GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill by Segment

The components of goodwill by segment were as follows:

(In millions)	Balance as of December 31, 2022		Acquisitions		Impairments			Balance as of December 30, 2023
ODP Business Solutions Division	$	142	$	7	$	—		$	149
Office Depot Division		219		—		—			219
Veyer Division		35		—		—			35
Varis Division		68		—		(68	)		—
Total	$	464	$	7	$	(68	)	$	403

Schedule of Amortizing Intangible Assets Net

Definite-lived intangible assets, which are included in Other intangible assets, net in the Consolidated Balance Sheets, are as follows:

	December 30, 2023
(In millions)	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Customer relationships	$	126	$	(94	)	$	32
Technology		6		(6	)		—
Total	$	132	$	(100	)	$	32

	December 31, 2022
(In millions)	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Customer relationships	$	122	$	(90	)	$	32
Technology		6		(5	)		1
Total	$	128	$	(95	)	$	33

Estimated Future Amortization Expense for Intangible Assets

Estimated future amortization expense for the intangible assets is as follows:

(In millions)
2024	$	4
2025		3
2026		4
2027		3
2028		3
Thereafter		15
Total	$	32