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INCOME TAXES - Tax Effect of Major Items Recorded as Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Tax loss carryforwards | $ 2,872 | $ 2,973
Provisions | 859 | 991
Debt discounts and deferred financing costs | 370 | 0
Research and development tax credits | 140 | 173
Scientific Research and Experimental Development pool | 48 | 52
Tax credit carryforwards | 14 | 14
Deferred revenue | 2 | 3
Prepaid expenses | 26 | 26
Share-based compensation | 22 | 17
Other | 24 | 38
Total deferred tax assets | 4,377 | 4,287
Less valuation allowance | (2,023) | (2,222)
Deferred tax assets net of valuation allowance | 2,354 | 2,065
Deferred tax liabilities: |  |
Intangible assets | 191 | 188
Plant, equipment and technology | 74 | 44
Outside basis differences | 125 | 110
Total deferred tax liabilities | 390 | 342
Net deferred tax asset | $ 1,964 | $ 1,723

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