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GOODWILL, INTERNAL-USE SOFTWARE DEVELOPMENT COSTS, NET, AND INTANGIBLE ASSETS, NET (Tables) | 3 Months Ended
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Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Goodwill | Goodwill by reportable segments was as follows:
| Partner Network |  | Subscription |  | Total
Goodwill at December 31, 2022 and March 31, 2023 | $ | 82,407 |  |  | $ | 433,184 |  |  | $ | 515,591 |
Schedule of Finite-Lived Intangible Assets | Internal-use software development costs and intangible assets, net consisted of the following:
| March 31, 2023 (Successor)
| Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
Total internal-use software development costs | $ | 9,246 |  |  | $ | (616) |  |  | $ | 8,630 |
Intangible assets, net: |  |  |  |  |
Trademarks and trade names | $ | 287,853 |  |  | $ | (33,436) |  |  | $ | 254,417 |
Developed technology | 196,149 |  |  | (57,581) |  |  | 138,568 |
Customer relationships | 121,000 |  |  | (53,556) |  |  | 67,444 |
Software | 5,100 |  |  | (1,384) |  |  | 3,716 |
Total intangible assets, net | $ | 610,102 |  |  | $ | (145,957) |  |  | $ | 464,145 |
| December 31, 2022 (Successor)
| Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
Total internal-use software development costs | $ | 7,206 |  |  | $ | (258) |  |  | $ | 6,948 |
Intangibles: |  |  |  |  |
Trademarks and trade names | $ | 287,857 |  |  | $ | (26,241) |  |  | $ | 261,616 |
Developed technology | 196,128 |  |  | (45,322) |  |  | 150,806 |
Customer relationships | 121,000 |  |  | (44,770) |  |  | 76,230 |
Software | 5,100 |  |  | (1,066) |  |  | 4,034 |
Total intangible costs | $ | 610,085 |  |  | $ | (117,399) |  |  | $ | 492,686 |
Amortization expense associated with the Company’s intangible assets and internal-use software development costs was as follows:
| Successor |  |  | Predecessor
| Three Months Ended March 31, 2023 |  | Period from January 27, 2022 through March 31, 2022 |  |  | Period from January 1, 2022 through January 26, 2022
Amortization expense for internal-use software development | $ | 557 |  |  | $ | 65 |  |  |  | $ | 355 |
Amortization expense for intangible assets | $ | 28,558 |  |  | $ | 21,744 |  |  |  | $ | 629 |

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