Item 8.01  Other Events.
During the fourth quarter of 2020, Uber Technologies, Inc. (the "Company")
changed its accounting policy related to the presentation of excess Driver
incentives. Excess Driver incentives refer to the cumulative payments to Drivers
in excess of cumulative revenue from Drivers. Beginning with the quarter and
year ended December 31, 2020, the Company's new presentation for excess Driver
incentives has changed from presenting them within GAAP cost of revenue,
exclusive of depreciation and amortization, to presenting them as a reduction of
GAAP revenue in the Company's consolidated statements of operations.
As the Company's business has evolved, it believes the new presentation policy
is preferable as it better reflects the financial performance of transactions
with customers across all of the Company's businesses and provides more clarity
about changes in both GAAP revenue and GAAP cost of revenue, exclusive of
depreciation and amortization.
Accordingly, the Company will no longer present Adjusted Net Revenue, a non-GAAP
financial measure that adjusted GAAP revenue primarily for excess Driver
incentives.
The Company is furnishing this Current Report on Form 8-K to reflect the change
in accounting policy on selected historical financial information. Beginning
with the quarter and year ended December 31, 2020, the Company's financial
information will reflect the impact of the change in accounting policy, with
prior periods retrospectively adjusted.
As a result of the new accounting policy and to enable a comparison between the
information to be presented in the Company's fourth quarter and full year 2020
earnings release with prior periods, the Company has furnished herewith as
Exhibit 99.1 unaudited supplemental financial information that reflects the
effects of the accounting policy change to GAAP revenue and GAAP cost of
revenue, exclusive of depreciation and amortization, for the years ended
December 31, 2018 and 2019 and each of the three quarters ended March 31, 2020,
June 30, 2020 and September 30, 2020.


Item 9.01  Financial Statements and Exhibits.
(d)   Exhibits
Exhibit Number                                       Description
99.1                                                   Uber Technologies, Inc.'s Unaudited Financial
                                                     Information

Retrospectively Adjusted for the Change


                                                     in Accounting Policy
104                                                  The cover page of this Current Report on Form 8-K is
                                                     formatted in Inline XBRL

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