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Other Current Liabilities (Tables)
3 Months Ended
Mar. 31, 2024
Other Liabilities, Current [Abstract]  
Schedule of Other Current Liabilities
Other current liabilities consisted of the following as of March 31, 2024 and December 31, 2023:

($ in millions)
  
As of
March 31,
2024
 
  
As of
December 31,
2023
 
Accrued expenses
   $ 1,031      $ 945  
Betting duty, data rights, and product and race field fees
     444        453  
Employee benefits
     192        330  
Sports betting open positions
     110        119  
Derivatives liability
     145        156  
Current tax payables
     123        94  
Loss contingencies
     79        74  
Indirect and payroll taxes
     155        155  
Deferred consideration
     26        —   
  
 
 
    
 
 
 
Total other current liabilities
  
$
2,305
    
$
2,326
 
  
 
 
    
 
 
 
Schedule of Conract Liability In Relation To Sports Betting Open Positions The contract liability balance was as follows:

 
  
For the three
months ended
March 31,

2024
 
Contract liability, beginning of the reporting period
   $ 119  
Contract liability, end of the reporting period
     110  
Revenue recognized in the period from amounts included in contract liability at the beginning of the reporting period
     119