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INCOME TAXES - Deferred Taxes (Details) - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Accruals and reserves | $ 17 | $ 128
Inventory | 31 | 34
Tax credits | 47 | 41
Lease Liabilities | 6 | 11
Section 174 capitalization | 81 | 50
Goodwill | 8 | 8
Net operating loss | 541 | 404
Total deferred tax assets | 731 | 676
Less: Valuation allowance | (718) | (664)
Deferred tax assets, net of valuation allowance | 13 | 12
Deferred tax liabilities: |  |
Depreciation and amortization | (7) | (2)
Right-of-use assets | (6) | (10)
Deferred tax liabilities | (13) | (12)
Net deferred tax assets and liabilities | $ 0 | $ 0

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