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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2025 | Dec. 31, 2024
--- | --- | ---
Deferred tax assets: |  |
Interest | $ 415,119 | $ 283,757
Net operating loss carryforwards | 112,748 | 44,510
Property and equipment | 0 | 26,911
Accrued and other current liabilities | 31,693 | 5,498
Framework Agreement liabilities | 6,324 | 20,344
Share-based compensation | 10,529 | 5,876
Goodwill | 12,426 | 0
Leases | 51,153 | 16,183
Valuation allowance | (275,077) | (234,599)
Total deferred tax assets, net | 364,915 | 168,480
Deferred tax liabilities: |  |
Land | (13,530) | (4,167)
Property and equipment | (91,875) | 0
Change in accounting method | 0 | (281)
Cumulative translation adjustment | 44,275 | 0
RI Joint Venture and GLPI Partnership | (174,647) | (175,614)
Revaluation of instruments | (193,254) | 0
Amortizable assets | (388,365) | (104,323)
Total deferred tax liabilities | (905,946) | (284,385)
Net deferred tax liabilities | $ (541,031) | $ (115,905)

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