Adjustments to Current Assets
Adjustments to Total Assets
Adjustments to Current Liabilities
Adjustments to Total Liabilities
Adjustments to Stockholders’ Equity
Adjustments to Capitalization Table
Adjustments to Revenues
Adjustments to Reported Income

Airbnb Inc., adjusted current assets

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
As Reported
Current assets	16,509)	14,861)	12,386)	8,916)
Adjustments
Add: Customer receivable reserve	44)	39)	31)	91)
After Adjustment
Adjusted current assets	16,553)	14,900)	12,417)	9,007)

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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Airbnb Inc., adjusted total assets

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
As Reported
Total assets	20,645)	16,038)	13,708)	10,491)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	—)	—)	—)
Add: Customer receivable reserve	44)	39)	31)	91)
Less: Deferred tax assets²	2,881)	16)	15)	26)
After Adjustment
Adjusted total assets	17,808)	16,061)	13,725)	10,557)

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).

¹ Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

² Deferred tax assets. See details »

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Airbnb Inc., adjusted current liabilities

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
As Reported
Current liabilities	9,950)	7,978)	6,359)	5,140)
Adjustments
Less: Unearned fees, current	1,427)	1,182)	904)	408)
After Adjustment
Adjusted current liabilities	8,523)	6,796)	5,456)	4,732)

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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Airbnb Inc., adjusted total liabilities

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
As Reported
Total liabilities	12,480)	10,478)	8,933)	7,590)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)
Less: Unearned fees	1,427)	1,182)	904)	408)
After Adjustment
Adjusted total liabilities	11,053)	9,296)	8,029)	7,182)

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).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

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Airbnb Inc., adjusted stockholders’ equity

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
As Reported
Stockholders’ equity	8,165)	5,560)	4,776)	2,902)
Adjustments
Less: Net deferred tax assets (liabilities)¹	2,881)	16)	15)	26)
Add: Customer receivable reserve	44)	39)	31)	91)
Add: Unearned fees	1,427)	1,182)	904)	408)
After Adjustment
Adjusted stockholders’ equity	6,755)	6,765)	5,696)	3,375)

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).

¹ Net deferred tax assets (liabilities). See details »

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Airbnb Inc., adjusted capitalization table

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
As Reported
Current portion of long-term debt	—)	—)	—)	10)
Long-term debt, net of current portion	1,991)	1,987)	1,983)	1,816)
Total reported debt	1,991)	1,987)	1,983)	1,826)
Stockholders’ equity	8,165)	5,560)	4,776)	2,902)
Total reported capital	10,156)	7,547)	6,758)	4,727)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)
Add: Operating lease liabilities, current²	61)	59)	63)	57)
Add: Operating lease liabilities, noncurrent³	252)	295)	372)	431)
Adjusted total debt	2,304)	2,341)	2,418)	2,313)
Adjustments to Equity
Less: Net deferred tax assets (liabilities)⁴	2,881)	16)	15)	26)
Add: Customer receivable reserve	44)	39)	31)	91)
Add: Unearned fees	1,427)	1,182)	904)	408)
Adjusted stockholders’ equity	6,755)	6,765)	5,696)	3,375)
After Adjustment
Adjusted total capital	9,059)	9,106)	8,114)	5,688)

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).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Operating lease liabilities, current. See details »

³ Operating lease liabilities, noncurrent. See details »

⁴ Net deferred tax assets (liabilities). See details »

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Airbnb Inc., adjusted revenue

US$ in millions

12 months ended:	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
As Reported
Revenue	9,917)	8,399)	5,992)	3,378)
Adjustment
Add: Increase (decrease) in unearned fees	245)	278)	496)	(267)
After Adjustment
Adjusted revenue	10,162)	8,677)	6,488)	3,111)

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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Airbnb Inc., adjusted net income (loss)

US$ in millions

12 months ended:	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
As Reported
Net income (loss)	4,792)	1,893)	(352)	(4,585)
Adjustments
Add: Deferred income tax expense (benefit)¹	(2,875)	(1)	11)	(20)
Add: Increase (decrease) in customer receivable reserve	5)	8)	(60)	39)
Add: Increase (decrease) in unearned fees	245)	278)	496)	(267)
Add: Other comprehensive income (loss)	(17)	(25)	(10)	7)
After Adjustment
Adjusted net income (loss)	2,150)	2,153)	86)	(4,825)

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).

¹ Deferred income tax expense (benefit). See details »

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Airbnb Inc. (NASDAQ:ABNB)

Adjustments to Financial Statements

Adjustments to Current Assets

Adjustments to Total Assets

Adjustments to Current Liabilities

Adjustments to Total Liabilities

Adjustments to Stockholders’ Equity

Adjustments to Capitalization Table

Adjustments to Revenues

Adjustments to Reported Income