IMPAIRMENT, RESTRUCTURING AND TRANSACTION-RELATED COSTS (Tables)

9 Months Ended

Sep. 30, 2024

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Charges and Transaction-Related Costs

During the three and nine months ended September 30, 2024 and 2023, we recorded the following restructuring and transaction-related costs.

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2024		2023		2024		2023
Severance (a)	$	288	$	—	$	513	$	54
Exit costs	—		—		31		—
Restructuring charges	288		—		544		54
Transaction-related costs	33		(10)		51		(10)
Restructuring and transaction-related costs	$	321	$	(10)	$	595	$	44

(a) Severance costs include the accelerated vesting of stock-based compensation.

Schedule of Rollforward of Restructuring Liability

The following is a rollforward of our restructuring liability, which is recorded in “Other current liabilities” and “Other liabilities” on the Consolidated Balance Sheets. The restructuring liability at September 30, 2024, which principally relates to severance payments, is expected to be substantially paid in the next 12 months.

	Balance at			2024 Activity					Balance at
	December 31, 2023			Charges (a)		Payments			September 30, 2024
TV Media		$	162	$	181		$	(136)		$	207
Direct-to-Consumer		6		66			(16)			56
Filmed Entertainment		14		70			(22)			62
Corporate		10		162			(34)			138
Total		$	192	$	479		$	(208)		$	463

(a) For the nine months ended September 30, 2024, excludes stock-based compensation expense of $34 million and lease impairments of $31 million.