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GOODWILL AND INTANGIBLE ASSETS (Tables)
 3 Months Ended
Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill
The change in carrying value of goodwill by reportable segment for the three months ended March 31, 2023 is as follows (in thousands):
Casinos & ResortsNorth America InteractiveInternational InteractiveTotal
Goodwill as of December 31, 2022(1)
$209,257 $39,740 $1,497,205 $1,746,202 
Goodwill from current year business acquisition— — 18,139 18,139 
Effect of foreign exchange— 59 30,512 30,571 
Purchase accounting adjustments on prior year business acquisition126 — — 126 
Goodwill as of March 31, 2023(1)
$209,383 $39,799 $1,545,856 $1,795,038 
__________________________________
(1)    Amounts are shown net of accumulated goodwill impairment charges of $5.4 million and $140.4 million for Casinos and Resorts and North America Interactive, respectively.
Schedule of Finite-Lived Intangible Assets
The change in intangible assets, net for the three months ended March 31, 2023 is as follows (in thousands):
Intangible assets, net as of December 31, 2022$1,961,938 
Intangible assets from current year business combinations29,471 
Change in TRA with Sinclair(1)
28 
Effect of foreign exchange 21,975 
Internally developed software7,143 
Other intangibles acquired2,909 
Less: Amortization(55,875)
Intangible assets, net as of March 31, 2023
$1,967,589 
__________________________________
(1)    Refer to Note 2 “Significant Accounting Policies” for further information.
The Company’s identifiable intangible assets consist of the following:
Weighted
average
remaining life
(in years)		March 31, 2023
(in thousands, except years)Gross Carrying AmountAccumulated
Amortization		Net
Amortizable intangible assets:   
Naming rights - Sinclair(1)
7.9$314,613 $(66,728)$247,885 
Trade names5.621,339 (16,466)4,873 
Hard Rock license24.28,000 (2,121)5,879 
Customer relationships5.5951,629 (203,787)747,842 
Developed technology5.5261,652 (56,035)205,617 
Internally developed software3.932,506 (7,059)25,447 
Gaming licenses7.335,916 (6,345)29,571 
Other2.44,950 (2,447)2,503 
Total amortizable intangible assets1,630,605 (360,988)1,269,617 
Intangible assets not subject to amortization:
Gaming licensesIndefinite529,171 — 529,171 
Trade namesIndefinite167,298 — 167,298 
OtherIndefinite1,503 — 1,503 
Total unamortizable intangible assets697,972 — 697,972 
Total intangible assets, net$2,328,577 $(360,988)$1,967,589 
__________________________________
(1)    Naming rights intangible asset in connection with Sinclair Agreement. Refer to Note 2 “Significant Accounting Policies” for further information. Amortization began on April 1, 2021, the commencement date of the re-branded Sinclair regional sports networks.

Weighted
average
remaining life
(in years)		December 31, 2022
(in thousands, except years)Gross Carrying AmountAccumulated
Amortization		Net
Amortizable intangible assets:   
Naming rights - Sinclair(2)
8.1$314,585 $(58,982)$255,603 
Trade names2.717,750 (16,196)1,554 
Hard Rock license24.58,000 (2,061)5,939 
Customer relationships5.8907,199 (166,155)741,044 
Developed technology5.7256,512 (45,769)210,743 
Internally developed software4.026,520 (5,444)21,076 
Gaming licenses7.834,016 (4,892)29,124 
Other2.64,917 (2,110)2,807 
Total amortizable intangible assets1,569,499 (301,609)1,267,890 
Intangible assets not subject to amortization:
Gaming licensesIndefinite529,171 — 529,171 
Trade namesIndefinite164,391 — 164,391 
OtherIndefinite486 — 486 
Total unamortizable intangible assets694,048 — 694,048 
Total intangible assets, net$2,263,547 $(301,609)$1,961,938 
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(2)    See note (1) above.
Amortization of intangible assets was approximately $55.9 million and $62.1 million for the three months ended March 31, 2023 and 2022, respectively.

The following table reflects the remaining amortization expense associated with the finite-lived intangible assets as of March 31, 2023:
(in thousands)
Remaining 2023$164,738 
2024217,508 
2025215,382 
2026213,375 
2027212,745 
Thereafter245,869 
Total$1,269,617 
Schedule of Indefinite-Lived Intangible Assets
The Company’s identifiable intangible assets consist of the following:
Weighted
average
remaining life
(in years)		March 31, 2023
(in thousands, except years)Gross Carrying AmountAccumulated
Amortization		Net
Amortizable intangible assets:   
Naming rights - Sinclair(1)
7.9$314,613 $(66,728)$247,885 
Trade names5.621,339 (16,466)4,873 
Hard Rock license24.28,000 (2,121)5,879 
Customer relationships5.5951,629 (203,787)747,842 
Developed technology5.5261,652 (56,035)205,617 
Internally developed software3.932,506 (7,059)25,447 
Gaming licenses7.335,916 (6,345)29,571 
Other2.44,950 (2,447)2,503 
Total amortizable intangible assets1,630,605 (360,988)1,269,617 
Intangible assets not subject to amortization:
Gaming licensesIndefinite529,171 — 529,171 
Trade namesIndefinite167,298 — 167,298 
OtherIndefinite1,503 — 1,503 
Total unamortizable intangible assets697,972 — 697,972 
Total intangible assets, net$2,328,577 $(360,988)$1,967,589 
__________________________________
(1)    Naming rights intangible asset in connection with Sinclair Agreement. Refer to Note 2 “Significant Accounting Policies” for further information. Amortization began on April 1, 2021, the commencement date of the re-branded Sinclair regional sports networks.

Weighted
average
remaining life
(in years)		December 31, 2022
(in thousands, except years)Gross Carrying AmountAccumulated
Amortization		Net
Amortizable intangible assets:   
Naming rights - Sinclair(2)
8.1$314,585 $(58,982)$255,603 
Trade names2.717,750 (16,196)1,554 
Hard Rock license24.58,000 (2,061)5,939 
Customer relationships5.8907,199 (166,155)741,044 
Developed technology5.7256,512 (45,769)210,743 
Internally developed software4.026,520 (5,444)21,076 
Gaming licenses7.834,016 (4,892)29,124 
Other2.64,917 (2,110)2,807 
Total amortizable intangible assets1,569,499 (301,609)1,267,890 
Intangible assets not subject to amortization:
Gaming licensesIndefinite529,171 — 529,171 
Trade namesIndefinite164,391 — 164,391 
OtherIndefinite486 — 486 
Total unamortizable intangible assets694,048 — 694,048 
Total intangible assets, net$2,263,547 $(301,609)$1,961,938 
__________________________________
(2)    See note (1) above.
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense
The following table reflects the remaining amortization expense associated with the finite-lived intangible assets as of March 31, 2023:
(in thousands)
Remaining 2023$164,738 
2024217,508 
2025215,382 
2026213,375 
2027212,745 
Thereafter245,869 
Total$1,269,617