OTHER CURRENT LIABILITIES - Schedule of Other Current Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Other Liabilities, Current [Abstract]
Accrued expenses	$ 980	$ 945
Betting duty, data rights, and product and racefield fees	430	453
Employee benefits and social security	455	351
Liability-classified share-based awards	31	0
Sports betting open positions	120	119
Derivative liability	10	156
Income taxes payable	29	94
Loss contingencies	78	74
Value-added tax and goods and services tax	61	134
Contingent deferred consideration	18	0
Total other current liabilities	$ 2,212	$ 2,326

Betting duty data rights and product and race field fees current.

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Share-Based Awards, Liabilities, Current

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Sports betting open position Current.

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- Definition

Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amount of liability recognized arising from contingent consideration in a business combination, expected to be settled within one year or the normal operating cycle, if longer.

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Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, expected to be settled within one year or normal operating cycle, if longer. Includes assets not subject to a master netting arrangement and not elected to be offset.

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Amount of loss contingency liability expected to be resolved within one year or the normal operating cycle, if longer.

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Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.

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Carrying value as of the balance sheet date of liabilities incurred through that date and payable for statutory sales and use taxes, including value added tax. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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