As of September 30, 2026, property, buildings and equipment totaled $1,035.3 million, with accumulated depreciation of $430.0 million. As of December 31, 2025, property, buildings and equipment totaled $1,011.2 million, with accumulated depreciation of $371.3 million. Depreciation expense for property, buildings and equipment totaled $19.7 million and $24.3 million, and $67.3 million and $68.7 million for the three and nine months ended September 30, 2026 and 2025, respectively.

During the three and nine months ended September 30, 2026 the Company recognized an impairment charge of $2.7 million within the WWE segment as a result of reducing the carrying value of a corporate aircraft held for sale to its fair value less cost to sell. The asset held for sale of $9.6 million is included as a component of other current assets within the Company's consolidated balance sheet as of September 30, 2026. The asset held for sale is being marketed for sale and it is the Company’s intention to complete the sale of the asset within the next twelve months. During the three and nine months ended September 30, 2026 and 2025, the Company recognized impairment charges of $2.2 million and $3.1 million, respectively, within the IMG segment related to the write-off of certain assets that are no longer in use. The impairment charges are included as a component of selling, general and administrative expenses within the Company's consolidated statements of operations.

The following is a summary of other current assets (in thousands):


	As of
	September 30,		December 31,
	2026		2025
Prepaid sign-on fee for hospitality rights		100,000		100,000
Other current receivables		75,549		36,341
Inventory		48,835		57,126
Prepaid taxes		41,638		56,882
Insurance recovery receivables (Note 14) (1)		38,900		—
Prepaid event and production-related costs		24,973		33,406
Amounts due from the Group (Note 16)		10,442		7,259
Assets held for sale		9,625		—
Prepaid insurance		2,590		8,983
Other		71,202		50,021
Total	$	423,754	$	350,018

(1)

Of the total $72.6 million of insurance recoveries associated with stockholder litigation related to WWE, the Company's insurance carriers made payments of $33.7 million as of September 30, 2026.

The following is a summary of accrued liabilities (in thousands):


	As of
	September 30,		December 31,
	2026		2025
Event and production-related costs	$	209,924	$	147,628
Payroll-related costs		115,163		200,373
Legal settlements (Note 14) (1)		81,250		—
Legal and professional fees		66,345		45,775
Interest		25,124		24,815
Accrued customer refunds		7,282		32,702
Accrued capital expenditures		6,389		8,724
Other		69,867		66,286
Total	$	581,344	$	526,303

(1)

Of the total $105.0 million of legal settlement associated with stockholder litigation related to WWE, payments of $23.7 million were made to the plaintiffs as of September 30, 2026.

The following is a summary of other current liabilities (in thousands):


	As of
	September 30,		December 31,
	2026		2025
Collections due to third parties (1)	$	860,531	$	333,550
Federal income tax payable		57,657		9,410
Amounts due to the Group (Note 16)		28,626		31,890
Other		9,160		9,738
Total	$	955,974	$	384,588

(1)

Collections due to third parties represents amounts collected in advance for event-related services and other contractual obligations, most of which is payable to third-party rights holders under contractual agreements.