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NATURE OF BUSINESS, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND OTHER - Reorganization Items, net (Details) - USD ($) $ in Millions |  | 2 Months Ended | 10 Months Ended | 12 Months Ended
--- | --- | --- | --- | ---
Oct. 31, 2020 | Dec. 31, 2020 | Oct. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
NATURE OF BUSINESS, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND OTHER |  |  |  |  |
Gain on settlement of liabilities subject to compromise |  | $ 0 | $ 4,022 |  |
Unamortized deferred gain and issuance costs, net |  | 0 | 125 |  |
Junior debtor-in-possession exit fee |  | 0 | (12) |  |
Acceleration of unrecognized compensation expense on cancelled stock-based compensation awards |  | 0 | (5) |  |
Write-off of prepaid directors and officers' insurance premiums |  | 0 | (2) |  |
Total non-cash reorganization items |  | 0 | 4,128 | $ 0 | $ 0
Legal, professional and other, net | $ (15) | (3) | (43) |  |
Debtor-in-possession financing costs |  | 0 | (25) |  |
Total reorganization items, net |  | $ (3) | $ 4,060 | $ 0 | $ 0

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- Definition Amount of reorganization items related to debtor-in-possession facility financing costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 852 -SubTopic 10 -Section 45 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=116635682&loc=d3e55730-112764 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 852 -SubTopic 10 -Section 55 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=84165509&loc=d3e56145-112766 + Details
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