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INCOME TAXES - Summary of Composition of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets |  |
Allowance for doubtful accounts | $ 234 | $ 110
Unrealized net gains | 3 | 8
Property and equipment, net | 58 | 43
Accounts payable and accrued expenses | 8 | 17
Payroll and social security payable | 42 | 32
Provisions | 275 | 131
U.S. foreign tax credit | 304 | 156
Tax loss carryforwards | 177 | 255
Inventories | 14 | 3
Tax inflation adjustments | 0 | 3
Total deferred tax assets | 1,115 | 758
Valuation allowance | (374) | (360)
Total deferred tax assets, net | 741 | 398
Deferred tax liabilities |  |
Property and equipment, net | (21) | (29)
Unrealized net losses | (4) | (3)
Goodwill | (4) | (4)
Accounts payable and accrued expenses | (2) | (3)
Payroll and social security payable | 0 | (7)
Outside Basis Dividends | (182) | (103)
Provisions | (1) | (8)
Total deferred tax liabilities | (214) | (158)
Net deferred tax assets | 527 | 240
Customer lists and non-compete agreements |  |
Deferred tax liabilities |  |
Customer lists | $ 0 | $ (1)

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