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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Income (Loss) Before Income Taxes

Domestic and foreign components of the Company’s income (loss) before income taxes 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
Domestic			$	(480,672)								$	(38,068)					$	30,521
Foreign			(63,383)									378						3,440
Income (loss) before income taxes			$	(544,055)								$	(37,690)					$	33,961

Schedule of Income Tax Provision (Benefit)

The components of the income tax provision (benefit) 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
Current:												—						—
Federal			$	79								$	—					$	—
State			426									17						55
Foreign			5,317									170						1,882
Total current provision			$	5,822								$	187					$	1,937
Deferred:
Federal			$	(89,997)								$	—					$	—
State			(8,769)									—						—
Foreign			(9,032)									(816)						(972)
Total deferred (benefit)			$	(107,798)								$	(816)					$	(972)
Income tax (benefit) provision			$	(101,976)								$	(629)					$	965

Schedule of Effective Income Tax Rate

A reconciliation of the statutory tax rate to the effective income tax rate for the periods presented was 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
			Amount			%									Amount			%						Amount			%
Income tax (benefit) provision at statutory tax rate			$	(114,252)		21.0		%							$	(7,915)		21.0%						$	7,132		21.0%
State tax, net of federal			(5,470)			1.0									15			—						55			0.2
Non-Controlling interests			19,205			(3.5)									—			—						—			—
Effect of flow-through entity			—			—									7,994			(21.2)						(6,409)			(18.9)
Changes in unrecognized tax benefits			8,940			(1.6)									—			—						—			—
Foreign income taxes at different statutory rate			1,152			(0.2)									18			—						88			0.3
Investment in partnership basis adjustments			(13,491)			2.4									—			—						—			—
Other			1,940			(0.4)									(741)			1.9						99			0.2
Effective income tax rate			$	(101,976)		18.7%									$	(629)		1.7%						$	965		2.8%

Schedule of Unrecognized Tax Benefits

The aggregate amount of gross unrecognized tax benefits related to uncertain tax positions were as follows:

						Gross Unrecognized Tax Benefits
January 1, 2021 (Predecessor)						$	—
Increases based on tax positions related to prior periods						—
Increases based on tax positions related to current periods						—
December 31, 2021 (Predecessor)						$	—

						Gross Unrecognized Tax Benefits
January 1, 2022 (Predecessor)						$	—
Increases based on tax positions related to prior periods						—
Increases based on tax positions related to current periods						—
January 26, 2022 (Predecessor)						$	—

						Gross Unrecognized Tax Benefits
January 27, 2022 (Successor)						$	—
Increases based on tax positions related to prior periods						221
Increases based on tax positions related to current periods						11,061
December 31, 2022 (Successor)						$	11,282

Schedule of Tax Years that Remain Subject to Examination in Major Tax Jurisdictions

The earliest tax years that remain subject to examination in the major tax jurisdictions in which the Company operates were as follows:

Jurisdiction						Tax Year
United States						2019
California						2018
United Kingdom						2021
Netherlands						2016

Schedule of Deferred Income Taxes

The components of the deferred income taxes were as follows:

			Successor						Predecessor
			December 31, 2022						December 31, 2021
Deferred tax assets:
Net operating losses			$	16,053					$	—
Interest expense			1,196						165
Other			1,920						5
Total deferred tax assets			19,169						170
Valuation allowance			(1,087)						(170)
Total net deferred tax assets			$	18,082					$	—
Deferred tax liabilities:
Investment in partnerships			$	21,144					$	—
Intangibles			40,112						7,789
Other			171						—
Total deferred tax liabilities			$	61,427					$	7,789
Net deferred tax liabilities			$	43,345					$	7,789

Schedule of Valuation Allowance

The change in the valuation allowance was comprised of the following:

						Valuation Allowance
January 1, 2021 (Predecessor)						$	170
Increases in valuation allowance recorded through earnings						—
December 31, 2021 (Predecessor)						$	170

						Valuation Allowance
January 1, 2022 (Predecessor)						$	170
Increases in valuation allowance recorded through earnings						—
January 26, 2022 (Predecessor)						$	170

						Valuation Allowance
January 27, 2022 (Successor)						$	170
Increases in valuation allowance recorded through earnings						917
December 31, 2022 (Successor)						$	1,087

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