INCOME TAXES - Deferred Taxes Temporary Difference (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Net operating losses:
Federal	$ 86	$ 111
State	149	151
IRC Section 163(j) interest expense carryforward	139	93
Tax Credits	91	87
Capitalized research and development expenses	52	38
Other	80	80
Deferred tax assets, gross	659	643
Valuation allowance for deferred tax assets	(101)	(120)
Total deferred tax assets	558	523
Deferred Tax Liabilities:
Goodwill and intangible assets	(360)	(367)
Property & equipment, net	(93)	(104)
Investment in DSIH	(405)	(250)
Other	(35)	(54)
Total deferred tax liabilities	(893)	(775)
Net deferred tax liabilities	(335)	(252)
Bally's
Net operating losses:
Investment in Bally's securities	$ 62	$ 83