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Tax Receivable Agreement Obligation (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Tax Receivable Agreement Obligation | The following table summarizes the changes to the TRA obligation, reported as other current liabilities and Tax Receivable Agreement obligation in our consolidated balance sheets, for the years ended December 31, 2023, 2022 and 2021.
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
TRA obligation at the beginning of the period | $ | 522 |  |  | $ | 395 |  |  | $ | 450 |
Accretion expense | 82 |  |  | 64 |  |  | 62 |
Changes in tax assumptions impacting timing of payments (a) | 82 |  |  | 64 |  |  | (115) |
Impacts of Tax Receivable Agreement | 164 |  |  | 128 |  |  | (53) |
Payments | (9) |  |  | (1) |  |  | (2) |
Repurchase of TRA Rights | (506) |  |  | — |  |  | — |
TRA obligation at the end of the period | 171 |  |  | 522 |  |  | 395 |
Less amounts due currently | (7) |  |  | (8) |  |  | (1) |
Noncurrent TRA obligation at the end of the period | $ | 164 |  |  | $ | 514 |  |  | $ | 394 |
____________ (a)During the year ended December 31, 2023, we recorded an increase to the carrying value of the TRA obligation totaling $82 million as a result of adjustments to forecasted taxable income due to increases in longer-term commodity price forecasts. During the year ended December 31, 2022, we recorded an increase to the carrying value of the TRA obligation totaling approximately $64 million as a result of adjustments to forecasted book and taxable income due to increases in commodity price forecasts. During the year ended December 31, 2021, we recorded a decrease to the carrying value of the TRA obligation totaling $115 million as a result of adjustments to forecasted taxable income, including the financial impacts of Winter Storm Uri, and anticipated tax benefits available under current tax laws for planned additional renewable development projects.

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