INCOME TAXES - Deferred Taxes Temporary Difference (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Net operating losses:
Federal	$ 14	$ 16
State	131	120
Goodwill and intangible assets	2	6
DSH's interest expense carryforward	212	110
Tax Credits	79	87
Other	96	80
Deferred tax assets, gross	604	1,151
Valuation allowance for deferred tax assets	(312)	(256)
Total deferred tax assets	292	895
Deferred Tax Liabilities:
Goodwill and intangible assets	(384)	(397)
Property & equipment, net	(110)	(165)
Other	(52)	(40)
Total deferred tax liabilities	(902)	(602)
Net deferred tax (liabilities) assets	(610)
Net deferred tax (liabilities) assets		293
DSH
Net operating losses:
Basis in DSH	0	704
Deferred Tax Liabilities:
Basis in DSH	(356)	0
Bally's
Net operating losses:
Basis in DSH	$ 70	$ 28