v3.26.1
OTHER CURRENT LIABILITIES
 6 Months Ended
Jun. 30, 2026
Other Liabilities, Current [Abstract]  
OTHER CURRENT LIABILITIES
10. OTHER CURRENT LIABILITIES
Other current liabilities consisted of the following as of June 30, 2026, and December 31, 2025:
($ in millions)As of
June 30,
 2026		As of
December 31,
 2025
Accrued expenses$1,100 $1,030 
Betting duty, excise tax, data rights, and racefield fees723 670 
Employee benefits and social security414 444 
Liability-classified share-based awards12 19 
Sports betting open positions103 95 
Derivative financial liabilities22 54 
Income taxes payable38 120 
Loss contingencies105 72 
Value-added tax and goods and services tax66 55 
Total other current liabilities$2,583 $2,559 
Loss contingencies include accruals related to regulatory investigations and proceedings including those relating to gaming taxes to the extent to which they may apply to our business and industry.
The Group includes the contract liability in relation to sports betting open positions in the Condensed Consolidated Balance Sheets. The contract liability balance was as follows:
As of
June 30,
 2026
($ in millions)
Contract liability, beginning of the period 1
96 
Contract liability, end of the period103 
    
1. Includes $1 million included in Other non-current liabilities.
Due to the short term nature of our contract liabilities, a substantial portion of the contract liability at the beginning of the period is recognized in revenue in the immediate subsequent reporting period.