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OTHER CURRENT LIABILITIES (Tables)
 12 Months Ended
Dec. 31, 2024
Other Liabilities, Current [Abstract]  
Schedule of Other Current Liabilities
Other current liabilities consisted of the following as of December 31, 2024 and 2023:
As of December 31,
($ in millions)
20242023
Accrued expenses$980 945 
Betting duty, data rights, and product and racefield fees430 453 
Employee benefits and social security455 351 
Liability-classified share-based awards31 — 
Sports betting open positions120 119 
Derivative liability10 156 
Income taxes payable29 94 
Loss contingencies78 74 
Value-added tax and goods and services tax61 134 
Contingent deferred consideration18 — 
Total other current liabilities$2,212 $2,326 
Schedule of Contract Liability in Relation to Sports Betting Open Positions The contract liability balances were as follow as of December 31, 2024 and 2023:
As of December 31,
($ in millions)20242023
Contract liability, beginning of the year$119 $113 
Contract liability, end of the year120 119 
Revenue recognized in the period from amounts included in contract liability at the beginning of the year119 113