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GOODWILL AND OTHER INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2022
Goodwill And Intangible Assets Disclosure [Abstract] |
Schedule of Goodwill by Segment | Goodwill and indefinite-lived intangible assets are tested for impairment annually as of the first day of fiscal December or more frequently when events or changes in circumstances indicate that impairment may have occurred. The changes in reportable segments described in Note 3 also resulted in the change of the Company’s reporting units during the third quarter of 2022, where each reportable segment also represents a reporting unit. Goodwill was allocated to the new reporting units using their relative fair values. The Company performed a qualitative goodwill impairment assessment of its legacy reporting units immediately before the change and determined that it was more likely than not that the respective fair values of the legacy reporting units were greater than their respective carrying values. The Company also performed a quantitative goodwill impairment assessment of its current reporting units immediately after the change and determined the fair values of all reporting units exceeded their carrying amounts. There were no additions to goodwill during 2022. Changes in goodwill by segment were as follows:
(In millions) |  | Balance as of December 25, 2021 |  |  | Allocation to New segment |  |  | Balance as of December 31, 2022 |
Business Solutions Division |  | $ | 318 |  |  | $ | (318 | ) |  | $ | — |
Retail Division |  |  | 78 |  |  |  | (78 | ) |  |  | — |
ODP Business Solutions Division |  |  | — |  |  |  | 142 |  |  |  | 142 |
Office Depot Division |  |  | — |  |  |  | 219 |  |  |  | 219 |
Veyer Division |  |  | — |  |  |  | 35 |  |  |  | 35 |
Varis Division |  |  | 68 |  |  |  | — |  |  |  | 68 |
Total |  | $ | 464 |  |  | $ | — |  |  | $ | 464 |
Schedule of Amortizing Intangible Assets Net | Definite-lived intangible assets, which are included in Other intangible assets, net in the Consolidated Balance Sheets, are as follows:
|  | December 31, 2022 |
(In millions) |  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Net Carrying Amount |
Customer relationships |  | $ | 122 |  |  | $ | (90 | ) |  | $ | 32 |
Technology |  |  | 6 |  |  |  | (5 | ) |  |  | 1 |
Total |  | $ | 128 |  |  | $ | (95 | ) |  | $ | 33 |
|  | December 25, 2021 |
(In millions) |  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Net Carrying Amount |
Customer relationships |  | $ | 122 |  |  | $ | (84 | ) |  | $ | 38 |
Technology |  |  | 6 |  |  |  | (2 | ) |  |  | 4 |
Total |  | $ | 128 |  |  | $ | (86 | ) |  | $ | 42 |
Estimated Future Amortization Expense for Intangible Assets | Estimated future amortization expense for the intangible assets is as follows:
(In millions) |  |  |  |
2023 |  | $ | 5 |
2024 |  |  | 3 |
2025 |  |  | 3 |
2026 |  |  | 3 |
2027 |  |  | 3 |
Thereafter |  |  | 16 |
Total |  | $ | 33 |

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