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VARIABLE INTEREST ENTITIES - Schedule of Variable Interest Entities Assets and Liabilities (Details) - USD ($) $ in Millions | Sep. 30, 2025 | Dec. 31, 2024
--- | --- | ---
Current assets: |  |  |
Accounts receivable, net |  | $ 633 | $ 637
Other current assets |  | 180 | 146
Total current assets |  | 1,339 | 1,485
Property and equipment, net |  | 662 | 705
Total assets | [1] | 5,567 | 5,885
Current liabilities: |  |  |
Other current liabilities |  | 76 | 60
Long-term liabilities: |  |  |
Notes payable, finance leases, and commercial bank financing, less current portion |  | 4,076 | 4,091
Other long-term liabilities |  | 184 | 195
Total liabilities | [1] | 5,291 | 5,369
Consolidated VIEs |  |  |
Current assets: |  |  |
Accounts receivable, net |  | 14 | 18
Other current assets |  | 3 | 3
Total current assets |  | 17 | 21
Property and equipment, net |  | 6 | 8
Goodwill and indefinite-lived intangible assets |  | 13 | 15
Definite-lived intangible assets, net |  | 42 | 26
Total assets |  | 78 | 70
Current liabilities: |  |  |
Other current liabilities |  | 7 | 13
Long-term liabilities: |  |  |
Notes payable, finance leases, and commercial bank financing, less current portion |  | 4 | 5
Other long-term liabilities |  | 3 | 3
Total liabilities |  | 14 | 21
Sinclair Broadcast Group, LLC |  |  |
Current assets: |  |  |
Accounts receivable, net |  | 551 | 582
Other current assets |  | 111 | 104
Total current assets |  | 810 | 1,006
Property and equipment, net |  | 646 | 692
Total assets | [2] | 4,382 | 4,689
Current liabilities: |  |  |
Other current liabilities |  | 75 | 56
Long-term liabilities: |  |  |
Notes payable, finance leases, and commercial bank financing, less current portion |  | 4,076 | 4,091
Other long-term liabilities |  | 137 | 149
Total liabilities | [2] | 5,240 | 5,315
Sinclair Broadcast Group, LLC | Consolidated VIEs |  |  |
Current assets: |  |  |
Accounts receivable, net |  | 14 | 18
Other current assets |  | 3 | 3
Total current assets |  | 17 | 21
Property and equipment, net |  | 6 | 8
Goodwill and indefinite-lived intangible assets |  | 13 | 15
Definite-lived intangible assets, net |  | 42 | 26
Total assets |  | 78 | 70
Current liabilities: |  |  |
Other current liabilities |  | 7 | 13
Long-term liabilities: |  |  |
Notes payable, finance leases, and commercial bank financing, less current portion |  | 4 | 5
Other long-term liabilities |  | 3 | 3
Total liabilities |  | $ 14 | $ 21
[1] | Our consolidated total assets as of September 30, 2025 and December 31, 2024 include total assets of variable interest entities (“VIE”) of $78 million and $70 million, respectively, which can only be used to settle the obligations of the VIEs. Our consolidated total liabilities as of September 30, 2025 and December 31, 2024 include total liabilities of VIEs of $9 million and $16 million, respectively, for which the creditors of the VIEs have no recourse to us. See Note 7. Variable Interest Entities.
[2] | Sinclair Broadcast Group, LLC’s (“SBG”) consolidated total assets as of September 30, 2025 and December 31, 2024 include total assets of variable interest entities (“VIE”) of $78 million and $70 million, respectively, which can only be used to settle the obligations of the VIEs. SBG’s consolidated total liabilities as of September 30, 2025 and December 31, 2024 include total liabilities of VIEs of $9 million and $16 million, respectively, for which the creditors of the VIEs have no recourse to SBG. See Note 6. Variable Interest Entities.

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