Balance Sheet: Assets

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.

Assets are resources controlled by the company as a result of past events and from which future economic benefits are expected to flow to the entity.

Visa Inc., consolidated balance sheet: assets

US$ in millions

	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019	Sep 30, 2018	Sep 30, 2017
Cash and cash equivalents	15,689)	16,487)	16,289)	7,838)	8,162)	9,874)
Restricted cash equivalents, U.S. litigation escrow	1,449)	894)	901)	1,205)	1,491)	1,031)
Investment securities	2,833)	2,025)	3,752)	4,236)	3,547)	3,564)
Settlement receivable	1,932)	1,758)	1,264)	3,048)	1,582)	1,422)
Accounts receivable	2,020)	1,968)	1,618)	1,542)	1,208)	1,132)
Customer collateral	2,342)	2,260)	1,850)	1,648)	1,324)	1,106)
Current portion of client incentives	1,272)	1,359)	1,214)	741)	340)	344)
Prepaid expenses and other current assets	2,668)	856)	757)	712)	562)	550)
Current assets	30,205)	27,607)	27,645)	20,970)	18,216)	19,023)
Investment securities	2,136)	1,705)	231)	2,157)	4,082)	1,926)
Client incentives	3,348)	3,245)	3,175)	2,084)	538)	591)
Property, equipment and technology, net	3,223)	2,715)	2,737)	2,695)	2,472)	2,253)
Goodwill	17,787)	15,958)	15,910)	15,656)	15,194)	15,110)
Intangible assets, net	25,065)	27,664)	27,808)	26,780)	27,558)	27,848)
Other assets	3,737)	4,002)	3,413)	2,232)	1,165)	1,226)
Non-current asset	55,296)	55,289)	53,274)	51,604)	51,009)	48,954)
Total assets	85,501)	82,896)	80,919)	72,574)	69,225)	67,977)

Based on: 10-K (reporting date: 2022-09-30), 10-K (reporting date: 2021-09-30), 10-K (reporting date: 2020-09-30), 10-K (reporting date: 2019-09-30), 10-K (reporting date: 2018-09-30), 10-K (reporting date: 2017-09-30).

Assets: Selected Items

Download chart

Balance sheet item	Description	The company
Current assets	Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.	Visa Inc. current assets decreased from 2020 to 2021 but then increased from 2021 to 2022 exceeding 2020 level.
Property, equipment and technology, net	Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.	Visa Inc. property, equipment and technology, net decreased from 2020 to 2021 but then increased from 2021 to 2022 exceeding 2020 level.
Non-current asset	Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.	Visa Inc. non-current asset increased from 2020 to 2021 and from 2021 to 2022.
Total assets	Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.	Visa Inc. total assets increased from 2020 to 2021 and from 2021 to 2022.

Current Assets: Selected Items

Download chart

Balance sheet item	Description	The company
Cash and cash equivalents	Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.	Visa Inc. cash and cash equivalents increased from 2020 to 2021 but then decreased significantly from 2021 to 2022.
Investment securities	Amount of investment in marketable security, classified as current.	Visa Inc. investment securities decreased from 2020 to 2021 but then slightly increased from 2021 to 2022.
Accounts receivable	Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.	Visa Inc. accounts receivable increased from 2020 to 2021 and from 2021 to 2022.

Visa Inc. (NYSE:V)

Balance Sheet: Assets

Assets: Selected Items

Current Assets: Selected Items