v3.26.3
Supplemental Balance Sheet Information
 9 Months Ended
Sep. 30, 2026
Payables and Accruals [Abstract]  
Supplemental Balance Sheet Information
10. SUPPLEMENTAL BALANCE SHEET INFORMATION
Accounts receivable, net
Accounts receivable is comprised of the following:
(in millions)September 30, 2026December 31, 2025
Trade receivables$41 $34 
Simulcast and online wagering receivables48 34 
Other receivables23 30 
112 98 
Allowance for credit losses(6)(5)
    Total$106 $93 
Other current assets
Other current assets is comprised of the following:
(in millions)September 30, 2026December 31, 2025
Inventory$11 $12 
Prepaid technology costs10 7 
Prepaid insurance and taxes11 7 
Other prepaid costs20 14 
Insurance deposits and other1 4 
Total$53 $44 
Accrued expenses and other current liabilities
Accrued expenses and other current liabilities consisted of the following:
(in millions)September 30, 2026December 31, 2025
Account wagering deposits liability$65 $68 
Accrued salaries and related benefits41 55 
Purses payable41 40 
Accrued interest75 48 
Accrued fixed assets20 27 
Accrued gaming liabilities36 35 
Accrued insurance18 15 
Accrued property taxes22 15 
Current lease liabilities9 8 
Other76 89 
Total$403 $400