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INCOME TAXES - Tax Effect of Major Items Recorded as Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
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Deferred tax assets: |  |
Tax loss carryforwards | $ 3,357 | $ 2,872
Provisions | 629 | 859
Debt discounts and deferred financing costs | 342 | 370
Research and development tax credits | 97 | 140
Scientific Research and Experimental Development pool | 51 | 48
Tax credit carryforwards | 17 | 14
Deferred revenue | 0 | 2
Prepaid expenses | 23 | 26
Share-based compensation | 20 | 22
Other | 16 | 24
Total deferred tax assets | 4,552 | 4,377
Less valuation allowance | (2,254) | (2,023)
Deferred tax assets net of valuation allowance | 2,298 | 2,354
Deferred tax liabilities: |  |
Intangible assets | 173 | 191
Plant, equipment and technology | 51 | 74
Outside basis differences | 138 | 125
Total deferred tax liabilities | 362 | 390
Net deferred tax asset | $ 1,936 | $ 1,964

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