(a) Includes accelerated stock-based compensation of $5 million and $164 million in sales and marketing and research and development, respectively, during the year ended (3) In the year ended December 31, 2023, we had $148 million of severance related costs associated with the reduction in workforce with $28 million in sales and marketing, $102 (4) In the years ended December 31, 2025 and 2023, we had $13 milion and $38 million, respectively, of impairment related costs associated with right-of-use assets and leasehold (5) In the year ended December 31, 2024, we released an accrual for an estimated liability of $55 million associated with a legal matter. (6) Includes the impact of any gains or losses on the embedded derivative on our Notes. of the year-over-year change was an increase in subscription fees of $360 million driven by an increase in MRR, which was the result of a higher number of merchants using our platform and by a larger percentage of subscriptions coming from higher priced plans, such as Plus. The