v3.25.4
Accrued Expenses and Other Current Liabilities - Summary of Restructuring and Other Related Reorganisation Costs (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]      
Accrued liability Beginning Balance $ 249    
Charges [1] 43 $ 21 $ 22
Accrued liability Ending Balance 249 249  
Restructuring and Other Related Reorganization Costs      
Restructuring Cost and Reserve [Line Items]      
Accrued liability Beginning Balance 5 13  
Charges 43 [2],[3] 21 [4]  
Payments (28) (29)  
Accrued liability Ending Balance 20 5 13
Employee Severance and Benefits | Restructuring and Other Related Reorganization Costs      
Restructuring Cost and Reserve [Line Items]      
Accrued liability Beginning Balance 5 13  
Charges 43 [2],[3] 3 [4]  
Payments (28) (11)  
Accrued liability Ending Balance 20 5 13
Other | Restructuring and Other Related Reorganization Costs      
Restructuring Cost and Reserve [Line Items]      
Accrued liability Beginning Balance [4] 0 0  
Charges [4] 0 [2],[3] 18  
Payments [4] 0 (18)  
Accrued liability Ending Balance [4] $ 0 $ 0 $ 0
[1] Refer to “Note 7: Accrued Expenses and Other Current Liabilities” for information regarding restructuring and other related reorganization costs.
[2] As a result of these actions taken, as noted above, the Company incurred and paid estimated pre-tax restructuring and other related reorganization costs of $10 million during the year ended December 31, 2025, which consisted of employee severance and related benefits, primarily in our Hotels and Other segment.
[3] Separately, and unrelated to the restructuring events noted above, during the fourth quarter of 2025, the Company approved and subsequently initiated a series of cost savings actions following a decision to realign its operating model across its Experiences and Hotels and Other segments (formerly Viator and Brand Tripadvisor segments, respectively) to support the Company’s positioning as an experiences-led and AI-enabled company. As a result of these actions taken, the Company incurred estimated pre-tax restructuring and other related reorganization costs of $33 million during the three months ended December 31, 2025, which consisted of employee severance and related benefits, primarily in our Hotels and Other segment, and to lesser extent, our Experiences segment. We expect the majority of remaining unpaid costs as of December 31, 2025 to be disbursed during the first quarter of 2026.
[4] During the fourth quarter of 2024, the Company approved and subsequently initiated a set of actions across its businesses in order to reduce its cost structure, improve operational efficiencies, and realign its workforce with its strategic initiatives. As a result, the Company incurred and paid a one-time contract termination fee to a third-party professional services firm of $18 million within its Hotels and Other segment (formerly Brand Tripadvisor segment). In addition, these actions also included estimated pre-tax restructuring and other related reorganization costs of $3 million during the three months ended December 31, 2024, which consisted of employee severance and related benefits, and was paid during the first quarter of 2025.