a discussion of the U.S. covered litigation. The escrow funds are held in money market investments, and classified as restricted cash equivalents on the consolidated balance sheets. Interest earned on escrow funds is recognized in investment income (expense) and other on the consolidated statements of operations.
Fair value	Fair value. The Company measures certain financial assets and liabilities at fair value on a recurring basis. Certain non-financial assets such as goodwill, intangible assets and property, equipment and technology are subject to nonrecurring fair value measurements if they are deemed to be impaired. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value measurements are reported under a three-level valuation hierarchy.
Marketable equity securities, available-for-sale debt securities, non-marketable equity securities	Marketable equity securities. Marketable equity securities, which are reported in investment securities on the consolidated balance sheets, include investments in publicly traded companies as well as mutual fund investments related to various employee compensation and benefit plans. Dividend income as well as gains and losses from changes in fair value are recognized in investment income (expense) and other on the consolidated statements of operations. Trading activity in the mutual fund investments is at the direction of the Company’s employees. These investments are held in a trust and are not considered by the Company to be available for its operational or liquidity needs. The corresponding liability is reported in accrued liabilities on the consolidated balance sheets, with changes in the liability recognized in personnel expense on the consolidated statements of operations. Available-for-sale debt securities. The Company’s investments in debt securities, which are classified as available-for-sale and reported in investment securities or cash and cash equivalents on the consolidated balance sheets, include U.S. government-sponsored debt securities and U.S. Treasury securities. These securities are recorded at cost at the time of purchase and are carried at fair value. The Company considers these securities to be available-for-sale to meet working capital and liquidity needs. Investments with stated maturities of less than one year from the balance sheet date, or investments that the Company intends to sell within one year, are classified as current assets, while all other securities are classified as non-current assets. Unrealized gains and losses are reported in other comprehensive income (loss). The specific identification method is used to calculate realized gain or loss on the sale of securities, which is recorded in investment income (expense) and other on the consolidated statements of operations. Interest income is recognized when earned and included in investment income (expense) and other on the consolidated statements of operations. The Company evaluates its debt securities for impairment on an ongoing basis. When there has been a decline in fair value of a debt security below the amortized cost basis, the Company recognizes an impairment in investment income (expense) and other on the consolidated statements of operations if it has the intent to sell the security or it is more likely than not that the Company will be required to sell the security before recovery of the amortized cost basis. In addition, if the Company identifies that the decline in fair value has resulted from credit losses, the credit loss component is recognized as an allowance on the consolidated balance sheets and in investment income (expense) and other on the consolidated statements of operations. The non-credit loss component remains in accumulated other comprehensive income (loss) until realized from a sale or subsequent impairment. Non-marketable equity securities. The Company’s non-marketable equity securities, which are reported in other assets on the consolidated balance sheets, include investments in privately held entities without readily determinable fair values. All gains and losses on non-marketable equity securities are recognized in investment income (expense) and other on the consolidated statements of operations. The Company applies the equity method of accounting when it does not have control but has the ability to exercise significant influence over the entity. Under the equity method, the Company’s share of each entity’s profit or loss is recognized in investment income (expense) and other on the consolidated statements of operations. The Company applies the fair value measurement alternative for equity securities in certain other entities when it does not have the ability to exercise significant influence over the entity. The Company adjusts the carrying value of these equity securities to fair value when orderly transactions for identical or similar investments of the same issuer are observable. The Company regularly reviews investments accounted for under the equity method and the fair value measurement alternative for possible impairment, which generally involves an analysis of the facts and changes in circumstances influencing the investment, expectations of the entity’s cash flows and capital needs, and the viability of its business model.
Financial instruments	Financial instruments. The Company considers the following to be financial instruments: cash, cash equivalents, restricted cash, restricted cash equivalents, investment securities, settlement receivable and payable, accounts receivable, customer collateral, non-marketable equity securities and derivative instruments.
Settlement receivable and payable	Settlement receivable and payable. The Company operates systems for authorizing, clearing and settling payment transactions worldwide. Most U.S. dollar settlements with the Company’s financial institution clients are settled within the same day and do not result in a receivable or payable balance. Settlements in currencies other than the U.S. dollar generally remain outstanding for one to two business days, resulting in amounts due from and to clients. These amounts are presented as settlement receivable and settlement payable on the consolidated balance sheets.
Customer collateral	Customer collateral. The Company has cash deposits and other non-cash assets from certain clients in order to ensure that their performance of settlement obligations arising from Visa payment services are processed in accordance with the Company’s operating rules. The cash collateral assets held by the Company are restricted and fully offset by corresponding liabilities, and both balances are presented on the consolidated balance sheets. Other non-cash assets are not recognized on the consolidated balance sheets.
Guarantees and indemnifications	Guarantees and indemnifications. The Company recognizes an obligation at inception for guarantees and indemnifications that qualify for recognition, regardless of the probability of occurrence. The Company indemnifies its financial institution clients for settlement losses suffered due to the failure of any other client to fund its settlement obligations in accordance with the Visa operating rules. The Company estimates expected credit losses and recognizes an allowance for those credit losses related to its settlement indemnification obligations. The estimated fair value of the liability for settlement indemnification is included in accrued liabilities on the consolidated balance sheets.
Property, equipment and technology, net	Property, equipment and technology, net. Property, equipment and technology are recorded at historical cost less accumulated depreciation and amortization, which are computed on a straight-line basis over the asset’s estimated useful life. Depreciation and amortization of technology, furniture, fixtures and equipment are computed over estimated useful lives ranging from 2 to 10 years. Leasehold improvements are amortized over the shorter of the useful life of the asset or lease term. Building improvements are depreciated between 3 and 40 years, and buildings are depreciated over 40 years. Improvements that increase functionality of the asset are capitalized and depreciated over the asset’s remaining useful life. Land and construction-in-progress are not depreciated. Technology includes purchased and internally developed software, including technology assets obtained through acquisitions. Internally developed software represents software primarily used by the VisaNet electronic payments network. Internal and external costs incurred during the preliminary project stage are expensed as incurred. Qualifying costs incurred during the application development stage are capitalized. Once the project is substantially complete and ready for its intended use these costs are amortized on a straight-line basis over the technology’s estimated useful life. Acquired technology assets are initially recorded at fair value and amortized on a straight-line basis over the estimated useful life. The Company evaluates the recoverability of long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. If the sum of expected undiscounted net future cash flows is less than the carrying amount of an asset or asset group, an impairment loss is recognized to the extent that the carrying amount of the asset or asset group exceeds its fair value.
Leases	Leases. The Company determines if an arrangement is a lease at its inception. Right-of-use (ROU) assets, and corresponding lease liabilities, are recognized at the commencement date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. As a majority of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The ROU asset also includes any lease payments made prior to commencement and is recorded net of any lease incentives received. The lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. The Company does not record a ROU asset and corresponding liability for leases with terms of 12 months or less. Lease agreements generally contain lease and non-lease components. Non-lease components primarily include payments for maintenance and utilities. The Company does not combine lease payments with non-lease components for any of its leases. Operating leases are recorded as ROU assets, which are included in other assets on the consolidated balance sheets. The current portion of lease liabilities is included in accrued liabilities and the long-term portion is included in other liabilities on the consolidated balance sheets. The Company’s lease cost is included in general and administrative expense on the consolidated statements of operations and consists of amounts recognized under lease agreements, adjusted for impairment and sublease income.
Business Combinations	Business combinations. The Company accounts for business combinations using the acquisition method and accordingly, the identifiable assets acquired, the liabilities assumed and any noncontrolling interest in the acquiree are generally recorded at their acquisition date fair values. The excess of the purchase price over the fair value of net assets acquired, including identifiable intangible assets, is recorded as goodwill. Acquisition-related costs are expensed in the periods in which the costs are incurred.
Intangible assets, net and goodwill	Intangible assets, net and goodwill. The Company records identifiable intangible assets at fair value on the date of acquisition and evaluates the useful life of each intangible asset. Finite-lived intangible assets primarily consist of customer relationships and trade names obtained through acquisitions. Finite-lived intangible assets are amortized on a straight-line basis and are tested for recoverability if events or changes in circumstances indicate that their carrying amounts may not be recoverable. These intangible assets have useful lives ranging from 3 to 15 years. Indefinite-lived intangible assets consist of trade name, customer relationships and reacquired rights. Intangible assets with indefinite useful lives are not amortized but are evaluated for impairment annually or more frequently if events or changes in circumstances indicate that impairment may exist. The Company first assesses qualitative factors to determine whether it is necessary to perform a quantitative impairment test for indefinite-lived intangible assets. The Company assesses each category of indefinite-lived intangible assets for impairment on an aggregate basis. Impairment exists if the fair value of the indefinite-lived intangible asset is less than the carrying value. Goodwill represents the excess of the purchase price over the fair value of the net assets acquired in a business combination. Goodwill is not amortized but is evaluated for impairment at the reporting unit level annually or more frequently if events or changes in circumstances indicate that impairment may exist. The Company performed its annual impairment review of 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 indicate that impairment existed as of September 30, 2024.
Accrued litigation	Accrued litigation. The Company evaluates the likelihood of an unfavorable outcome in legal or regulatory proceedings to which it is a party and records a loss contingency when it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. These judgments are inherently subjective and based on a number of factors, including the specifics of such legal or regulatory proceedings, the merits of the Company’s defenses and consultation with internal and external legal counsel. Actual outcomes of these legal and regulatory proceedings may differ materially from the Company’s estimates. The Company expenses legal costs as incurred in professional fees on the consolidated statements of operations.
Revenue recognition	Revenue recognition. The Company’s net revenue is comprised principally of the following categories: service revenue, data processing revenue, international transaction revenue and other revenue, reduced by client incentives. As a payments network service provider, the Company’s obligation to the customer is to stand ready to provide continuous access to Visa’s payments network over the contractual term, facilitate the processing of payment transactions, including authorization, clearing and settlement, and deliver related products and services. The Company delivers its payments network services directly to issuers and acquirers, who provide those services to others within the payments network: the merchants and consumers. The Company considers all parties in Visa’s payments network as customers. The Company earns net revenue primarily from issuers and acquirers. Consideration is variable based primarily upon the amount and type of transactions and payments volume on Visa’s products. The transaction price for each specific service is reported net of discounts attributable to individual services or fees. The Company recognizes revenue, net of sales and other similar taxes, as the payments network services are performed in an amount that reflects the consideration the Company expects to receive in exchange for those services. The Company has elected the optional exemption to not disclose the remaining performance obligations related to payments network services and other performance obligations which are constrained by and dependent upon the future performance of its clients, which are variable in nature. The Company also recognizes revenue, net of sales and other similar taxes, from other value-added services, including issuing solutions, acceptance solutions, risk and identity solutions, open banking solutions and advisory services, as these value-added services are performed. For revenue generated from arrangements that involve third parties, the Company evaluates whether it is the principal, and recognizes revenue on a gross basis, or the agent, and recognizes revenue on a net basis. In this assessment, the Company considers if it obtains the control of the specified services before they are transferred to the customer, or if the Company is arranging for the services to be provided. Service revenue consists mainly of revenue earned for services provided in support of client usage of Visa payment services. This revenue includes fees related to payments volumes. Visa’s obligation is to stand ready to provide continuous access to Visa’s payments network and related services with respect to Visa-branded payments programs. Current quarter service revenue is primarily assessed using a calculation of current quarter’s pricing applied to the prior quarter’s payments volume. Data processing revenue consists of revenue earned for authorization, clearing and settlement; value-added services related to issuing, acceptance, and risk and identity solutions; network access; and other maintenance and support services that facilitate transaction and information processing among the Company’s clients globally. Data processing revenue is recognized in the same period the related transactions occur or services are performed. International transaction revenue is earned for cross-border transaction processing and currency conversion activities. Cross-border transactions arise when the country of origin of the issuer or financial institution originating the transaction is different from that of the beneficiary. International transaction revenue is recognized in the same period the cross-border transactions occur or services are performed. Other revenue consists mainly of value-added services related to advisory, marketing and certain card benefits; license fees for use of the Visa brand or technology; and fees for account holder services, certification and licensing. Other revenue is recognized in the same period the related transactions occur or services are performed.
Client incentives	Client incentives. The Company enters into long-term contracts with financial institution clients, merchants and other business partners for various programs that provide cash and other incentives designed to increase revenue by growing payments volume, increasing Visa product acceptance, encouraging merchant acceptance and use of Visa payment services and driving innovation. Incentives are classified as reductions to net revenue within client incentives, unless the incentive is a cash payment made in exchange for a distinct good or service provided by the customer, in which case the payment is classified as operating expenses. The Company generally capitalizes upfront and fixed incentive payments as client incentives assets under these agreements when paid and amortizes the amounts as reductions to net revenue ratably over the contractual term. Incentives that are earned by the customer based on performance targets are recorded as reductions to net revenue when earned based on management's estimate of each client's future performance and the unpaid portion is recognized as client incentives liabilities. These accruals are regularly reviewed and estimates of performance are adjusted, as appropriate, based on changes in performance expectations, actual client performance, amendments to existing contracts or the execution of new contracts. Client incentives assets and liabilities are classified on the consolidated balance sheets as current or long-term based on a 12-month operating cycle.
Marketing	Marketing. The Company expenses costs for the production of advertising as incurred. The cost of media advertising is expensed when the advertising takes place. Sponsorship costs are recognized over the period in which the Company benefits from the sponsorship rights. Promotional costs are expensed as incurred, when the related services are received, or when the related event occurs.
Income taxes	Income taxes. The Company accounts for income taxes using the asset and liability method. Deferred tax assets and liabilities are recognized to reflect the future tax consequences attributable to temporary differences between the financial statement carrying amounts and the respective tax basis of existing assets and liabilities, and operating loss and credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax laws and rates expected to be applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. In assessing whether deferred tax assets are realizable, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. A valuation allowance is recorded for the portions that are not expected to be realized based on the level of historical taxable income, projections of future taxable income over the periods in which the temporary differences are deductible, and qualifying tax planning strategies. Where interpretation of the tax law may be uncertain, the Company recognizes, measures and discloses income tax uncertainties. The Company accounts for interest expenses and penalties, if any, related to uncertain tax positions in interest expense and investment income (expense) and other, respectively, on the consolidated statements of operations.
Foreign currency remeasurement and translation	Foreign currency remeasurement and translation. The Company’s functional currency is the U.S. dollar for the majority of its foreign operations except for Visa Europe Limited (Visa Europe) whose functional currency is the Euro. Transactions denominated in currencies other than the applicable functional currency are converted to the functional currency at the exchange rate on the transaction date. At period end, monetary assets and liabilities are remeasured to the functional currency using exchange rates in effect at the balance sheet dates. Nonmonetary assets and liabilities are remeasured at historical exchange rates. Resulting foreign currency transaction gains and losses related to conversion and remeasurement are recorded in general and administrative expense on the consolidated statements of operations and were not material for fiscal 2024, 2023 and 2022. Where a non-U.S. currency is the functional currency, translation from that functional currency to the U.S. dollar is performed for balance sheet accounts using exchange rates in effect at the balance sheet dates and for revenue and expense accounts using an average exchange rate for the period. Resulting translation adjustments are reported as a component of accumulated other comprehensive income (loss) on the consolidated balance sheets.
Derivative and hedging instruments	Derivative and hedging instruments. Derivatives are carried at fair value on a gross basis on the consolidated balance sheets. The Company utilizes foreign exchange forward contracts to hedge against foreign currency exchange rate fluctuations related to certain monetary assets and liabilities denominated in foreign currencies. Gains and losses resulting from changes in the fair value of these derivative instruments not designated for hedge accounting are recorded in general and administrative expense on the consolidated statements of operations. The Company also uses foreign exchange forward contracts, which are designated as cash flow hedges, to reduce its exposure to foreign currency rate changes on forecasted non-functional currency denominated operational cash flows. The terms of these derivative instruments are generally no more than 12 months. The Company uses regression analysis to assess hedge effectiveness prospectively and retrospectively. The effectiveness tests are performed on foreign exchange forward contracts based on changes in the spot rate of the derivative instrument compared to changes in the spot rate of the forecasted hedged transaction. Forward points are excluded from effectiveness testing purposes and are reported in earnings. Gains and losses resulting from changes in the fair value of derivative instruments designated as cash flow hedges are recorded in other comprehensive income (loss). When the forecasted transaction occurs and is recognized in earnings, the amount in accumulated other comprehensive income (loss) related to that hedge is reclassified to the consolidated statements of operations in the corresponding account where revenue or expense is recorded. Derivative instruments designated as cash flow hedges are subject to master netting agreements, which provide the Company with a legal right to net settle multiple payable and receivable positions with the same counterparty, in a single currency through a single payment. However, the Company presents fair values on a gross basis on the consolidated balance sheets. The Company designated its Euro notes, a non-derivative financial instrument, as net investment hedges against a portion of the Company’s Euro-denominated net investment in Visa Europe. The Company also holds interest rate and cross-currency swap agreements on a portion of the outstanding senior notes that allows the Company to manage its interest rate exposure through a combination of fixed and floating rates and reduce the overall cost of borrowing. The Company designated the interest rate swaps as fair value hedges and the cross-currency swaps as net investment hedges. Gains and losses related to hedging instruments for fair value hedges are recognized in interest expense along with a corresponding loss or gain related to the change in the fair value of the underlying hedged item in the same line item on the consolidated statements of operations. Gains and losses related to derivative and non-derivative hedging instruments for net investment hedges are recorded in other comprehensive income (loss). Cash flows associated with derivatives designated as a cash flow hedge are classified as an operating activity on the consolidated statements of cash flows. Cash flows associated with derivatives designated as a fair value hedge or a net investment hedge are classified as an investing activity. Cash flows associated with derivatives not designated as a hedging instrument are classified as an operating activity.
Share-based compensation	Share-based compensation. The Company measures share-based compensation cost at the grant date, net of estimated forfeitures, based on the estimated fair value of the award. The Company recognizes compensation cost for awards with only service conditions on a straight-line basis over the requisite service period, which is generally the vesting period. Compensation cost for performance-based awards is recognized on a graded-vesting basis. The amount is initially estimated based on target performance and is adjusted as appropriate based on management’s best estimate throughout the performance period.
Earnings per share	Earnings per share. The Company calculates earnings per share using the two-class method to reflect the different rights of each class of outstanding common stock and participating securities. Basic earnings per share is computed by dividing net income available to each class of shares by the weighted-average number of shares of common stock and participating securities outstanding during the period. Participating securities include the Company’s series A, B and C preferred stock and restricted stock units (RSUs) that contain non-forfeitable rights to dividends or dividend equivalents. Net income is allocated to each class of common stock and participating securities based on its proportional ownership on an as-converted basis. The weighted-average number of shares outstanding of each class of common stock reflects changes in ownership over the periods presented. See Note 15—Stockholders’ Equity. Diluted earnings per share is computed by dividing net income available to each class of shares by the weighted-average number of shares of common stock outstanding, participating securities outstanding and, if dilutive, potential class A common stock equivalent shares outstanding during the period. Dilutive class A common stock equivalents may consist of: (1) shares of class A common stock issuable upon the conversion of series A, B and C preferred stock and class B-1, B-2 and C common stock based on the conversion rates in effect through the period, and (2) incremental shares of class A common stock calculated by applying the treasury stock method to the assumed exercise of employee stock options, the assumed purchase of stock under the Company’s Employee Stock Purchase Plan and the assumed vesting of unearned performance shares.

Revenue (Tables)

12 Months Ended

Sep. 30, 2024

Schedule of Disaggregation of Revenues

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:


	For the Years Ended September 30,
		2024		2023		2022
		(in millions)
Service revenue		$	16,114	$	14,826	$	13,361
Data processing revenue		17,714		16,007		14,438
International transaction revenue		12,665		11,638		9,815
Other revenue		3,197		2,479		1,991
Client incentives		(13,764)		(12,297)		(10,295)
Net revenue		$	35,926	$	32,653	$	29,310


	For the Years Ended September 30,
	2024		2023		2022
	(in millions)
U.S.	$	14,780	$	14,138	$	12,851
International	21,146		18,515		16,459
Net revenue	$	35,926	$	32,653	$	29,310

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

12 Months Ended

Sep. 30, 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:


	September 30,
	2024		2023
	(in millions)
Cash and cash equivalents	$	11,975	$	16,286
Restricted cash and restricted cash equivalents:
U.S. litigation escrow	3,089		1,764
Customer collateral	3,524		3,005
Prepaid expenses and other current assets	1,175		935
Cash, cash equivalents, restricted cash and restricted cash equivalents	$	19,763	$	21,990

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

12 Months Ended

Sep. 30, 2024

Retrospective Responsibility Plans [Abstract]

Schedule of Changes in the U.S. Litigation Escrow Account

The following table presents the changes in the U.S. litigation escrow account:


	For the Years Ended September 30,
	2024		2023
	(in millions)
Balance as of beginning of period	$	1,764	$	1,449

Deposits into the U.S. litigation escrow account	1,500		1,000

Payments to opt-out merchants(1), net of interest earned on escrow funds	(175)		(685)
Balance as of end of period	$	3,089	$	1,764

(1)These payments are associated with the interchange multidistrict litigation. See Note 20—Legal Matters.

Schedule of Changes in Preferred Stock and Right to Recover for Covered Losses

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


	For the Year Ended September 30, 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)	—		—		(139)
Recovery through conversion rate adjustment(2)	(161)		(20)		175
Eighth Anniversary Release	(176)		(394)		—
Balance as of end of period	$	104	$	387	$	(104)


	For the Year Ended September 30, 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)	—		—		(136)
Recovery through conversion rate adjustment(2)	(19)		(11)		31

Balance as of end of period	$	441	$	801	$	(140)

(1)VE territory covered losses incurred reflect settlements with merchants and additional legal costs. See Note 20—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.

Schedule of 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:


	September 30,
	2024				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	$	684	$	104	$	1,676	$	441
Series C preferred stock	1,550		387		2,635		801
Total	2,234		491		4,311		1,242
Less: right to recover for covered losses	(104)		(104)		(140)		(140)
Total recovery for covered losses available	$	2,130	$	387	$	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 September 30, 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) 1.0030 and 1.7860, the class A common stock conversion rate applicable to the series B and C preferred stock outstanding, respectively; and (c) $274.95, 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) 2.9370 and 3.6290, 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)

12 Months Ended

Sep. 30, 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 as of September 30 Using Inputs Considered as
	Level 1				Level 2
	2024		2023		2024		2023
	(in millions)
Assets
Cash equivalents and restricted cash equivalents:
Money market funds	$	10,403	$	13,504	$	—	$	—

U.S. Treasury securities	7		301		—		—
Investment securities:
Marketable equity securities	301		339		—		—
U.S. government-sponsored debt securities	—		—		496		1,108
U.S. Treasury securities	4,948		4,316		—		—
Other current and non-current assets:
Money market funds	25		23		—		—
Derivative instruments	—		—		103		293
Total	$	15,684	$	18,483	$	599	$	1,401
Liabilities
Accrued compensation and benefits:
Deferred compensation liability	$	238	$	175	$	—	$	—
Accrued and other liabilities:
Derivative instruments	—		—		226		396
Total	$	238	$	175	$	226	$	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:


	September 30, 2024
	Amortized Cost		Gross Unrealized				Fair Value
			Gains		Losses
	(in millions)
U.S. government-sponsored debt securities	$	492	$	4	$	—	$	496
U.S. Treasury securities	4,920		40		(5)		4,955
Total	$	5,412	$	44	$	(5)	$	5,451


	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:


	September 30, 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	$	—	$	—	$	164	$	—
U.S. Treasury securities	—		—		1,019		(5)
Total	$	—	$	—	$	1,183	$	(5)


	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)

Schedule of Debt Securities Classified by Contractual Maturity Date

The stated maturities of debt securities were as follows:


	September 30, 2024
	(in millions)
Due within one year	$	2,968
Due after one year through five years	2,483
Total	$	5,451

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:


	September 30,
	2024		2023
	(in millions)
Initial cost basis	$	711	$	719
Adjustments:
Upward adjustments	910		899
Downward adjustments, including impairment	(465)		(445)
Carrying amount	$	1,156	$	1,173

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:


	For the Years Ended September 30,
	2024		2023		2022
	(in millions)
Upward adjustments	$	10	$	94	$	231
Downward adjustments, including impairment	$	(35)	$	(99)	$	(341)

Schedule of Investment Income

Investment income (expense) consisted of the following:


	For the Years Ended September 30,
	2024		2023		2022
	(in millions)
Interest and dividend income on cash and investments	$	992	$	745	$	69
Gains (losses) on investments, net	(44)		(82)		(296)
Investment income (expense)	$	948	$	663	$	(227)

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
-Subparagraph (a)
-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
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-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 4: http://www.xbrl.org/2009/role/commonPracticeRef
-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 5: http://www.xbrl.org/2009/role/commonPracticeRef
-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 6: http://www.xbrl.org/2009/role/commonPracticeRef
-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 7: http://www.xbrl.org/2009/role/commonPracticeRef
-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 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

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

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-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

Property, Plant and Equipment [Abstract]

Property, Equipment and Technology, Net (Tables)

12 Months Ended

Sep. 30, 2024

Schedule of Property, Equipment and Technology, Net

Property, equipment and technology, net, consisted of the following:


	September 30,
	2024		2023
	(in millions)
Land	$	72	$	71
Buildings and building improvements	1,042		1,022
Furniture, equipment and leasehold improvements	2,301		2,146
Construction-in-progress	222		344
Technology	5,660		5,197
Total property, equipment and technology	9,297		8,780
Accumulated depreciation and amortization	(5,473)		(5,355)
Property, equipment and technology, net	$	3,824	$	3,425

Schedule of Estimated Future Amortization Expense on Technology

As of September 30, 2024, estimated future amortization expense on technology was as follows:


	For the Years Ending September 30,
	2025		2026		2027		2028		2029		Thereafter		Total
	(in millions)
Estimated future amortization expense	$	701	$	532	$	385	$	265	$	127	$	142	$	2,152

Intangible Assets and Goodwill (Tables)

12 Months Ended

Sep. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Finite-Lived Intangible Assets

Indefinite-lived and finite-lived intangible assets consisted of the following:


	September 30,
	2024						2023
	Gross		Accumulated Amortization		Net		Gross		Accumulated Amortization		Net
	(in millions)
Finite-lived intangible assets:
Customer relationships	$	535	$	(298)	$	237	$	829	$	(572)	$	257
Trade names	190		(179)		11		195		(172)		23

Other	—		—		—		111		(111)		—
Total finite-lived intangible assets	725		(477)		248		1,135		(855)		280
Indefinite-lived intangible assets:
Customer relationships and reacquired rights	22,557		—		22,557		21,740		—		21,740
Visa trade name	4,084		—		4,084		4,084		—		4,084
Total indefinite-lived intangible assets	26,641		—		26,641		25,824		—		25,824
Total intangible assets	$	27,366	$	(477)	$	26,889	$	26,959	$	(855)	$	26,104

Schedule of Indefinite-Lived Intangible Assets

Indefinite-lived and finite-lived intangible assets consisted of the following:


	September 30,
	2024						2023
	Gross		Accumulated Amortization		Net		Gross		Accumulated Amortization		Net
	(in millions)
Finite-lived intangible assets:
Customer relationships	$	535	$	(298)	$	237	$	829	$	(572)	$	257
Trade names	190		(179)		11		195		(172)		23

Other	—		—		—		111		(111)		—
Total finite-lived intangible assets	725		(477)		248		1,135		(855)		280
Indefinite-lived intangible assets:
Customer relationships and reacquired rights	22,557		—		22,557		21,740		—		21,740
Visa trade name	4,084		—		4,084		4,084		—		4,084
Total indefinite-lived intangible assets	26,641		—		26,641		25,824		—		25,824
Total intangible assets	$	27,366	$	(477)	$	26,889	$	26,959	$	(855)	$	26,104

Schedule of Estimated Future Amortization Expense

As of September 30, 2024, estimated future amortization expense on finite-lived intangible assets was as follows:


	For the Years Ending September 30,
	2025		2026		2027		2028		2029		Thereafter		Total
	(in millions)
Estimated future amortization expense	$	67	$	51	$	49	$	32	$	18	$	31	$	248

Schedule of Goodwill

The changes in goodwill were as follows:


	For the Years Ended September 30,
	2024		2023
	(in millions)
Balance as of beginning of period	$	17,997	$	17,787
Goodwill from acquisitions	790		—
Foreign currency translation	154		210
Balance as of end of period	$	18,941	$	17,997

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-2

Schedule of Present Value of Future Minimum Lease Payments

Leases (Tables)

12 Months Ended

Sep. 30, 2024

Leases [Abstract]

As of September 30, 2024, the present value of future minimum lease payments was as follows:


	Operating Leases
	(in millions)
Fiscal:
2025	$	179
2026	162
2027	123
2028	99
2029	76
Thereafter	357
Total undiscounted lease payments	996
Less: imputed interest	(161)
Present value of lease liabilities	$	835

Debt (Tables)

12 Months Ended

Sep. 30, 2024

Debt Disclosure [Abstract]

Outstanding debt

The Company had outstanding debt as follows:


	September 30,				Effective Interest Rate(1)
	2024		2023
	(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	1,513		1,434		1.71	%
2.00% Senior Notes due June 2029	1,120		1,062		2.13	%
2.375% Senior Notes due June 2034	728		690		2.53	%
Total debt	21,111		20,936
Unamortized discounts and debt issuance costs	(142)		(159)
Hedge accounting fair value adjustments(2)	(133)		(314)
Total carrying value of debt	$	20,836	$	20,463

Reported as:
Current maturities of debt	$	—	$	—
Long-term debt	20,836		20,463
Total carrying value of debt	$	20,836	$	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. See Note 1—Summary of Significant Accounting Policies and Note 13—Derivative and Hedging Instruments.

Future Principal Payments on Outstanding Debt

As of September 30, 2024, future principal payments on the Company’s outstanding debt were as follows:


	For the Years Ending September 30,
	2025		2026		2027		2028		2029		Thereafter		Total
	(in millions)
Future principal payments	$	—	$	5,513	$	2,750	$	—	$	1,120	$	11,728	$	21,111

Derivative and Hedging Instruments (Tables)

12 Months Ended

Sep. 30, 2024

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivative Instruments at Gross Value

The following table shows the Company’s derivative instruments at gross fair value:


		September 30,
	Balance Sheet Location	2024		2023
		(in millions)
Assets
Designated as Hedging Instruments:
Foreign exchange forward contracts	Prepaid expenses and other current assets	$	49	$	100
Cross-currency swaps	Other assets	$	36	$	178

Not Designated as Hedging Instruments:
Foreign exchange forward contracts	Prepaid expenses and other current assets	$	18	$	15
Liabilities
Designated as Hedging Instruments:
Foreign exchange forward contracts	Accrued liabilities	$	74	$	66
Cross-currency swaps	Other liabilities	$	2	$	—
Interest rate swaps(1)	Other liabilities	$	133	$	314
Not Designated as Hedging Instruments:
Foreign exchange forward contracts	Accrued liabilities	$	17	$	16

(1)These interest rate swaps were designated as fair value hedges on a portion of the outstanding senior notes. As of September 30, 2024 and 2023, the carrying value of the hedged senior notes was $3.9 billion and $3.7 billion, respectively.

Enterprise-wide Disclosures and Concentration of Business (Tables)

12 Months Ended

Sep. 30, 2024

Segment Reporting [Abstract]

Schedule of long-lived net property, equipment and technology assets by major geographic area

The Company’s long-lived net property and equipment and ROU assets are classified by major geographic areas as follows:


	September 30,
	2024		2023
	(in millions)
U.S.	$	1,738	$	1,286
International	591		544
Total	$	2,329	$	1,830

Stockholders' Equity (Tables)

12 Months Ended

Sep. 30, 2024

Equity [Abstract]

Schedule of Common Stock as Converted

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


	September 30,
	2024					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		9	—	(2)	100.0000		7
Series B preferred stock	2		1.0030		2	2		2.9370		7
Series C preferred stock	3		1.7860		6	3		3.6290		11
Class A common stock	1,733		—		1,733	1,594		—		1,594
Class B-1 common stock	5		1.5653	(3)	8	245		1.5875	(3)	390
Class B-2 common stock	120		1.5430	(3)	186	—	(4)	—		—
Class C common stock	10		4.0000		39	10		4.0000		38
Total					1,983					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 and class B-2 to class A common stock conversion calculations for dividend payments are based on a conversion rate rounded to the tenth decimal. Conversion rates are presented on a rounded basis.

(4)No shares of class B-2 common stock were outstanding prior to the class B-1 common stock exchange offer. See class B-1 common stock exchange offer below for further details.

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 and B-2 common stock after deposits into the U.S. litigation escrow account under the U.S. retrospective responsibility plan:


	For the Years Ended September 30,
	2024		2023		2022
	(in millions, except per share data)
Reduction in equivalent number of class A common stock	5		5		4
Effective price per share(1)	$	274.62	$	221.33	$	205.06
Deposits into the U.S. litigation escrow account	$	1,500	$	1,000	$	850

(1)Effective price per share for the period represents the weighted-average price calculated using the effective prices per share of the respective adjustments made during the period. 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 and completed its Eighth Anniversary Release in fiscal 2024 and sixth anniversary release in fiscal 2022 (collectively, Anniversary Releases):


	For the Years Ended September 30,
	2024				2023						2022
	Series B		Series C		Series B			Series C			Series B		Series C
	(in millions, except per share data)

Reduction in equivalent number of class A common stock	5		6		—		(1)	—		(1)	8		10
Effective price per share(2)	$	272.89	$	273.24	$	219.12		$	215.28		$	197.93	$	197.50
Recovery through conversion rate adjustment	$	161	$	20	$	19		$	11		$	135	$	6
Anniversary Releases	$	1,149	$	1,569	$	—		$	—		$	1,510	$	1,982

(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 the period represents the weighted-average price calculated using the effective price per share of the respective adjustments made during the period. 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.

Schedule of Share Repurchases in the Open Market

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


	For the Years Ended September 30,
	2024		2023		2022
	(in millions, except per share data)
Shares repurchased in the open market(1)	64		55		56
Average repurchase cost per share(2)	$	266.24	$	222.27	$	206.47
Total cost(2)	$	16,958	$	12,182	$	11,589

(1)Shares repurchased in the open market are 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. Shares repurchased in the open market include $90 million unsettled repurchases as of September 30, 2024.

Earnings Per Share (Tables)

12 Months Ended

Sep. 30, 2024

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

The following tables present earnings per share:


	For the Year Ended September 30, 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	$	15,790	1,621	$	9.74	$	19,743	(3)	2,029	(3)	$	9.73
Class B-1 common stock	2,292		148	$	15.46	$	2,289		148		$	15.45
Class B-2 common stock(4)	752		49	$	15.45	$	751		49		$	15.43
Class C common stock	623		16	$	38.97	$	623		16		$	38.92
Participating securities	286		Not presented	Not presented		$	286		Not presented		Not presented
Net income	$	19,743


	For the Year Ended September 30, 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	$	13,415	1,618	$	8.29	$	17,273	(3)	2,085	(3)	$	8.28
Class B-1 common stock	3,254		245	$	13.26	$	3,251		245		$	13.24
Class C common stock	320		10	$	33.17	$	319		10		$	33.13
Participating securities	284		Not presented	Not presented		$	284		Not presented		Not presented
Net income	$	17,273


	For the Year Ended September 30, 2022
	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	$	11,569	1,651	$	7.01	$	14,957	(3)	2,136	(3)	$	7.00
Class B-1 common stock	2,781		245	$	11.33	$	2,778		245		$	11.31
Class C common stock	280		10	$	28.03	$	280		10		$	28.00
Participating securities	327		Not presented	Not presented		$	326		Not presented		Not presented
Net income	$	14,957

(1)Income allocation is based on the weighted-average number of as-converted class A common stock outstanding as shown in the table below.

(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)Diluted class A common stock earnings per share calculation includes the assumed conversion of class B-1, B-2 and C common stock and participating securities on an as-converted basis as shown in the table below and the incremental common stock equivalents related to employee stock plans, as calculated under the treasury stock method. The common stock equivalents were not material for each of fiscal 2024, 2023 and 2022.

(4)No shares of class B-2 common stock were outstanding prior to the class B-1 common stock exchange offer. See Note 15—Stockholders’ Equity for further details.

Schedule of Weighted Average Number of Shares as Converted

The following table presents the weighted-average number of as-converted class A common stock outstanding:


	For the Years Ended September 30,
	2024	2023	2022
	(in millions)
Class B-1 common stock	235	392	397
Class B-2 common stock(1)	77	—	—
Class C common stock	64	39	40
Participating securities	29	34	47

(1)No shares of class B-2 common stock were outstanding prior to the class B-1 common stock exchange offer. See Note 15—Stockholders’ Equity for further details.

Share-based Compensation (Tables)

12 Months Ended

Sep. 30, 2024

Share-Based Payment Arrangement, Noncash Expense [Abstract]

Weighted-Average Assumption Model for Stock Options

The fair value of each option was estimated on the date of grant using a Black-Scholes option pricing model with the following weighted-average assumptions:


	For the Years Ended September 30,
	2024			2023			2022
Expected term (in years)(1)	4.23			4.17			4.11
Risk-free rate of return(2)	4.4		%	4.0		%	1.1		%
Expected volatility(3)	24.1		%	28.6		%	27.1		%
Expected dividend yield(4)	0.8		%	0.8		%	0.7		%
Fair value per option granted	$	62.55		$	57.31		$	43.16

(1)Based on Visa’s historical exercise experience.

(2)Based on the zero-coupon U.S. Treasury constant maturity yield curve, continuously compounded over the expected term of the awards.

(3)Based on the Company’s implied and historical volatilities.

(4)Based on the Company’s annual dividend rate on the date of grant.

Options Activity Disclosure

The following table summarizes the Company’s option activity:


	Options	Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value(1) (in millions)
Outstanding as of September 30, 2023	5,925,355	$	162.40
Granted	722,695	$	249.56
Forfeited	(39,776)	$	220.53

Exercised	(1,243,542)	$	122.21
Outstanding as of September 30, 2024	5,364,732	$	183.02	5.96	$	493
Options exercisable as of September 30, 2024	3,862,434	$	165.79	5.01	$	422
Options exercisable and expected to vest as of September 30, 2024(2)	5,323,802	$	182.59	5.94	$	492

(1)Calculated using the closing stock price on the last trading day of fiscal 2024 of $274.95, less the option exercise price, multiplied by the number of instruments.

(2)Applied a forfeiture rate to unvested options outstanding as of September 30, 2024 to estimate the options expected to vest in the future.

Restricted Stock Unit Activity Disclosure

The following table summarizes the Company’s RSU activity:


	Units	Weighted- Average Grant Date Fair Value		Weighted- Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value(1) (in millions)
Outstanding as of September 30, 2023	6,417,397	$	209.19
Granted	3,221,842	$	253.29
Vested	(2,953,860)	$	208.69
Forfeited	(325,718)	$	224.82
Outstanding as of September 30, 2024	6,359,661	$	230.99	0.93	$	1,749

(1)Calculated by multiplying the closing stock price on the last trading day of fiscal 2024 of $274.95 by the number of instruments.

Weighted-Average Assumption Model for PSUs

The fair value of each performance-based shares incorporating the market condition was estimated on the date of grant using a Monte Carlo simulation model with the following weighted-average assumptions:


	For the Years Ended September 30,
	2024			2023			2022
Expected term (in years)	1.93			2.15			2.05
Risk-free rate of return(1)	4.8		%	4.4		%	0.5		%
Expected volatility(2)	21.7		%	28.9		%	28.3		%
Expected dividend yield(3)	0.8		%	0.8		%	0.8		%
Fair value per performance-based share granted	$	281.85		$	221.32		$	186.50

(1)Based on the zero-coupon U.S. treasury constant maturity yield curve, continuously compounded over the expected term of the awards.

(2)Based on the Company’s implied and historical volatilities.

(3)Based on the Company’s annual dividend rate on the date of grant.

Performance-based Shares Activity Disclosure

The following table summarizes the maximum number of performance-based shares which could be earned and related activity:


	Shares	Weighted- Average Grant Date Fair Value		Weighted- Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value(1) (in millions)
Outstanding as of September 30, 2023	998,502	$	212.28
Granted(2)	528,008	$	281.85
Vested and earned	(406,009)	$	198.79
Unearned	(28,691)	$	195.38
Forfeited	(7,578)	$	248.50
Outstanding as of September 30, 2024	1,084,232	$	251.41	0.88	$	298

(1)Calculated by multiplying the closing stock price on the last trading day of fiscal 2024 of $274.95 by the number of instruments.

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

Commitments (Tables)

12 Months Ended

Sep. 30, 2024

Commitments and Contingencies Disclosure [Abstract]

Schedule of Future Minimum Payments on Software Licenses

As of September 30, 2024, future minimum payments on software licenses were as follows:


	For the Years Ending September 30,
	2025		2026		2027		2028		2029		Thereafter		Total
	(in millions)
Software licenses	$	194	$	78	$	8	$	1	$	—	$	—	$	281

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Abstract]

U.S. and Non-U.S. Income Before Income Tax

The Company’s income before income taxes by fiscal year consisted of the following:


	For the Years Ended September 30,
	2024		2023		2022
	(in millions)
U.S.	$	14,537	$	13,339	$	11,051
Non-U.S.	9,379		7,698		7,085
Total income before income taxes	$	23,916	$	21,037	$	18,136

Comprehensive Income Tax (Expense) Benefit Components Table

Income tax provision by fiscal year consisted of the following:


	For the Years Ended September 30,
	2024		2023		2022
	(in millions)
Current:
U.S. federal	$	2,694	$	2,630	$	2,166
State and local	298		293		104
Non-U.S.	1,281		1,324		1,245
Total current taxes	4,273		4,247		3,515
Deferred:
U.S. federal	(132)		(339)		(231)
State and local	(18)		(1)		(77)
Non-U.S.	50		(143)		(28)
Total deferred taxes	(100)		(483)		(336)
Total income tax provision	$	4,173	$	3,764	$	3,179

Components of Deferred Tax Assets and Liabilities

The following table presents the components of deferred tax assets and liabilities:


	September 30,
	2024		2023
	(in millions)
Deferred Tax Assets:
Accrued compensation and benefits	$	221	$	212
Accrued litigation	374		365
Client incentives	855		630
Net operating loss carryforwards	206		232
Comprehensive loss	79		72
Federal benefit of state taxes	16		125
Other	102		66
Valuation allowance	(212)		(149)
Deferred tax assets	1,641		1,553
Deferred Tax Liabilities:
Property, equipment and technology, net	(295)		(350)
Intangible assets	(6,404)		(6,063)
Unrealized gains on equity securities	(81)		(103)
Foreign taxes	(22)		(25)
Deferred tax liabilities	(6,802)		(6,541)
Net deferred tax liabilities	$	(5,161)	$	(4,988)

Reconciliation of the US Statutory Federal Tax Rate

The following table presents a reconciliation of the income tax provision to the amount of income tax determined by applying the U.S. federal statutory income tax rate to income before income taxes:


	For the Years Ended September 30,
	2024				2023				2022
	(in millions, except percentages)
U.S. federal income tax at statutory rate	$	5,022	21	%	$	4,418	21	%	$	3,809	21	%
State income taxes, net of federal benefit	258		1	%	245		1	%	216		1	%
Non-U.S. tax effect, net of federal benefit	(828)		(4	%)	(758)		(3	%)	(588)		(3	%)
Reassessment of an uncertain tax position	—		—	%	(142)		(1	%)	—		—	%
Conclusion of audits	(223)		(1	%)	—		—	%	—		—	%
State tax apportionment position	—		—	%	—		—	%	(176)		(1	%)
Other, net	(56)		—	%	1		—	%	(82)		—	%
Income tax provision	$	4,173	17	%	$	3,764	18	%	$	3,179	18	%

Unrecognized Tax Benefits Reconciliation, Table

The following table presents a reconciliation of beginning and ending unrecognized tax benefits by fiscal year:


	2024		2023		2022
	(in millions)
Balance as of beginning of period	$	3,497	$	2,683	$	2,488
Increase in unrecognized tax benefits related to prior years	148		515		10
Decrease in unrecognized tax benefits related to prior years	(322)		(190)		(143)
Increase in unrecognized tax benefits related to current year	556		510		350
Decrease related to settlements with taxing authorities	(127)		(17)		(19)
Reduction related to lapsing statute of limitations	(2)		(4)		(3)
Balance as of end of period	$	3,750	$	3,497	$	2,683

Legal Matters (Tables)

12 Months Ended

Sep. 30, 2024

Commitments and Contingencies Disclosure [Abstract]

Schedule of Loss Contingencies by Contingency

The following table summarizes the activity related to accrued litigation:


	For the Years Ended September 30,
	2024		2023
	(in millions)
Balance as of beginning of period	$	1,751	$	1,456
Provision for uncovered legal matters	322		21
Provision for covered legal matters	248		1,024

Payments for legal matters	(594)		(750)
Balance as of end of period	$	1,727	$	1,751

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


	For the Years Ended September 30,
	2024		2023
	(in millions)
Balance as of beginning of period	$	1,621	$	1,441
Provision for interchange multidistrict litigation	140		906

Payments for U.S. covered litigation	(224)		(726)
Balance as of end of period	$	1,537	$	1,621

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


	For the Years Ended September 30,
	2024		2023
	(in millions)
Balance as of beginning of period	$	110	$	11
Provision for VE territory covered litigation	108		118
Payments for VE territory covered litigation	(146)		(19)
Balance as of end of period	$	72	$	110

Summary of Significant Accounting Policies (Detail)		12 Months Ended
Summary of Significant Accounting Policies (Detail)	Feb. 01, 2024 USD ($)	Sep. 30, 2024 country segment
Significant Accounting Policies [Line Items]
Number of countries in which entity operates (more than) \| country		200
Number of reportable segments \| segment		1
Goodwill and intangible asset impairment \| $	$ 0
Term of derivative contracts designated as cash flow hedges (in months)		12 months
Minimum
Significant Accounting Policies [Line Items]
Acquired long-lived intangible assets useful life (in years)		3 years
Maximum
Significant Accounting Policies [Line Items]
Acquired long-lived intangible assets useful life (in years)		15 years
Technology, Furniture, Fixtures, And Equipment \| Minimum
Significant Accounting Policies [Line Items]
Estimated useful life (in years)		2 years
Technology, Furniture, Fixtures, And Equipment \| Maximum
Significant Accounting Policies [Line Items]
Estimated useful life (in years)		10 years
Building Improvements \| Minimum
Significant Accounting Policies [Line Items]
Estimated useful life (in years)		3 years
Building Improvements \| Maximum
Significant Accounting Policies [Line Items]
Estimated useful life (in years)		40 years
Building
Significant Accounting Policies [Line Items]
Estimated useful life (in years)		40 years

Acquisitions - Additional Information (Details) - USD ($) $ in Millions	1 Months Ended
	Jan. 31, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Business Acquisition [Line Items]
Goodwill		$ 18,941	$ 17,997	$ 17,787
Pismo Holdings
Business Acquisition [Line Items]
Total purchase 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 asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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Revenue - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Net revenue	$ 35,926	$ 32,653	$ 29,310
U.S.
Disaggregation of Revenue [Line Items]
Net revenue	14,780	14,138	12,851
International
Disaggregation of Revenue [Line Items]
Net revenue	21,146	18,515	16,459
Service revenue
Disaggregation of Revenue [Line Items]
Net revenue	16,114	14,826	13,361
Data processing revenue
Disaggregation of Revenue [Line Items]
Net revenue	17,714	16,007	14,438
International transaction revenue
Disaggregation of Revenue [Line Items]
Net revenue	12,665	11,638	9,815
Other revenue
Disaggregation of Revenue [Line Items]
Net revenue	3,197	2,479	1,991
Client incentives
Disaggregation of Revenue [Line Items]
Net revenue	$ (13,764)	$ (12,297)	$ (10,295)

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.

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

Revenue - Additional Information (Details) $ in Billions	Sep. 30, 2024 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	$ 4.1
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-10-01
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]: 2026-10-01
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	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Restricted Cash and Cash Equivalents Items [Line Items]
Cash and cash equivalents	$ 11,975	$ 16,286
Cash, cash equivalents, restricted cash and restricted cash equivalents	19,763	21,990	$ 20,377	$ 19,799
U.S. litigation escrow
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and restricted cash equivalents:	3,089	1,764
Customer collateral
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and restricted cash equivalents:	3,524	3,005
Prepaid expenses and other current assets
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and restricted cash equivalents:	$ 1,175	$ 935

U.S. and Europe Retrospective Responsibility Plans - Schedule of Changes in the U.S. Litigation Escrow Account (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Escrow Account [Roll Forward]
Balance as of beginning of period	$ 1,764	$ 1,449
Deposits into the U.S. litigation escrow account	1,500	1,000	$ 850
Balance as of end of period	3,089	1,764	$ 1,449
Interest Income \| Opt-out Merchants
Escrow Account [Roll Forward]
Payments to opt-out merchants, net of interest earned on escrow funds	$ (175)	$ (685)

U.S. and Europe Retrospective Responsibility Plans - Additional Information (Details) € in Millions, $ in Millions		1 Months Ended	12 Months Ended
	Jul. 19, 2024 USD ($)	Jul. 31, 2024 USD ($) shares	Sep. 30, 2024 EUR (€)	Jun. 21, 2016 EUR (€)
Class of Stock [Line Items]
Omnibus loss sharing agreement percentage			66.6667%
Litigation loss sharing agreement, obligation threshold \| €				€ 1,000
Limit of protection from VE territory covered losses (in percent)				70.00%
VE covered loss, maximum amount of loss to allow adjustment of conversion rate during six-month period \| €			€ 20
Conversion adjustment denominator (in shares) \| shares		100
Series B Preferred Stock And Series C Preferred Stock
Class of Stock [Line Items]
Preferred stock issued \| $	$ 2,700
Series A Preferred Stock
Class of Stock [Line Items]
Preferred stock, shares issued (in shares) \| shares		99,264
Cash paid for fractional shares of series A preferred stock \| $		$ 5
MasterCard
Class of Stock [Line Items]
Omnibus loss sharing agreement percentage			33.3333%

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

12 Months Ended

Sep. 30, 2024

USD ($)

$ / shares

shares

Sep. 30, 2023

USD ($)

$ / shares

shares

Sep. 30, 2022

USD ($)

shares

Sep. 30, 2021

shares

$ 38,733

$ 35,581

$ 37,589

(139)

(136)

(43)

(6)

1

0

As-converted Value of Preferred Stock

39,137

38,733

35,581

2,234

4,311

Book Value of Preferred Stock

1,031

1,698

Book Value of Preferred Stock, Total

491

1,242

Less: right to recover for covered losses

(104)

(140)

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

2,130

4,171

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

$ 387

$ 1,102

Preferred stock, shares outstanding (in shares) | shares

5

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

$ 274.95

$ 230.01

Preferred Stock

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

$ 1,698

^[1],[2]

$ 2,324

^[1],[3]

3,080

^[3]

(181)

(30)

(141)

Preferred stock, shares outstanding (in shares) | shares

$ 1,031

^[2]

$ 1,698

^[1],[2]

$ 2,324

^[1],[3]

5

Right to Recover for Covered Losses

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

$ (140)

$ (35)

$ (133)

(139)

(136)

(43)

Eighth Anniversary Release

175

31

141

0

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

(104)

(140)

(35)

Series B Preferred Stock

As-converted Value of Preferred Stock

161

19

135

684

1,676

Book Value of Preferred Stock

$ 104

$ 441

Preferred stock, shares outstanding (in shares) | shares

2

Preferred stock, conversion rate

1.0030

2.9370

Series B Preferred Stock | Preferred Stock

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

$ 441

$ 460

0

Eighth Anniversary Release

(161)

(19)

(176)

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

104

441

460

Series C Preferred Stock

As-converted Value of Preferred Stock

20

11

6

1,550

2,635

Book Value of Preferred Stock

$ 387

$ 801

Preferred stock, shares outstanding (in shares) | shares

3

Preferred stock, conversion rate

1.7860

3.6290

Series C Preferred Stock | Preferred Stock

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

$ 801

$ 812

0

Eighth Anniversary Release

(20)

(11)

(394)

$ 387

$ 801

$ 812

[1]	As of September 30, 2023 and 2022, the book value of series A preferred stock was $456 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 C preferred stock.
[2]	As of September 30, 2024 and 2023, the book value of series A convertible participating preferred stock (series A preferred stock) was $540 million and $456 million, respectively. Refer to Note 5—U.S. and Europe Retrospective Responsibility Plans for the book value of series B convertible participating preferred stock (series B preferred stock) and series C convertible participating preferred stock (series C preferred stock).
[3]	As of September 30, 2022 and 2021, the book value of series A preferred stock was $1.0 billion and $486 million, respectively. Refer to Note 5—U.S. and Europe Retrospective Responsibility Plans for the book value of series B and C preferred stock.

Fair Value Measurements and Investments - Schedule of Assets and Liabilities Measured (Details) - USD ($) $ in Millions	Sep. 30, 2024	Sep. 30, 2023
Assets
Investment securities	$ 5,451	$ 5,725
Level 1 \| Fair Value, Measurements, Recurring
Assets
Total	15,684	18,483
Liabilities
Total	238	175
Level 1 \| Fair Value, Measurements, Recurring \| Deferred compensation liability
Liabilities
Deferred compensation liability	238	175
Level 1 \| Fair Value, Measurements, Recurring \| Derivative instruments
Liabilities
Derivative instruments	0	0
Level 2 \| Fair Value, Measurements, Recurring
Assets
Total	599	1,401
Liabilities
Total	226	396
Level 2 \| Fair Value, Measurements, Recurring \| Deferred compensation liability
Liabilities
Deferred compensation liability	0	0
Level 2 \| Fair Value, Measurements, Recurring \| Derivative instruments
Liabilities
Derivative instruments	226	396
Money market funds \| Level 1 \| Fair Value, Measurements, Recurring
Assets
Cash equivalents and restricted cash equivalents:	10,403	13,504
Other current and non-current assets:	25	23
Money market funds \| Level 2 \| Fair Value, Measurements, Recurring
Assets
Cash equivalents and restricted cash equivalents:	0	0
Other current and non-current assets:	0	0
U.S. Treasury securities \| Level 1 \| Fair Value, Measurements, Recurring
Assets
Cash equivalents and restricted cash equivalents:	7	301
Investment securities	4,948	4,316
U.S. Treasury securities \| Level 2 \| Fair Value, Measurements, Recurring
Assets
Cash equivalents and restricted cash equivalents:	0	0
Investment securities	0	0
Marketable equity securities \| Level 1 \| Fair Value, Measurements, Recurring
Assets
Marketable equity securities	301	339
Marketable equity securities \| Level 2 \| Fair Value, Measurements, Recurring
Assets
Marketable equity securities	0	0
U.S. government-sponsored debt securities \| Level 1 \| Fair Value, Measurements, Recurring
Assets
Investment securities	0	0
U.S. government-sponsored debt securities \| Level 2 \| Fair Value, Measurements, Recurring
Assets
Investment securities	496	1,108
Derivative instruments \| Level 1 \| Fair Value, Measurements, Recurring
Assets
Other current and non-current assets:	0	0
Derivative instruments \| Level 2 \| Fair Value, Measurements, Recurring
Assets
Other current and non-current assets:	$ 103	$ 293

Fair Value Measurements and Investments - Schedule of Amortized Cost, Unrealized Gains and Losses, and Fair Value of Available-for-sale Securities (Detail) - USD ($) $ in Millions	Sep. 30, 2024	Sep. 30, 2023
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 5,412	$ 5,806
Gross Unrealized Gains	44	1
Gross Unrealized Losses	(5)	(82)
Fair Value	5,451	5,725
U.S. government-sponsored debt securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	492	1,109
Gross Unrealized Gains	4	1
Gross Unrealized Losses	0	(2)
Fair Value	496	1,108
U.S. Treasury securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	4,920	4,697
Gross Unrealized Gains	40	0
Gross Unrealized Losses	(5)	(80)
Fair Value	$ 4,955	$ 4,617

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

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Fair Value Measurements and Investments - Schedule of Continuous Unrealized Losses for Less than 12 Months and More than 12 Months (Details) - USD ($) $ in Millions	Sep. 30, 2024	Sep. 30, 2023
Debt Securities, Available-for-sale [Line Items]
Less Than 12 Months, Fair Value	$ 0	$ 1,772
Less Than 12 Months, Gross Unrealized Losses	0	(14)
12 Months or Greater, Fair Value	1,183	2,178
12 Months or Greater, Gross Unrealized Losses	(5)	(68)
U.S. government-sponsored debt securities
Debt Securities, Available-for-sale [Line Items]
Less Than 12 Months, Fair Value	0	412
Less Than 12 Months, Gross Unrealized Losses	0	(2)
12 Months or Greater, Fair Value	164	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	0	1,360
Less Than 12 Months, Gross Unrealized Losses	0	(12)
12 Months or Greater, Fair Value	1,019	2,128
12 Months or Greater, Gross Unrealized Losses	$ (5)	$ (68)

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Fair Value Measurements and Investments - Schedule of Contractual Maturity of Debt Securities (Detail) - USD ($) $ in Millions	Sep. 30, 2024	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Due within one year	$ 2,968
Due after one year through five years	2,483
Total	$ 5,451	$ 5,725

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

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Fair Value Measurements and Investments - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Unrealized gain (loss) on investments	$ 12	$ (102)	$ (393)
Senior Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of debt	20,800	20,500
Senior Notes \| Estimate of Fair Value Measurement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Estimated fair value of debt	$ 19,200	$ 17,700

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

Fair Value Measurements and Investments - Schedule of Non-Marketable Equity Securities (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Initial cost basis	$ 711	$ 719
Upward adjustments	910	899
Downward adjustments, including impairment	(465)	(445)
Carrying amount	1,156	1,173
Upward adjustments	10	94	$ 231
Downward adjustments, including impairment	$ (35)	$ (99)	$ (341)

Fair Value Measurements and Investments - Schedule of Investment Income (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Interest and dividend income on cash and investments	$ 992	$ 745	$ 69
Gains (losses) on investments, net	(44)	(82)	(296)
Investment income (expense)	$ 948	$ 663	$ (227)

Property, Equipment and Technology, Net - Schedule of Property, Equipment and Technology, Net (Detail) - USD ($) $ in Millions	Sep. 30, 2024	Sep. 30, 2023
Property, Plant and Equipment [Line Items]
Total property, equipment and technology	$ 9,297	$ 8,780
Accumulated depreciation and amortization	(5,473)	(5,355)
Property, equipment and technology, net	3,824	3,425
Land
Property, Plant and Equipment [Line Items]
Total property, equipment and technology	72	71
Buildings and building improvements
Property, Plant and Equipment [Line Items]
Total property, equipment and technology	1,042	1,022
Furniture, equipment and leasehold improvements
Property, Plant and Equipment [Line Items]
Total property, equipment and technology	2,301	2,146
Construction-in-progress
Property, Plant and Equipment [Line Items]
Total property, equipment and technology	222	344
Technology
Property, Plant and Equipment [Line Items]
Total property, equipment and technology	$ 5,660	$ 5,197

Property, Equipment and Technology, Net - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Finite-Lived Intangible Assets [Line Items]
Technology, accumulated amortization	$ 3,500	$ 3,400
Depreciation and amortization	1,034	943	$ 861
Property, Equipment and Technology
Finite-Lived Intangible Assets [Line Items]
Depreciation and amortization	$ 955	$ 867	$ 771

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.

Property, Equipment and Technology, Net - Schedule of Estimated Future Amortization Expense on Technology (Detail) - Estimated future amortization expense $ in Millions	Sep. 30, 2024 USD ($)
Finite-Lived Intangible Assets [Line Items]
2025	$ 701
2026	532
2027	385
2028	265
2029	127
Thereafter	142
Total	$ 2,152

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.

Intangible Assets and Goodwill - Schedule of Indefinite-Lived and Finite-Lived Intangible Assets (Detail) - USD ($) $ in Millions	Sep. 30, 2024	Sep. 30, 2023
Finite-Lived Intangible Assets [Line Items]
Gross	$ 725	$ 1,135
Accumulated Amortization	(477)	(855)
Net	248	280
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived Intangible Assets	26,641	25,824
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Gross	27,366	26,959
Net	26,889	26,104
Customer relationships and reacquired rights
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived Intangible Assets	22,557	21,740
Visa trade name
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived Intangible Assets	4,084	4,084
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross	535	829
Accumulated Amortization	(298)	(572)
Net	237	257
Trade names
Finite-Lived Intangible Assets [Line Items]
Gross	190	195
Accumulated Amortization	(179)	(172)
Net	11	23
Other
Finite-Lived Intangible Assets [Line Items]
Gross	0	111
Accumulated Amortization	0	(111)
Net	$ 0	$ 0

Intangible Assets and Goodwill - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense related to finite-lived intangible assets	$ 79	$ 76	$ 90

Intangible Assets and Goodwill - Schedule of Estimated Future Amortization Expense on Finite-Lived Intangible Assets (Detail) - Intangibles From Acquired Entities $ in Millions	Sep. 30, 2024 USD ($)
Finite-Lived Intangible Assets [Line Items]
2025	$ 67
2026	51
2027	49
2028	32
2029	18
Thereafter	31
Total	$ 248

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.

Intangible Assets and Goodwill - Schedule of Goodwill (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Goodwill [Roll Forward]
Balance as of beginning of period	$ 17,997	$ 17,787
Goodwill from acquisitions	790	0
Foreign currency translation	154	210
Balance as of end of period	$ 18,941	$ 17,997

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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Leases - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Lessee, Lease, Description [Line Items]
Renewal term (in years)	10 years
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
ROU assets	$ 873	$ 488
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Unsettled repurchases	Unsettled repurchases
Current portion of lease liabilities	$ 150	$ 106
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other liabilities	Other liabilities
Noncurrent portion of lease liabilities	$ 685	$ 412
Operating lease cost	$ 179	$ 129	$ 117
Weighted average remaining lease term (in years)	8 years	8 years
Weighted average discount rate	3.51%	2.43%
Right-of-use asset obtained in exchange for operating lease liability	$ 410	$ 82	$ 74

Leases - Schedule of Present Value of Future Minimum Lease Payments (Details) $ in Millions	Sep. 30, 2024 USD ($)
Leases [Abstract]
2025	$ 179
2026	162
2027	123
2028	99
2029	76
Thereafter	357
Total undiscounted lease payments	996
Less: imputed interest	(161)
Present value of lease liabilities	$ 835

Debt - Senior Notes (Details) - USD ($) $ in Millions	Sep. 30, 2024	Sep. 30, 2023
Debt Instrument [Line Items]
Senior notes	$ 21,111
Unamortized discounts and debt issuance costs	(142)	$ (159)
Hedge accounting fair value adjustments	(133)	(314)
Total carrying value of debt	20,836	20,463
Current maturities of debt	0	0
Long-term debt	20,836	20,463
Senior Notes
Debt Instrument [Line Items]
Senior notes	$ 21,111	20,936
Senior Notes \| 3.15% Senior Notes due December 2025 \| U.S.
Debt Instrument [Line Items]
Stated interest rate (percent)	3.15%
Senior notes	$ 4,000	4,000
Effective interest rate (percent)	3.26%
Senior Notes \| 1.90% Senior Notes due April 2027 \| U.S.
Debt Instrument [Line Items]
Stated interest rate (percent)	1.90%
Senior notes	$ 1,500	1,500
Effective interest rate (percent)	2.02%
Senior Notes \| 0.75% Senior Notes due August 2027 \| U.S.
Debt Instrument [Line Items]
Stated interest rate (percent)	0.75%
Senior notes	$ 500	500
Effective interest rate (percent)	0.84%
Senior Notes \| 2.75% Senior Notes due September 2027 \| U.S.
Debt Instrument [Line Items]
Stated interest rate (percent)	2.75%
Senior notes	$ 750	750
Effective interest rate (percent)	2.91%
Senior Notes \| 2.05% Senior Notes due April 2030 \| U.S.
Debt Instrument [Line Items]
Stated interest rate (percent)	2.05%
Senior notes	$ 1,500	1,500
Effective interest rate (percent)	2.13%
Senior Notes \| 1.10% Senior Notes due February 2031 \| U.S.
Debt Instrument [Line Items]
Stated interest rate (percent)	1.10%
Senior notes	$ 1,000	1,000
Effective interest rate (percent)	1.20%
Senior Notes \| 4.15% Senior Notes due December 2035 \| U.S.
Debt Instrument [Line Items]
Stated interest rate (percent)	4.15%
Senior notes	$ 1,500	1,500
Effective interest rate (percent)	4.23%
Senior Notes \| 2.70% Senior Notes due April 2040 \| U.S.
Debt Instrument [Line Items]
Stated interest rate (percent)	2.70%
Senior notes	$ 1,000	1,000
Effective interest rate (percent)	2.80%
Senior Notes \| 4.30% Senior Notes due December 2045 \| U.S.
Debt Instrument [Line Items]
Stated interest rate (percent)	4.30%
Senior notes	$ 3,500	3,500
Effective interest rate (percent)	4.37%
Senior Notes \| 3.65% Senior Notes due September 2047 \| U.S.
Debt Instrument [Line Items]
Stated interest rate (percent)	3.65%
Senior notes	$ 750	750
Effective interest rate (percent)	3.73%
Senior Notes \| 2.00% Senior Notes due August 2050 \| U.S.
Debt Instrument [Line Items]
Stated interest rate (percent)	2.00%
Senior notes	$ 1,750	1,750
Effective interest rate (percent)	2.09%
Senior Notes \| 1.50% Senior Notes due June 2026 \| Europe
Debt Instrument [Line Items]
Stated interest rate (percent)	1.50%
Senior notes	$ 1,513	1,434
Effective interest rate (percent)	1.71%
Senior Notes \| 2.00% Senior Notes due June 2029 \| Europe
Debt Instrument [Line Items]
Stated interest rate (percent)	2.00%
Senior notes	$ 1,120	1,062
Effective interest rate (percent)	2.13%
Senior Notes \| 2.375% Senior Notes due June 2034 \| Europe
Debt Instrument [Line Items]
Stated interest rate (percent)	2.375%
Senior notes	$ 728	$ 690
Effective interest rate (percent)	2.53%

Debt - Additional Information (Detail) - USD ($)	1 Months Ended	12 Months Ended
Debt - Additional Information (Detail) - USD ($)	May 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Commercial Paper Program
Debt Instrument [Line Items]
Debt instrument, maximum borrowing capacity		$ 3,000,000,000.0
Debt term (in years)		397 days
Commercial paper program, amount outstanding		$ 0	$ 0
Line of Credit \| Credit Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Debt term (in years)	5 years
Maximum borrowing capacity	$ 7,000,000,000.0
Amounts outstanding under credit facility		$ 0	$ 0

Debt - Debt Maturities (Details) $ in Millions	Sep. 30, 2024 USD ($)
Debt Disclosure [Abstract]
2025	$ 0
2026	5,513
2027	2,750
2028	0
2029	1,120
Thereafter	11,728
Total	$ 21,111

Pension and Other Postretirement Benefits - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined contribution plan, personnel costs	$ 212	$ 192	$ 161
Foreign Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Accumulated benefit obligation	302	287
Funded status	68	30
Accumulated other comprehensive income (loss), defined benefit plan	(48)	(87)
UNITED STATES
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Accumulated benefit obligation	670	640
Funded status	531	374
Accumulated other comprehensive income (loss), defined benefit plan	56	(82)
Fair Value, Measurements, Recurring \| Foreign Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value of plan assets	370	317
Fair Value, Measurements, Recurring \| UNITED STATES
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value of plan assets	$ 1,200	$ 1,000

Amount of asset segregated and restricted to provide benefit under defined benefit plan. Asset includes, but is not limited to, stock, bond, other investment, earning from investment, and contribution by employer and employee.

Settlement Guarantee Management - Additional Information (Detail) - USD ($) $ in Billions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Settlement Guarantee Management [Abstract]
Maximum settlement exposure	$ 137.4
Average daily settlement exposure	84.3
Total collateral	$ 7.7	$ 6.2

Derivative and Hedging Instruments - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Derivative [Line Items]
Earnings related to forward points and interest differentials from forward contracts and swap agreements	$ (94)	$ (25)	$ 151
Net unrealized gain (loss)	(38)	(126)	917
Net unrealized gain (loss)			190
Pre-tax gains (losses) in other comprehensive income (loss) related to net investment hedges	(321)	(445)	$ 845
Accumulated other comprehensive income (loss)	(308)	(1,317)
Accrued liabilities
Derivative [Line Items]
Collateral received with counterparties	62
Other Assets
Derivative [Line Items]
Posted collateral	48
Net Investment Hedging
Derivative [Line Items]
Accumulated other comprehensive income (loss)	182	433
Designated as Hedging Instruments:
Derivative [Line Items]
Notional amount	11,700	11,000
Not Designated as Hedging Instruments:
Derivative [Line Items]
Notional amount	$ 1,900	$ 800

Derivative and Hedging Instruments - Schedule of Derivative Instruments at Gross Value (Details) - USD ($) $ in Millions	Sep. 30, 2024	Sep. 30, 2023
Derivative [Line Items]
Hedged Liability, Statement of Financial Position [Extensible Enumeration]	Long-term debt	Long-term debt
Senior Notes
Derivative [Line Items]
Hedged liability, fair value hedge	$ 3,900	$ 3,700
Foreign exchange forward contracts \| Designated as Hedging Instruments: \| Prepaid expenses and other current assets
Derivative [Line Items]
Assets	49	100
Foreign exchange forward contracts \| Designated as Hedging Instruments: \| Accrued liabilities
Derivative [Line Items]
Liabilities	74	66
Foreign exchange forward contracts \| Not Designated as Hedging Instruments: \| Prepaid expenses and other current assets
Derivative [Line Items]
Assets	18	15
Foreign exchange forward contracts \| Not Designated as Hedging Instruments: \| Accrued liabilities
Derivative [Line Items]
Liabilities	17	16
Cross-currency swaps \| Designated as Hedging Instruments: \| Other assets
Derivative [Line Items]
Assets	36	178
Cross-currency swaps \| Designated as Hedging Instruments: \| Other liabilities
Derivative [Line Items]
Liabilities	2	0
Interest rate swaps \| Designated as Hedging Instruments: \| Other liabilities
Derivative [Line Items]
Liabilities	$ 133	$ 314

Enterprise-wide Disclosures and Concentration of Business - Long-Lived Net Property, Equipment and Technology Assets Classified by Major Geographic Area (Detail) - USD ($) $ in Millions	Sep. 30, 2024	Sep. 30, 2023
Segment Reporting Information [Line Items]
Total	$ 2,329	$ 1,830
U.S.
Segment Reporting Information [Line Items]
Total	1,738	1,286
International
Segment Reporting Information [Line Items]
Total	$ 591	$ 544

Enterprise-wide Disclosures and Concentration of Business - Additional Information (Detail) - Net Operating Revenue	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Customer Concentration Risk \| Customer One
Concentration Risk [Line Items]
Concentration risk, percentage	11.00%	11.00%	10.00%
U.S. \| Geographic Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage	41.00%	43.00%	44.00%

Stockholders' Equity - Number of Shares of Class A Common Shares Outstanding on an As-Converted Basis (Detail) shares in Millions	Sep. 30, 2024 shares	Sep. 30, 2023 shares
Class of Stock [Line Items]
Preferred stock, shares outstanding (in shares)	5	5
As-converted Class A Common Stock (in shares)	1,983	2,047
Series A preferred stock
Class of Stock [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)	9	7
Series B preferred stock
Class of Stock [Line Items]
Preferred stock, shares outstanding (in shares)	2	2
Preferred stock, conversion rate into Class A Common Stock	1.0030	2.9370
As-converted Class A Common Stock (in shares)	2	7
Series C preferred stock
Class of Stock [Line Items]
Preferred stock, shares outstanding (in shares)	3	3
Preferred stock, conversion rate into Class A Common Stock	1.7860	3.6290
As-converted Class A Common Stock (in shares)	6	11
Class A common stock
Class of Stock [Line Items]
Common stock, shares outstanding (in shares)	1,733	1,594
Common stock, conversion rate	0	0
As-converted Class A Common Stock (in shares)	1,733	1,594
Class B-1 common stock
Class of Stock [Line Items]
Common stock, shares outstanding (in shares)	5	245
Common stock, conversion rate	1.5653	1.5875
As-converted Class A Common Stock (in shares)	8	390
Class B-2 common stock
Class of Stock [Line Items]
Common stock, shares outstanding (in shares)	120	0
Common stock, conversion rate	1.5430	0
As-converted Class A Common Stock (in shares)	186	0
Class C common stock
Class of Stock [Line Items]
Common stock, shares outstanding (in shares)	10	10
Common stock, conversion rate	4.0000	4.0000
As-converted Class A Common Stock (in shares)	39	38

Stockholders' Equity - Additional Information (Detail) $ / shares in Units, $ in Billions		1 Months Ended	12 Months Ended
	May 08, 2024 shares	Jul. 31, 2024 shares	Sep. 30, 2024 USD ($) preferredStockSeries shares	Sep. 30, 2023 USD ($) shares	Sep. 30, 2022 USD ($)	Oct. 29, 2024 $ / shares	May 06, 2024 shares	Oct. 31, 2023 USD ($)	Oct. 31, 2022 USD ($)
Class of Stock [Line Items]
Stock repurchase program, authorized amount \| $								$ 25.0	$ 12.0
Stock repurchase plan, remaining authorized funds \| $			$ 13.1
Dividends declared and paid \| $			$ 4.2	$ 3.8	$ 3.2
Number of series of preferred stock acquired \| preferredStockSeries			3
Subsequent Event
Class of Stock [Line Items]
Dividends declared, quarterly, per share amount (in dollars per share) \| $ / shares						$ 0.59
Series A convertible participating preferred stock
Class of Stock [Line Items]
Issuance of stock (in shares)		99,264
Preferred stock, shares authorized (in shares)			4,000,000	4,000,000
Preferred stock, conversion rate			100.0000	100.0000
Preferred Stock
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)			25,000,000	25,000,000
Series B Preferred Stock
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)			2,000,000	2,000,000
Preferred stock, conversion rate			1.0030	2.9370
Series C Preferred Stock
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)			3,000,000	3,000,000
Preferred stock, conversion rate			1.7860	3.6290
Class A common stock
Class of Stock [Line Items]
Common stock, shares authorized (in shares)			2,000,000,000,000.0	2,000,000,000,000.0
Class B-1 common stock
Class of Stock [Line Items]
Common stock, shares authorized (in shares)			499,000,000	622,000,000
Stock tendered during period, shares, stock exchange offer (in shares)							241,000,000
Class B-2 common stock
Class of Stock [Line Items]
Issuance of stock (in shares)	120,000,000
Common stock, shares authorized (in shares)			123,000,000
Common Class B-3
Class of Stock [Line Items]
Common stock, shares authorized (in shares)			61,000,000
Common Class B-4
Class of Stock [Line Items]
Common stock, shares authorized (in shares)			31,000,000
Common Class B-5
Class of Stock [Line Items]
Common stock, shares authorized (in shares)			15,000,000
Class C common stock
Class of Stock [Line Items]
Issuance of stock (in shares)	48,000,000
Common stock, shares authorized (in shares)			1,100,000,000	1,100,000,000
Class A equivalent preferred stock \| Visa Europe
Class of Stock [Line Items]
Preferred stock, conversion rate			100

Stockholders' Equity - Schedule of As-Converted Class B Common Stock (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Equity [Abstract]
Reduction in equivalent number of class A common stock (in shares)	5	5	4
Effective price per share (in dollars per share)	$ 274.62	$ 221.33	$ 205.06
Deposits into the U.S. litigation escrow account	$ 1,500	$ 1,000	$ 850

Stockholders' Equity - Effect of VE Territory Covered Losses Recovery on the Company Repurchasing its Common Stock (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Conversion of Stock [Line Items]
Recovery through conversion rate adjustment	$ (6)	$ 1	$ 0
Series B preferred stock
Conversion of Stock [Line Items]
Reduction in equivalent number of class A common stock (in shares)	5	0	8
Effective price per share (in dollars per share)	$ 272.89	$ 219.12	$ 197.93
Recovery through conversion rate adjustment	$ 161	$ 19	$ 135
Anniversary Releases	$ 1,149	$ 0	$ 1,510
Series C Preferred Stock
Conversion of Stock [Line Items]
Reduction in equivalent number of class A common stock (in shares)	6	0	10
Effective price per share (in dollars per share)	$ 273.24	$ 215.28	$ 197.50
Recovery through conversion rate adjustment	$ 20	$ 11	$ 6
Anniversary Releases	$ 1,569	$ 0	$ 1,982

Stockholders' Equity - Share Repurchases in the Open Market (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Class of Stock [Line Items]
Total cost	$ 16,958	$ 12,182	$ 11,589
Unsettled repurchases	$ 4,909	$ 5,015
Class A common stock
Class of Stock [Line Items]
Shares repurchased in the open market (in shares)	64	55	56
Average repurchase cost per share (in dollars per share)	$ 266.24	$ 222.27	$ 206.47
Total cost	$ 16,958	$ 12,182	$ 11,589
Unsettled repurchases	$ 90

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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Schedule of Earnings Per Share, Basic and Diluted, by Common Class, Including Two Class Method [Line Items]

Earnings Per Share - Basic and Diluted Earnings Per Share (Detail) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions

12 Months Ended

Sep. 30, 2024

Sep. 30, 2023

Sep. 30, 2022

Schedule of Earnings Per Share, Basic and Diluted, by Common Class, Including Two Class Method [Line Items]

$ 19,743

$ 17,273

$ 14,957

Class A common stock

Weighted-average shares outstanding - basic (in shares)

$ 15,790

$ 13,415

$ 11,569

1,621

1,618

1,651

$ 9.74

$ 8.29

$ 7.01

Weighted-average shares outstanding - diluted (in shares)

$ 19,743

$ 17,273

$ 14,957

2,029

2,085

2,136

Earnings per share - diluted (in dollars per share)

$ 9.73

$ 8.28

$ 7.00

Class B-1 common stock

Schedule of Earnings Per Share, Basic and Diluted, by Common Class, Including Two Class Method [Line Items]

Weighted-average shares outstanding - basic (in shares)

$ 2,292

$ 3,254

$ 2,781

148

245

$ 15.46

$ 13.26

$ 11.33

Weighted-average shares outstanding - diluted (in shares)

$ 2,289

$ 3,251

$ 2,778

148

245

Earnings per share - diluted (in dollars per share)

$ 15.45

$ 13.24

$ 11.31

Class B-2 common stock

Schedule of Earnings Per Share, Basic and Diluted, by Common Class, Including Two Class Method [Line Items]

Weighted-average shares outstanding - basic (in shares)

$ 752

^[1]

49

0

^[1]

$ 15.45

$ 0

Weighted-average shares outstanding - diluted (in shares)

$ 751

^[1]

49

0

Earnings per share - diluted (in dollars per share)

^[1]

$ 15.43

$ 0

Class C common stock

Schedule of Earnings Per Share, Basic and Diluted, by Common Class, Including Two Class Method [Line Items]

Weighted-average shares outstanding - basic (in shares)

$ 623

$ 320

$ 280

16

10

$ 38.97

$ 33.17

$ 28.03

Weighted-average shares outstanding - diluted (in shares)

$ 623

$ 319

$ 280

16

10

Earnings per share - diluted (in dollars per share)

$ 38.92

$ 33.13

$ 28.00

Participating securities

Schedule of Earnings Per Share, Basic and Diluted, by Common Class, Including Two Class Method [Line Items]

$ 286

$ 284

$ 327

$ 286

$ 284

$ 326

[1]	(1)No shares of class B-2 common stock were outstanding prior to the class B-1 common stock exchange offer. See Note 15—Stockholders’ Equity for further details.

Earnings Per Share - Schedule of Weighted Average Number of Shares (Detail) - shares shares in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Class B-1 common 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)	235	392	397
Class B-2 common 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)	77	0	0
Class C common 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)	64	39	40
Participating securities
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)	29	34	47

Share-based Compensation - Additional Information (Detail) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2023 USD ($) $ / shares	Sep. 30, 2022 USD ($) $ / shares
Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period of options issued under EIP (in years)	10 years
Total intrinsic value from options exercised	$ 185	$ 134	$ 56
Tax benefit from exercise of stock options	28	$ 28	$ 11
Unrecognized compensation cost	$ 27
Total unrecognized compensation cost related to non-vested options expected to be recognized over a weighted average period (in years)	5 months 1 day
Vesting period from the date of grant (in years)	3 years
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	$ 796
Vesting period from the date of grant (in years)	3 years
Number of shares of common stock issued for each award	1
Weighted average grant date fair value (in dollars per share) \| $ / shares	$ 253.29	$ 212.94	$ 204.73
Total grant date fair value of shares vested and earned	$ 616	$ 486	$ 380
Weighted-average period (in years)	11 months 4 days
Performance-based Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	$ 75
Vesting period from the date of grant (in years)	3 years
Weighted average grant date fair value (in dollars per share) \| $ / shares	$ 281.85
Total grant date fair value of shares vested and earned	$ 81	44	49
Weighted-average period (in years)	10 months 17 days
2007 Equity Incentive Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of Class A Common Stock authorized for issuance under EIP or ESPP (in shares) \| shares	198
Share-based compensation expense under EIP	$ 817	734	571
Tax benefit under EIP	$ 128	$ 112	$ 82

Share-based Compensation - Assumptions Used to Estimate the Fair Value of Each Stock Option on the Date of Grant Using a Black-Scholes Option Pricing Model (Detail) - Stock Option - $ / shares	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)	4 years 2 months 23 days	4 years 2 months 1 day	4 years 1 month 9 days
Risk-free rate of return (in percent)	4.40%	4.00%	1.10%
Expected volatility (in percent)	24.10%	28.60%	27.10%
Expected dividend yield (in percent)	0.80%	0.80%	0.70%
Fair value per option granted (in dollars per share)	$ 62.55	$ 57.31	$ 43.16

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 - Summary of Option Activity (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Stock Options Additional Disclosures
Stock price used to calculate aggregate intrinsic value (in dollars per share)	$ 274.95	$ 230.01
Stock Option
Options
Beginning balance (in shares)	5,925,355
Granted (in shares)	722,695
Forfeited (in shares)	(39,776)
Exercised (in shares)	(1,243,542)
Ending balance (in shares)	5,364,732
Options exercisable at end of period (in shares)	3,862,434
Options exercisable and expected to vest at end of period (in shares)	5,323,802
Weighted- Average Exercise Price
Beginning balance (in dollars per share)	$ 162.40
Granted (in dollars per share)	249.56
Forfeited (in dollars per share)	220.53
Exercised (in dollars per share)	122.21
Ending balance (in dollars per share)	183.02
Options exercisable at end of period (in dollars per share)	165.79
Options exercisable and expected to vest at end of period (in dollars per share)	$ 182.59
Stock Options Additional Disclosures
Weighted-average remaining contractual term, Outstanding as of September 30, 2024	5 years 11 months 15 days
Weighted-average remaining contractual term, Options exercisable as of September 30, 2024	5 years 3 days
Weighted-average remaining contractual term, Options exercisable and expected to vest as of September 30, 2024	5 years 11 months 8 days
Aggregate intrinsic value, Outstanding as of September 30, 2024	$ 493
Aggregate intrinsic value, Options exercisable as of September 30, 2024	422
Aggregate intrinsic value, Options exercisable and expected to vest at September 30, 2024	$ 492

Share-based Compensation - Summary of RSU Activity (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Aggregate Intrinsic Value
Stock price used to calculate aggregate intrinsic value (in dollars per share)	$ 274.95	$ 230.01
Restricted Stock Units (RSUs)
Units
Beginning balance (in shares)	6,417,397
Granted (in shares)	3,221,842
Vested (in shares)	(2,953,860)
Forfeited (in shares)	(325,718)
Ending balance (in shares)	6,359,661	6,417,397
Weighted- Average Grant Date Fair Value
Beginning balance (in dollars per share)	$ 209.19
Granted (in dollars per share)	253.29	$ 212.94	$ 204.73
Vested (in dollars per share)	208.69
Forfeited (in dollars per share)	224.82
Ending balance (in dollars per share)	$ 230.99	$ 209.19
Weighted- Average Remaining Contractual Term (in years)
Outstanding as of September 30, 2024	11 months 4 days
Aggregate Intrinsic Value
Outstanding as of September 30, 2024	$ 1,749

Share-based Compensation - Assumptions Used to Estimate Fair Value Using Monte Carlo Model (Details) - Performance-based Shares - $ / shares	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)	1 year 11 months 4 days	2 years 1 month 24 days	2 years 18 days
Risk-free rate of return (in percent)	4.80%	4.40%	0.50%
Expected volatility (in percent)	21.70%	28.90%	28.30%
Expected dividend yield (in percent)	0.80%	0.80%	0.80%
Fair value per performance-based share granted (in dollars per share)	$ 281.85	$ 221.32	$ 186.50

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 - Summary of Performance-based Shares Activity (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Aggregate Intrinsic Value
Stock price used to calculate aggregate intrinsic value (in dollars per share)	$ 274.95	$ 230.01
Performance-based Shares
Shares
Beginning balance (in shares)	998,502
Granted (in shares)	528,008
Vested and earned (in shares)	(406,009)
Unearned (in shares)	(28,691)
Forfeited (in shares)	(7,578)
Ending balance (in shares)	1,084,232	998,502
Weighted- Average Grant Date Fair Value
Beginning balance (in dollars per share)	$ 212.28
Granted (in dollars per share)	281.85
Vested and earned (in dollars per share)	198.79
Unearned (in dollars per share)	195.38
Forfeited (in dollars per share)	248.50
Ending balance (in dollars per share)	$ 251.41	$ 212.28
Weighted- Average Remaining Contractual Term (in years)
Outstanding as of September 30, 2024	10 months 17 days
Aggregate Intrinsic Value
Outstanding as of September 30, 2024	$ 298
Restricted Stock Units (RSUs)
Shares
Beginning balance (in shares)	6,417,397
Granted (in shares)	3,221,842
Vested and earned (in shares)	(2,953,860)
Forfeited (in shares)	(325,718)
Ending balance (in shares)	6,359,661	6,417,397
Weighted- Average Grant Date Fair Value
Beginning balance (in dollars per share)	$ 209.19
Granted (in dollars per share)	253.29	$ 212.94	$ 204.73
Vested and earned (in dollars per share)	208.69
Forfeited (in dollars per share)	224.82
Ending balance (in dollars per share)	$ 230.99	$ 209.19
Weighted- Average Remaining Contractual Term (in years)
Outstanding as of September 30, 2024	11 months 4 days
Aggregate Intrinsic Value
Outstanding as of September 30, 2024	$ 1,749

Commitments - Future Minimum Payments on Software Licenses (Detail) - Software licenses $ in Millions	Sep. 30, 2024 USD ($)
Unrecorded Unconditional Purchase Obligation [Line Items]
2025	$ 194
2026	78
2027	8
2028	1
2029	0
Thereafter	0
Total	$ 281

Income Taxes - Income Before Taxes by Fiscal Year (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
U.S.	$ 14,537	$ 13,339	$ 11,051
Non-U.S.	9,379	7,698	7,085
Income before income taxes	$ 23,916	$ 21,037	$ 18,136

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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