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GOODWILL, INTERNAL-USE SOFTWARE DEVELOPMENT COSTS, NET, AND INTANGIBLE ASSETS, NET (Tables) | 12 Months Ended
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Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Goodwill | The changes to goodwill by reportable segments were as follows:
| Owned and Operated Advertising |  | Partner Network |  | Subscription |  | Total
Goodwill at January 27, 2022 | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Additions | 355,316 |  |  | 93,400 |  |  | 433,184 |  |  | 881,900 |
Impairment | (355,316) |  |  | (10,993) |  |  | — |  |  | (366,309) |
Goodwill at December 31, 2022 | $ | — |  |  | $ | 82,407 |  |  | $ | 433,184 |  |  | $ | 515,591 |
Goodwill by reportable segments as of December 31, 2021 was as follows:
| Owned and Operated Advertising |  | Partner Network |  | Total
Goodwill at December 31, 2021 | $ | 24,403 |  |  | $ | 20,417 |  |  | $ | 44,820 |
Schedule of Finite-Lived Intangible Assets | The estimated useful lives of the Company’s intangible assets are as follows:
| Useful Life
| (Years)
Developed technology | 4
Customer relationships | 3 | - | 5
Trademarks and trade names | 10
Other intangibles | 4
Internal-use software development costs and intangible assets consisted of the following:
| December 31, 2022 (Successor)
| Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
Total internal-use software development costs | $ | 7,206 |  |  | $ | (258) |  |  | $ | 6,948 |
Intangibles: |  |  |  |  |
Developed technology | $ | 196,128 |  |  | $ | (45,322) |  |  | $ | 150,806 |
Trademarks and trade names | 287,857 |  |  | (26,241) |  |  | 261,616 |
Software | 5,100 |  |  | (1,066) |  |  | 4,034 |
Customer relationships | 121,000 |  |  | (44,770) |  |  | 76,230 |
Total intangible costs | $ | 610,085 |  |  | $ | (117,399) |  |  | $ | 492,686 |
| December 31, 2021 (Predecessor)
| Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
Total internal-use software development costs | $ | 21,274 |  |  | $ | (10,061) |  |  | $ | 11,213 |
Intangibles: |  |  |  |  |
Developed technology | $ | 8,398 |  |  | $ | (7,242) |  |  | $ | 1,156 |
Trademarks and trade names | 69,007 |  |  | (21,375) |  |  | 47,632 |
Professional service agreement | 3,100 |  |  | (2,359) |  |  | 741 |
Customer relationships | 1,500 |  |  | (661) |  |  | 839 |
Total intangible costs | $ | 82,005 |  |  | $ | (31,637) |  |  | $ | 50,368 |
Amortization expense for internal-use software development costs and intangible assets were as follows:
| Successor |  |  | Predecessor
| Period from January 27, 2022 through December 31, 2022 |  |  | Period from January 1, 2022 through January 26, 2022 |  | Year Ended December 31, 2021
Amortization expense for internal-use software development | $ | 467 |  |  |  | $ | 355 |  |  | $ | 4,934 |
Amortization expense for intangible assets | $ | 117,399 |  |  |  | $ | 629 |  |  | $ | 8,641 |
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense | As of December 31, 2022, the expected amortization expense associated with the Company’s intangible assets and internal-use software development costs was as follows:
Amortization Expense |
2023 | $ | 111,177
2024 | 102,167
2025 | 95,217
2026 | 43,903
2027 | 29,258
Thereafter | 117,912
Total amortization expense | $ | 499,634

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