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Business Segments
 9 Months Ended
Sep. 30, 2021
Segment Reporting [Abstract]  
Business Segments We report our operations in three business segments—Gaming, SciPlay and iGaming—representing our different products and services. A detailed discussion regarding the products and services from which each reportable business segment derives its revenue is included in Notes 2 and 3 in our 2020 10-K. As described in Notes 1 and 2 herein, beginning in the third
quarter of 2021, we have reflected the Lottery and Sports Betting businesses as discontinued operations. Accordingly, Lottery is no longer a reportable business segment and our former Digital segment has been renamed to iGaming and the presentation was recast for all periods to exclude the Sports Betting business.
In evaluating financial performance, our Chief Operating Decision Maker focuses (“CODM”) on AEBITDA as management’s primary segment measure of profit or loss, which is described in footnote (2) to the below table. As a result of our strategic changes and pending divestitures of the Lottery and Sports Betting businesses, starting with the third quarter of 2021, we re-assessed how our CODM evaluates the operating results and performance of our Gaming business segment that resulted in an immaterial change to the Gaming business Segment AEBITDA calculation, which is our primary measure of the Gaming business segment performance measure of profit or loss. The Gaming business segment AEBITDA, has been recast for all periods presented herein to exclude EBITDA from equity investments to align with this new view. The accounting policies of our business segments are the same as those described within the Notes in our 2020 10-K. The following tables present our segment information:
Three Months Ended September 30, 2021
GamingSciPlayiGaming
Unallocated and Reconciling Items(1)
Total
Total revenue
$339 $147 $53 $— $539 
AEBITDA(2)
172 45 18 (32)$203 
Reconciling items to Net loss from continuing operations before income taxes:
D&A
(73)(4)(13)(6)(96)
Restructuring and other
(1)(2)(1)(41)(45)
Interest expense
(120)(120)
Gain on remeasurement of debt12 12 
Stock-based compensation
(26)(26)
Net loss from continuing operations before income taxes
$(72)
Assets as of September 30, 2021
$4,179 $676 $467 $624 $5,946 
(1) Includes amounts not allocated to the business segments (including corporate costs) and items to reconcile the total business segments AEBITDA to our consolidated net income from continuing operations before income taxes.
(2) AEBITDA is reconciled to net loss from continuing operations before income taxes with the following adjustments: (1) depreciation and amortization expense and impairment charges (including goodwill impairments); (2) restructuring and other, which includes charges or expenses attributable to: (i) employee severance; (ii) management restructuring and related costs; (iii) restructuring and integration; (iv) cost savings initiatives; (v) major litigation; and (vi) acquisition costs and other unusual items; (3) interest expense; (4) loss (gain) on debt financing transactions; (5) change in fair value of investments and remeasurement of debt; (6) other expense (income), net including foreign currency (gains), and losses and earnings (loss) from equity investments; and (7) stock-based compensation. AEBITDA is presented as our primary segment measure of profit or loss.
Three Months Ended September 30, 2020
GamingSciPlayiGaming
Unallocated and Reconciling Items(1)
Total
Total revenue
$231 $151 $50 $— $432 
AEBITDA(2)
77 49 16 (25)$117 
Reconciling items to Net loss from continuing operations before income taxes:
D&A
(85)(3)(13)(10)(111)
Restructuring and other
(10)— (1)(6)(17)
Interest expense
(131)(131)
Loss on debt financing transactions
(1)(1)
Loss on remeasurement of debt(24)(24)
Other expense, net
(1)(1)
Stock-based compensation(16)(16)
Net loss from continuing operations before income taxes
$(184)
Assets as of December 31, 2020
$4,364 $564 $423 $718 $6,069 
(1) Includes amounts not allocated to the business segments (including corporate costs) and items to reconcile the total business segments AEBITDA to our consolidated net loss from continuing operations before income taxes.
(2) AEBITDA is described in footnote (2) to the first table in this Note 4.

Nine Months Ended September 30, 2021
GamingSciPlayiGaming
Unallocated and Reconciling Items(1)
Total
Total revenue
$949 $452 $171 $— $1,572 
AEBITDA(2)
472 138 60 (93)$577 
Reconciling items to Net loss from continuing operations before income taxes:
D&A
(220)(11)(38)(20)(289)
Restructuring and other
(7)(3)(1)(85)(96)
Interest expense
(360)(360)
Gain on remeasurement of debt30 30 
Other income, net
17 17 
Stock-based compensation
(81)(81)
Net loss from continuing operations before income taxes
$(202)
Assets as of September 30, 2021
$4,179 $676 $467 $624 $5,946 
(1) Includes amounts not allocated to the business segments (including corporate costs) and items to reconcile the total business segments AEBITDA to our consolidated net income from continuing operations before income taxes.
(2) AEBITDA is described in footnote (2) to the first table in this Note 4.
Nine Months Ended September 30, 2020
GamingSciPlayiGaming
Unallocated and Reconciling Items(1)
Total
Total revenue
$640 $435 $144 $— $1,219 
AEBITDA(2)
137 144 46 (82)$245 
Reconciling items to Net loss from continuing operations before income taxes:
D&A
(260)(7)(36)(33)(336)
Goodwill impairment(54)— — — (54)
Restructuring and other
(29)(2)(4)(13)(48)
Interest expense
(379)(379)
Loss on debt financing transactions
(1)(1)
Loss on remeasurement of debt(26)(26)
Other expense, net
(12)(12)
Stock-based compensation(38)(38)
Net loss from continuing operations before income taxes
$(649)
Assets as of December 31, 2020
$4,364 $564 $423 $718 $6,069 
(1) Includes amounts not allocated to the business segments (including corporate costs) and items to reconcile the total business segments AEBITDA to our consolidated net loss from continuing operations before income taxes.
(2) AEBITDA is described in footnote (2) to the first table in this Note 4.