BUSINESS COMBINATIONS (Tables)

9 Months Ended

Sep. 30, 2023

Business Combination and Asset Acquisition [Abstract]

Schedule of Acquisition Date Fair Value of Consideration Transferred

The following table summarizes the preliminary fair value of assets acquired and liabilities assumed as of the date of acquisition:

In millions	Fair Value
Cash and cash equivalents	$	14
Receivable from users, net	3
Prepaid expenses	1
Other current assets	23
Goodwill	64
Intangible assets	36
Accounts payable and accrued expenses	(36)
Other non-current liabilities	(1)
Net assets acquired	$	104

Schedule of Components of Identifiable Intangible Assets Acquired

The following table sets forth the

components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition:

(in millions, except years)	Fair Value		Useful Life
Developed technology	$	25	4
Customer relationships	10		7
Trade name	1		1
Total	$	36