10. SUPPLEMENTAL BALANCE SHEET INFORMATION Accounts receivable, net Accounts receivable is comprised of the following: | | | | | | | | | | | | | (in millions) | June 30, 2026 | | December 31, 2025 | | Trade receivables | $ | 58 | | | $ | 34 | | | Simulcast and online wagering receivables | 53 | | | 34 | | | Other receivables | 24 | | | 30 | | | 135 | | | 98 | | | Allowance for credit losses | (6) | | | (5) | | | Total | $ | 129 | | | $ | 93 | |
Other current assets Other current assets is comprised of the following: | | | | | | | | | | | | | (in millions) | June 30, 2026 | | December 31, 2025 | | Inventory | $ | 11 | | | $ | 12 | | | Prepaid technology costs | 15 | | | 7 | | | Prepaid insurance and taxes | 16 | | | 7 | | | Other prepaid costs | 16 | | | 14 | | | Insurance deposits and other | 2 | | | 4 | | | | | | | Total | $ | 60 | | | $ | 44 | |
Accrued expenses and other current liabilities Accrued expenses and other current liabilities consisted of the following: | | | | | | | | | | | | | (in millions) | June 30, 2026 | | December 31, 2025 | | Account wagering deposits liability | $ | 73 | | | $ | 68 | | | Accrued salaries and related benefits | 35 | | | 55 | | | Purses payable | 42 | | | 40 | | | Accrued interest | 48 | | | 48 | | | Accrued fixed assets | 14 | | | 27 | | | Accrued gaming liabilities | 34 | | | 35 | | | Accrued insurance | 17 | | | 15 | | | Accrued property taxes | 17 | | | 15 | | | Current lease liabilities | 8 | | | 8 | | | Other | 82 | | | 89 | | | Total | $ | 370 | | | $ | 400 | |
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