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OTHER ASSETS, NET
6 Months Ended
Jun. 30, 2026
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
OTHER ASSETS, NET OTHER ASSETS, NET
Other assets, net consisted of the following as of June 30, 2026 and December 31, 2025 (in millions):
June 30,
2026
December 31,
2025
Software development work in progress$36.1 $12.0 
Data processing software138.4 137.0 
Less accumulated depreciation and amortization(106.1)(101.9)
Data processing software, net68.4 47.1 
Long-term notes receivable, net (1)94.8 102.1 
Other assets (2)8.8 10.5 
Other assets, net$172.0 $159.7 
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(1)This balance primarily consists of the long-term notes receivable related to the CAT, net of allowance. Through the second quarter of 2026, the Company reclassified $7.3 million of long-term notes receivable to other current assets within the condensed consolidated balance sheets. See Note 6 ("Credit Losses") for more information.
(2)This balance consists primarily of deferred tax assets and long-term prepaid assets.
Amortization expense related to data processing software was $2.3 million and $2.5 million for the three months ended June 30, 2026 and 2025, respectively, and $4.6 million and $5.0 million for the six months ended June 30, 2026 and 2025, respectively.
On July 23, 2025, the Company announced its decision to wind down Cboe's Japanese equities business, including the operations of its Cboe Japan proprietary trading system and Cboe BIDS Japan block trading platform. The Company suspended operations for these businesses on August 29, 2025, and formally closed these businesses following regulatory approval on March 23, 2026 to discontinue its Financial Instruments Business registration. As a result, the Company recorded an impairment charge of $2.7 million related to data processing software for the three and nine months ended September 30, 2025.
In January 2026, the Company formally initiated the wind down of the CEDX exchange service following a comprehensive strategic review of its global operations. As a result, the Company recorded an impairment charge of $5.6 million related to data processing software and prepaid expenses in the consolidated statements of income for the three and twelve months ended December 31, 2025.