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Segments and Geographic Information (Tables) | 9 Months Ended
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Sep. 30, 2024
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information, by Segment | Segment revenue and gross profit were as follows during the period presented:
| For the Three Months Ended September 30, 2024
| Sirius XM |  | Pandora and Off-platform |  |  |  | Total
Revenue |  |  |  |  |  |  |
Subscriber revenue | $ | 1,510 |  |  | $ | 135 |  |  |  |  | $ | 1,645 |
Advertising revenue | 41 |  |  | 409 |  |  |  |  | 450 |
Equipment revenue | 43 |  |  | — |  |  |  |  | 43 |
Other revenue | 33 |  |  | — |  |  |  |  | 33 |
Total revenue | 1,627 |  |  | 544 |  |  |  |  | 2,171 |
Cost of services (a) | (658) |  |  | (357) |  |  |  |  | (1,015) |
Segment gross profit | $ | 969 |  |  | $ | 187 |  |  |  |  | $ | 1,156 |
| For the Three Months Ended September 30, 2023
| Sirius XM |  | Pandora and Off-platform |  |  |  | Total
Revenue |  |  |  |  |  |  |
Subscriber revenue | $ | 1,597 |  |  | $ | 132 |  |  |  |  | $ | 1,729 |
Advertising revenue | 42 |  |  | 418 |  |  |  |  | 460 |
Equipment revenue | 49 |  |  | — |  |  |  |  | 49 |
Other revenue | 33 |  |  | — |  |  |  |  | 33 |
Total revenue | 1,721 |  |  | 550 |  |  |  |  | 2,271 |
Cost of services (b) | (674) |  |  | (370) |  |  |  |  | (1,044) |
Segment gross profit | $ | 1,047 |  |  | $ | 180 |  |  |  |  | $ | 1,227 |
| For the Nine Months Ended September 30, 2024
| Sirius XM |  | Pandora and Off-platform |  |  |  | Total
Revenue |  |  |  |  |  |  |
Subscriber revenue | $ | 4,576 |  |  | $ | 407 |  |  |  |  | $ | 4,983 |
Advertising revenue | 124 |  |  | 1,171 |  |  |  |  | 1,295 |
Equipment revenue | 140 |  |  | — |  |  |  |  | 140 |
Other revenue | 93 |  |  | — |  |  |  |  | 93 |
Total revenue | 4,933 |  |  | 1,578 |  |  |  |  | 6,511 |
Cost of services (c) | (1,987) |  |  | (1,067) |  |  |  |  | (3,054) |
Segment gross profit | $ | 2,946 |  |  | $ | 511 |  |  |  |  | $ | 3,457 |
| For the Nine Months Ended September 30, 2023
| Sirius XM |  | Pandora and Off-platform |  |  |  | Total
Revenue |  |  |  |  |  |  |
Subscriber revenue | $ | 4,757 |  |  | $ | 389 |  |  |  |  | $ | 5,146 |
Advertising revenue | 126 |  |  | 1,152 |  |  |  |  | 1,278 |
Equipment revenue | 142 |  |  | — |  |  |  |  | 142 |
Other revenue | 99 |  |  | — |  |  |  |  | 99 |
Total revenue | 5,124 |  |  | 1,541 |  |  |  |  | 6,665 |
Cost of services (d) | (2,014) |  |  | (1,097) |  |  |  |  | (3,111) |
Segment gross profit | $ | 3,110 |  |  | $ | 444 |  |  |  |  | $ | 3,554 |
Schedule of Reconciliation of Revenue from Segments to Consolidated | The reconciliation between reportable segment gross profit to consolidated loss before income tax is as follows:
| For the Three Months Ended September 30, 2024
Segment Gross Profit | $ | 1,156 |
Subscriber acquisition costs | (90) |
Sales and marketing (a) | (206) |
Engineering, design and development (a) | (57) |
General and administrative (a) | (113) |
Depreciation and amortization | (145) |
Share-based payment expense | (58) |
Impairment, restructuring and other costs | (3,388) |
Total other expense | (96) |
Consolidated loss before income taxes | $ | (2,997) |
(a) Share-based payment expense is presented as a separate line item for the purpose of this note and consists of $11 related to cost of services, $11 related to sales and marketing, $11 related to engineering, design and development and $25 related to general and administrative. These amounts have been excluded from these line items in this table for the three months ended September 30, 2024. The reconciliation between reportable segment gross profit to consolidated income before income tax is as follows:
| For the Three Months Ended September 30, 2023
Segment Gross Profit | $ | 1,227 |
Subscriber acquisition costs | (87) |
Sales and marketing (b) | (224) |
Engineering, design and development (b) | (61) |
General and administrative (b) | (119) |
Depreciation and amortization | (145) |
Share-based payment expense | (57) |
Impairment, restructuring and other costs | (6) |
Total other expense | (158) |
Consolidated income before income taxes | $ | 370 |
(b) Share-based payment expense is presented as a separate line item for the purpose of this note and consists of $13 related to cost of services, $13 related to sales and marketing, $11 related to engineering, design and development and $20 related to general and administrative. These amounts have been excluded from these line items in this table for the three months ended September 30, 2023. The reconciliation between reportable segment gross profit to consolidated loss before income tax is as follows:
| For the Nine Months Ended September 30, 2024
Segment Gross Profit | $ | 3,457 |
Subscriber acquisition costs | (272) |
Sales and marketing (c) | (641) |
Engineering, design and development (c) | (190) |
General and administrative (c) | (326) |
Depreciation and amortization | (455) |
Share-based payment expense | (154) |
Impairment, restructuring and other costs | (3,441) |
Total other expense | (237) |
Consolidated loss before income taxes | $ | (2,259) |
(c) Share-based payment expense is presented as a separate line item for the purpose of this note and consists of $34 related to cost of services, $34 related to sales and marketing, $34 related to engineering, design and development and $52 related to general and administrative. These amounts have been excluded from these line items in this table for the nine months ended September 30, 2024. The reconciliation between reportable segment gross profit to consolidated income before income tax is as follows:
| For the Nine Months Ended September 30, 2023
Segment Gross Profit | $ | 3,554 |
Subscriber acquisition costs | (270) |
Sales and marketing (d) | (647) |
Engineering, design and development (d) | (201) |
General and administrative (d) | (416) |
Depreciation and amortization | (460) |
Share-based payment expense | (151) |
Impairment, restructuring and other costs | (56) |
Total other expense | (394) |
Consolidated income before income taxes | $ | 959 |
(d) Share-based payment expense is presented as a separate line item for the purpose of this note and consists of $33 related to cost of services, $33 related to sales and marketing, $33 related to engineering, design and development and $52 related to general and administrative. These amounts have been excluded from these line items in this table for the nine months ended September 30, 2023.

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- Definition Tabular disclosure of all significant reconciling items in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-31 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
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