| Stockholders' Deficit |
Changes in Stockholders’ Deficit The following tables present certain information regarding our stockholders’ deficit as of September 30, 2021 and September 30, 2020: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Nine Months Ended September 30, 2021 | | Common Stock | | Additional Paid in Capital | | Accumulated Loss | | Treasury Stock | | Accumulated Other Comprehensive Loss | | Noncontrolling Interest | | Total | | January 1, 2021 | $ | 1 | | | $ | 1,268 | | | $ | (3,529) | | | $ | (175) | | | $ | (218) | | | $ | 129 | | | $ | (2,524) | | | Vesting of RSUs, net of tax withholdings and other | — | | | (13) | | | — | | | — | | | — | | | — | | | (13) | | | Stock-based compensation | — | | | 17 | | | — | | | — | | | — | | | — | | | 17 | | | Net loss | — | | | — | | | (15) | | | — | | | — | | | 6 | | | (9) | | | Other comprehensive gain | — | | | — | | | — | | | — | | | 8 | | | — | | | 8 | | | March 31, 2021 | $ | 1 | | | $ | 1,272 | | | $ | (3,544) | | | $ | (175) | | | $ | (210) | | | $ | 135 | | | $ | (2,521) | | | Vesting of RSUs, net of tax withholdings and other | — | | | (4) | | | — | | | — | | | — | | | — | | | (4) | | | Stock-based compensation | — | | | 31 | | | — | | | — | | | — | | | — | | | 31 | | | Net income | — | | | — | | | 109 | | | — | | | — | | | 4 | | | 113 | | | Other comprehensive gain | — | | | — | | | — | | | — | | | 11 | | | — | | | 11 | | | June 30, 2021 | $ | 1 | | | $ | 1,299 | | | $ | (3,435) | | | $ | (175) | | | $ | (199) | | | $ | 139 | | | $ | (2,370) | | | Vesting of RSUs, net of tax withholdings and other | — | | | (3) | | | — | | | — | | | — | | | — | | | (3) | | | Stock-based compensation | — | | | 22 | | | — | | | — | | | — | | | — | | | 22 | | | Net income | — | | | — | | | 182 | | | — | | | — | | | 5 | | | 187 | | | Other comprehensive loss | — | | | — | | | — | | | — | | | (27) | | | — | | | (27) | | | September 30, 2021 | $ | 1 | | | $ | 1,318 | | | $ | (3,253) | | | $ | (175) | | | $ | (226) | | | $ | 144 | | | $ | (2,191) | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Nine Months Ended September 30, 2020 | | | Common Stock | | Additional Paid in Capital | | Accumulated Loss | | Treasury Stock | | Accumulated Other Comprehensive Loss | | Noncontrolling Interest | | Total | | January 1, 2020 | $ | 1 | | | $ | 1,208 | | | $ | (2,954) | | | $ | (175) | | | $ | (292) | | | $ | 104 | | | $ | (2,108) | | | Vesting of RSUs, net of tax withholdings and other | — | | | (1) | | | — | | | — | | | — | | | — | | | (1) | | | Stock-based compensation | — | | | 9 | | | — | | | — | | | — | | | — | | | 9 | | | Net loss | — | | | — | | | (159) | | | — | | | — | | | 4 | | | (155) | | | Other comprehensive loss | — | | | — | | | — | | | — | | | (97) | | | — | | | (97) | | | Impact of ASC 326 adoption | — | | | — | | | (6) | | | — | | | — | | | — | | | (6) | | | March 31, 2020 | $ | 1 | | | $ | 1,216 | | | $ | (3,119) | | | $ | (175) | | | $ | (389) | | | $ | 108 | | | $ | (2,358) | | | Vesting of RSUs, net of tax withholdings and other | — | | | 1 | | | — | | | — | | | — | | | — | | | 1 | | | | | | | | | | | | | | | | | Stock-based compensation | — | | | 13 | | | — | | | — | | | — | | | 1 | | | 14 | | | Net loss | — | | | — | | | (203) | | | — | | | — | | | 5 | | | (198) | | | Other comprehensive gain | — | | | — | | | — | | | — | | | 62 | | | — | | | 62 | | | June 30, 2020 | $ | 1 | | | $ | 1,230 | | | $ | (3,322) | | | $ | (175) | | | $ | (327) | | | $ | 114 | | | $ | (2,479) | | | | | | | | | | | | | | | | | Stock-based compensation | — | | | 16 | | | — | | | — | | | — | | | 1 | | | 17 | | | Net loss | — | | | — | | | (117) | | | — | | | — | | | 6 | | | (111) | | | Other comprehensive gain | — | | | — | | | — | | | — | | | 32 | | | — | | | 32 | | | September 30, 2020 | $ | 1 | | | $ | 1,246 | | | $ | (3,439) | | | $ | (175) | | | $ | (295) | | | $ | 121 | | | $ | (2,541) | |
Stock Based Compensation The following reflects total stock-based compensation expense recognized under all programs in our continuing operations: | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended September 30, | | Nine Months Ended September 30, | | 2021 | | 2020 | | 2021 | | 2020 | | Related to SGC stock options | $ | 3 | | | $ | 1 | | | $ | 25 | | | $ | 3 | | | Related to SGC RSUs | 23 | | | 5 | | | 51 | | | 20 | | | Related to SciPlay RSUs | — | | | 10 | | | 5 | | | 15 | | Total(1) | $ | 26 | | | $ | 16 | | | $ | 81 | | | $ | 38 | | | | | | | | | | (1) The increase in SGC stock based compensation expense for both 2021 periods is related to the acceleration of the expense as a result of attainment of certain targets for grants to consultants who are also on our board coupled with the new equity awards issued at a higher fair value given the increase in our stock price compared to the prior period. |
Restricted Stock Units A summary of the changes in RSUs outstanding under our equity-based compensation plans during the nine months ended September 30, 2021 is presented below: | | | | | | | | | | | | | Number of
Restricted
Stock
Units | | Weighted
Average
Grant Date
Fair Value | Unvested RSUs as of December 31, 2020 | 3.3 | | | $ | 19.07 | | | Granted | 1.2 | | | $ | 55.01 | | | Vested | 1.4 | | | $ | 25.00 | | | Cancelled | 0.1 | | | $ | 18.60 | | Unvested RSUs as of September 30, 2021 | 6.0 | | | $ | 30.77 | |
The weighted-average grant date fair value of RSUs granted during the nine months ended September 30, 2021 and 2020 was $55.01 and $10.96, respectively. The fair value of each RSU grant is based on the market value of our common stock at the time of grant. At September 30, 2021, we had $67 million in total unrecognized stock-based compensation expense relating to unvested RSUs that will be amortized over a weighted-average period of approximately two years, of which $14 million related to employees of discontinued operations. The fair value at vesting date of RSUs vested during the nine months ended September 30, 2021 and 2020 was $74.1 million and $15.5 million, respectively.
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