Balance Sheet: Liabilities and Stockholders’ Equity

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

Airbnb Inc., consolidated balance sheet: liabilities and stockholders’ equity

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Indirect taxes payable and withholding tax reserves	1,119)	624)	492)	342)
Compensation and employee benefits	436)	380)	416)	380)
Accounts payable	141)	137)	118)	80)
Operating lease liabilities, current	61)	59)	63)	57)
Derivative warrant liability	—)	—)	—)	985)
Current portion of long-term debt	—)	—)	—)	10)
Accrued interest expense	—)	—)	—)	17)
Other	897)	813)	650)	680)
Accrued expenses, accounts payable, and other current liabilities	2,654)	2,013)	1,740)	2,551)
Funds payable and amounts payable to customers	5,869)	4,783)	3,715)	2,181)
Unearned fees	1,427)	1,182)	904)	408)
Current liabilities	9,950)	7,978)	6,359)	5,140)
Long-term debt, net of current portion	1,991)	1,987)	1,983)	1,816)
Operating lease liabilities, noncurrent	252)	295)	372)	431)
Other liabilities, noncurrent	287)	218)	218)	203)
Noncurrent liabilities	2,530)	2,500)	2,573)	2,450)
Total liabilities	12,480)	10,478)	8,933)	7,590)
Common stock, $0.0001 par value	—)	—)	—)	—)
Additional paid-in capital	11,639)	11,557)	11,140)	8,905)
Accumulated other comprehensive income (loss)	(49)	(32)	(7)	3)
Accumulated deficit	(3,425)	(5,965)	(6,358)	(6,006)
Stockholders’ equity	8,165)	5,560)	4,776)	2,902)
Total liabilities and stockholders’ equity	20,645)	16,038)	13,708)	10,491)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31).

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Balance sheet item	Description	The company
Current liabilities	Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.	Airbnb Inc. current liabilities increased from 2021 to 2022 and from 2022 to 2023.
Noncurrent liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Airbnb Inc. noncurrent liabilities decreased from 2021 to 2022 but then slightly increased from 2022 to 2023.
Total liabilities	Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.	Airbnb Inc. total liabilities increased from 2021 to 2022 and from 2022 to 2023.
Stockholders’ equity	Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.	Airbnb Inc. stockholders’ equity increased from 2021 to 2022 and from 2022 to 2023.

Airbnb Inc. (NASDAQ:ABNB)

Balance Sheet: Liabilities and Stockholders’ Equity