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GOODWILL, INTERNAL-USE SOFTWARE DEVELOPMENT COSTS, NET, AND INTANGIBLE ASSETS, NET (Tables)
3 Months Ended
Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill
Goodwill by reportable segments was as follows:

Partner NetworkSubscriptionTotal
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:

SuccessorPredecessor
Three Months Ended March 31, 2023Period from January 27, 2022 through March 31, 2022Period 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