Segments and Geographic Information (Tables)

3 Months Ended

Mar. 31, 2024

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

Segment revenue and gross profit were as follows during the period presented:

	For the Three Months Ended March 31, 2024
	Sirius XM		Pandora and Off-platform		Total
Revenue
Subscriber revenue	$	1,547	$	133	$	1,680
Advertising revenue	40		362		402
Equipment revenue	50		—		50
Other revenue	30		—		30
Total revenue	1,667		495		2,162
Cost of services (a)	(674)		(352)		(1,026)
Segment gross profit	$	993	$	143	$	1,136

	For the Three Months Ended March 31, 2023
	Sirius XM		Pandora and Off-platform		Total
Revenue
Subscriber revenue	$	1,563	$	128	$	1,691
Advertising revenue	41		334		375
Equipment revenue	46		—		46
Other revenue	32		—		32
Total revenue	1,682		462		2,144
Cost of services (b)	(664)		(351)		(1,015)
Segment gross profit	$	1,018	$	111	$	1,129

Schedule of Reconciliation of Revenue from Segments to Consolidated

The reconciliation between reportable segment gross profit to consolidated income before income tax is as follows:

	For the Three Months Ended March 31, 2024
Segment Gross Profit	$	1,136
Subscriber acquisition costs	(90)
Sales and marketing (a)	(217)
Engineering, design and development (a)	(74)
General and administrative (a)	(105)
Depreciation and amortization	(140)
Share-based payment expense	(45)
Impairment, restructuring and acquisition costs	(28)
Total other expense	(92)
Consolidated income before income taxes	$	345

(a)     Share-based payment expense of $11 related to cost of services, $12 related to sales and marketing, $12 related to engineering, design and development and $10 related to general and administrative has been excluded.

The reconciliation between reportable segment gross profit to consolidated income before income tax is as follows:

	For the Three Months Ended March 31, 2023
Segment Gross Profit	$	1,129
Subscriber acquisition costs	(90)
Sales and marketing (b)	(214)
Engineering, design and development (b)	(68)
General and administrative (b)	(132)
Depreciation and amortization	(136)
Share-based payment expense	(45)
Impairment, restructuring and acquisition costs	(32)
Total other expense	(104)
Consolidated income before income taxes	$	308

(b)     Share-based payment expense of $9 related to cost of services, $10 related to sales and marketing, $11 related to engineering, design and development and $15 related to general and administrative has been excluded.