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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Net operating loss and capital loss carryforwards | $ 359 | $ 256
Research and development capitalization | 211 | 143
Pension and other postemployment benefits | 4 | 10
Employee compensation | 43 | 41
Warranty | 20 | 20
State tax credits | 23 | 29
Unrecognized tax benefits | 21 | 24
Unrealized loss on equity securities | 0 | 8
Foreign tax credits | 0 | 6
Other comprehensive loss | 3 | 0
Other | 103 | 97
Total deferred tax assets | 787 | 634
Valuation allowance | (310) | (136)
Net deferred tax asset | 477 | 498
Deferred tax liabilities: |  |
Goodwill and intangible assets | (135) | (194)
Unremitted foreign earnings | (115) | (125)
Fixed assets | (121) | (113)
Other comprehensive income | 0 | (14)
Unrealized gain on equity securities | (2) | 0
Other | (7) | (16)
Total deferred tax liabilities | (380) | (462)
Net deferred taxes | $ 97 | $ 36

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