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STOCK-BASED PLANS
 6 Months Ended
Jun. 30, 2024
Share-Based Payment Arrangement [Abstract]  
STOCK-BASED PLANS STOCK-BASED PLANS
In May 2024, our stockholders approved the authorization of an additional 20 million shares to the Amended and Restated PayPal Holdings, Inc. 2015 Equity Incentive Award Plan.

STOCK-BASED COMPENSATION EXPENSE

Stock-based compensation expense for our equity incentive plans are measured based on their estimated fair value at the time of grant and recognized over the award’s vesting period.

The impact on our results of operations of recording stock-based compensation expense under our equity incentive plans for the three and six months ended June 30, 2024 and 2023 was as follows:
Three Months Ended June 30,Six Months Ended June 30,
 2024202320242023
(In millions)
Customer support and operations$55 $76 $123 $148 
Sales and marketing38 45 78 88 
Technology and development108 149 255 297 
General and administrative89 106 176 200 
Restructuring and other22 — 60 — 
Total stock-based compensation expense$312 $376 $692 $733 
Capitalized as part of internal use software and website development costs$33 $13 $45 $24