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FRESH START ACCOUNTING - Schedule of Components of Reorganization Items, Net (Details) - USD ($) $ in Thousands | 5 Months Ended | 7 Months Ended | 12 Months Ended
--- | --- | --- | ---
May 17, 2021 | Dec. 31, 2021 | Dec. 31, 2022 | Dec. 31, 2020
Reorganization, Chapter 11 [Line Items] |  |  |  |
Legal and professional advisory fees | $ 81,565 | $ 0 | $ 0 |
Net gain on liabilities subject to compromise | (575,182) | 0 | 0 |
Reorganization items, net | (266,898) | 0 | 0 | $ 152,359
Elimination of Predecessor accumulated other comprehensive income | 40,430 | 0 | 0 |
Debt issuance costs | 3,150 | 0 | 0 |
Other items, net | 22,383 | 0 | 0 |
Fresh Start Adjustments |  |  |  |
Reorganization, Chapter 11 [Line Items] |  |  |  |
Reorganization items, net | $ 160,756 | $ 0 | $ 0 |

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- Definition Amount of reorganization items related to debtor-in-possession facility financing costs. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 852 -SubTopic 10 -Section 45 -Paragraph 18 -URI https://asc.fasb.org/extlink&oid=124437977&loc=SL2890576-112764 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 852 -SubTopic 10 -Section 45 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=124437977&loc=d3e55730-112764 + Details
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