WARNER BROS. DISCOVERY, INC., 10-K filed on 2/27/2025
Annual Report
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COVER PAGE - USD ($)
$ in Billions
12 Months Ended
Dec. 31, 2024
Feb. 13, 2025
Jun. 30, 2024
Document Information [Line Items]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Dec. 31, 2024    
Current Fiscal Year End Date --12-31    
Document Transition Report false    
Entity File Number 001-34177    
Entity Registrant Name Warner Bros. Discovery, Inc.    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 35-2333914    
Entity Address, Address Line One 230 Park Avenue South    
Entity Address, City or Town New York    
Entity Address, State or Province NY    
Entity Address, Postal Zip Code 10003    
City Area Code 212    
Local Phone Number 548-5555    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction Flag false    
Entity Shell Company false    
Entity Public Float     $ 18
Entity Common Stock, Shares Outstanding (in shares)   2,454,764,337  
Documents Incorporated by Reference
Certain information required in Item 10 through Item 14 of Part III of this Annual Report on Form 10-K is incorporated herein by reference to the Registrant’s definitive Proxy Statement for its 2025 Annual Meeting of Stockholders, which shall be filed with the Securities and Exchange Commission pursuant to Regulation 14A of the Securities Exchange Act of 1934, as amended.
   
Entity Central Index Key 0001437107    
Document Fiscal Year Focus 2024    
Document Fiscal Period Focus FY    
Amendment Flag false    
Series A Common Stock      
Document Information [Line Items]      
Title of 12(b) Security Series A Common Stock    
Trading Symbol WBD    
Security Exchange Name NASDAQ    
Senior Notes Due 2030, 4.302%      
Document Information [Line Items]      
Title of 12(b) Security 4.302% Senior Notes due 2030    
Trading Symbol WBDI30    
Security Exchange Name NASDAQ    
Senior Notes Due 2033, 4.693%      
Document Information [Line Items]      
Title of 12(b) Security 4.693% Senior Notes due 2033    
Trading Symbol WBDI33    
Security Exchange Name NASDAQ    
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AUDIT INFORMATION
12 Months Ended
Dec. 31, 2024
Auditor Information [Abstract]  
Auditor Firm ID 238
Auditor Name PricewaterhouseCoopers LLP
Auditor Location Washington, District of Columbia
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CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Revenues:      
Revenues $ 39,321 $ 41,321 $ 33,817
Costs and expenses:      
Costs of revenues, excluding depreciation and amortization 22,970 24,526 20,442
Selling, general and administrative 9,296 9,696 9,678
Depreciation and amortization 7,037 7,985 7,193
Restructuring and other charges 447 585 3,757
Impairments and loss on dispositions 9,603 77 117
Total costs and expenses 49,353 42,869 41,187
Operating loss (10,032) (1,548) (7,370)
Interest expense, net (2,017) (2,221) (1,777)
Gain on extinguishment of debt 632 17 0
Loss from equity investees, net (121) (82) (160)
Other income (expense), net 150 (29) 347
Loss before income taxes (11,388) (3,863) (8,960)
Income tax (expense) benefit (94) 784 1,663
Net loss (11,482) (3,079) (7,297)
Net loss (income) attributable to noncontrolling interests 129 (38) (68)
Net loss (income) attributable to redeemable noncontrolling interests 42 (9) (6)
Net loss available to Warner Bros. Discovery, Inc. $ (11,311) $ (3,126) $ (7,371)
Net loss per share available to Warner Bros. Discovery, Inc. Series A common stockholders:      
Basic (in dollars per share) $ (4.62) $ (1.28) $ (3.82)
Diluted (in dollars per share) $ (4.62) $ (1.28) $ (3.82)
Weighted average shares outstanding:      
Basic (in shares) 2,450 2,436 1,940
Diluted (in shares) 2,450 2,436 1,940
Distribution      
Revenues:      
Revenues $ 19,701 $ 20,237 $ 16,142
Advertising      
Revenues:      
Revenues 8,090 8,700 8,524
Content      
Revenues:      
Revenues 10,297 11,203 8,360
Other      
Revenues:      
Revenues $ 1,233 $ 1,181 $ 791
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CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Statement of Comprehensive Income [Abstract]      
Net loss $ (11,482) $ (3,079) $ (7,297)
Currency translation      
Change in net unrealized (losses) gains (358) 799 (651)
Less: Reclassification adjustment for net losses (gains) included in net income 49 0 (2)
Net change, net of income tax benefit (expense) of $3, $30 and $(53) (309) 799 (653)
Pension plans, net of income tax benefit (expense) of $5, $(3) and $21 (14) (21) (26)
Derivatives      
Change in net unrealized gains 32 16 4
Less: Reclassification adjustment for net gains included in net income (35) (12) (18)
Net change, net of income tax benefit (expense) of $2, $(2) and $2 (3) 4 (14)
Comprehensive loss (11,808) (2,297) (7,990)
Comprehensive loss (income) attributable to noncontrolling interests 132 (38) (68)
Comprehensive loss (income) attributable to redeemable noncontrolling interests 42 (9) (6)
Comprehensive loss attributable to Warner Bros. Discovery, Inc. $ (11,634) $ (2,344) $ (8,064)
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CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME (Parenthetical) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Statement of Comprehensive Income [Abstract]      
Income tax benefit (expense), currency translation $ 3 $ 30 $ (53)
Income tax benefit (expense) on defined benefit plans 5 (3) 21
Income tax benefit (expense) $ 2 $ (2) $ 2
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CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Current assets:    
Cash and cash equivalents $ 5,312 $ 3,780
Receivables, net 4,947 6,047
Prepaid expenses and other current assets 3,819 4,391
Total current assets 14,078 14,218
Film and television content rights and games 19,102 21,229
Property and equipment, net 6,087 5,957
Goodwill 25,667 34,969
Intangible assets, net 32,299 38,285
Other noncurrent assets 7,327 8,099
Total assets 104,560 122,757
Current liabilities:    
Accounts payable 1,055 1,260
Accrued liabilities 10,438 10,368
Deferred revenues 1,569 1,924
Current portion of debt 2,748 1,780
Total current liabilities 15,810 15,332
Noncurrent portion of debt 36,757 41,889
Deferred income taxes 6,985 8,736
Other noncurrent liabilities 10,070 10,328
Total liabilities 69,622 76,285
Commitments and contingencies (See Note 22)
Redeemable noncontrolling interests 109 165
Warner Bros. Discovery, Inc. stockholders’ equity:    
Series A common stock: $0.01 par value; 10,800 and 10,800 shares authorized; 2,684 and 2,669 shares issued; and 2,454 and 2,439 shares outstanding 27 27
Preferred stock: $0.01 par value; 1,200 and 1,200 shares authorized, 0 shares issued and outstanding 0 0
Additional paid-in capital 55,560 55,112
Treasury stock, at cost: 230 and 230 shares (8,244) (8,244)
Accumulated deficit (12,239) (928)
Accumulated other comprehensive loss (1,067) (741)
Total Warner Bros. Discovery, Inc. stockholders’ equity 34,037 45,226
Noncontrolling interests 792 1,081
Total equity 34,829 46,307
Total liabilities and equity $ 104,560 $ 122,757
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CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares
shares in Millions
Dec. 31, 2024
Dec. 31, 2023
Warner Bros. Discovery, Inc. stockholders’ equity:    
Common stock, par value (in dollars per share) $ 0.01 $ 0.01
Common stock authorized (in shares) 10,800 10,800
Common stock issued (in shares) 2,684 2,669
Common stock outstanding (in shares) 2,454 2,439
Preferred stock, par value (in dollars per share) $ 0.01 $ 0.01
Preferred stock authorized (in shares) 1,200 1,200
Preferred stock issued (in shares) 0 0
Preferred stock outstanding (in shares) 0 0
Treasury stock (in shares) 230 230
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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Operating Activities      
Net loss $ (11,482) $ (3,079) $ (7,297)
Adjustments to reconcile net income to cash provided by operating activities:      
Content rights amortization and impairment 13,946 16,024 14,161
Content restructuring impairments and write-offs 165 115 2,808
Depreciation and amortization 7,037 7,985 7,193
Deferred income taxes (1,732) (2,344) (2,842)
Preferred stock conversion premium 0 0 789
Equity in losses of equity method investee companies and cash distributions 167 157 211
Gain on extinguishment of debt (632) (17) 0
Share-based compensation expense 557 500 412
Impairments and loss on dispositions 9,603 77 116
Gain from derivative instruments, net (16) (151) (501)
Gain on sale of investments (227) 0 (199)
Other, net 115 199 435
Changes in operating assets and liabilities, net of acquisitions and dispositions:      
Receivables, net 1,012 312 181
Film and television content rights, games and production payables, net (12,349) (12,305) (12,562)
Accounts payable, accrued liabilities, deferred revenues and other noncurrent liabilities (529) (820) 1,529
Foreign currency, prepaid expenses and other assets, net (260) 824 (130)
Cash provided by operating activities 5,375 7,477 4,304
Investing Activities      
Purchases of property and equipment (948) (1,316) (987)
Cash (used for) acquired from business acquisitions and working capital settlement 0 (50) 3,612
Investments in and advances to equity investments (109) (112) (168)
Proceeds from sales and maturities of investments 541 0 306
Proceeds from derivative instruments, net 136 121 752
Other investing activities, net 31 98 9
Cash (used in) provided by investing activities (349) (1,259) 3,524
Financing Activities      
Principal repayments of term loans 0 (4,000) (6,000)
Principal repayments of debt, including premiums and discounts to par value (5,043) (2,860) (1,315)
Borrowings from debt, net of discount and issuance costs 1,617 1,496 0
Distributions to noncontrolling interests and redeemable noncontrolling interests (193) (301) (300)
Purchase of redeemable noncontrolling interest 0 (49) 0
Borrowings under commercial paper program and revolving credit facility 14,203 5,207 2,393
Repayments under commercial paper program and revolving credit facility (14,203) (5,214) (2,395)
Other financing activities, net (130) (116) (125)
Cash used in financing activities (3,749) (5,837) (7,742)
Effect of exchange rate changes on cash, cash equivalents, and restricted cash (180) 8 (61)
Net change in cash, cash equivalents, and restricted cash 1,097 389 25
Cash, cash equivalents, and restricted cash, beginning of period 4,319 3,930 3,905
Cash, cash equivalents, and restricted cash, end of period $ 5,416 $ 4,319 $ 3,930
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CONSOLIDATED STATEMENTS OF EQUITY - USD ($)
shares in Millions, $ in Millions
Total
Warner Bros. Discovery, Inc.  Stockholders’ Equity
Preferred Stock
Common Stock
Additional Paid-In Capital
Treasury Stock
Retained Earnings (Accumulated Deficit)
Accumulated Other Comprehensive Loss
Noncontrolling Interests
Beginning balance (in shares) at Dec. 31, 2021     12            
Beginning balance at Dec. 31, 2021 $ 13,033 $ 11,599   $ 7 $ 11,086 $ (8,244) $ 9,580 $ (830) $ 1,434
Beginning balance (in shares) at Dec. 31, 2021       736          
Increase (Decrease) in Stockholders' Equity [Roll Forward]                  
Net (loss) income available to Warner Bros. Discovery, Inc. and attributable to noncontrolling interests (7,303) (7,371)         (7,371)   68
Other comprehensive (loss) income (693) (693)           (693)  
Share-based compensation 399 399     399        
Conversion and issuance of common stock and noncontrolling interest in connection with the acquisition of the WarnerMedia Business (in shares)     (12) (739)          
Conversion and issuance of common stock and noncontrolling interest in connection with the acquisition of the WarnerMedia Business 43,195 43,193   $ (7) 43,173       2
Conversion and issuance of common stock and noncontrolling interest in connection with the acquisition of the WarnerMedia Business (in shares)       2,658          
Conversion and issuance of common stock and noncontrolling interest in connection with the acquisition of the WarnerMedia Business       $ 27          
Tax settlements associated with share-based plans (54) (54)     (54)        
Dividends paid to noncontrolling interests (250)               (250)
Issuance of stock in connection with share-based plans (in shares)       3          
Issuance of stock in connection with share-based plans (in shares)       2          
Issuance of stock in connection with share-based plans 26 26     26        
Redeemable noncontrolling interest adjustments to redemption value (4) (4)         (4)    
Ending balance (in shares) at Dec. 31, 2022     0            
Ending balance at Dec. 31, 2022 48,349 47,095   $ 27 54,630 (8,244) 2,205 (1,523) 1,254
Ending balance (in shares) at Dec. 31, 2022       2,660          
Increase (Decrease) in Stockholders' Equity [Roll Forward]                  
Net (loss) income available to Warner Bros. Discovery, Inc. and attributable to noncontrolling interests (3,088) (3,126)         (3,126)   38
Other comprehensive (loss) income 782 782           782  
Share-based compensation 452 452     452        
Reclassification of redeemable noncontrolling interest to noncontrolling interest and change in noncontrolling interest ownership (See Note 19) 62 2     2       60
Tax settlements associated with share-based plans (70) (70)     (70)        
Redemption of redeemable noncontrolling interest 73 73     73        
Dividends paid to noncontrolling interests (271)               (271)
Issuance of stock in connection with share-based plans (in shares)       9          
Issuance of stock in connection with share-based plans 26 26     26        
Redeemable noncontrolling interest adjustments to redemption value (4) (4)     1   (5)    
Other adjustments to stockholders' equity $ (4) (4)     (2)   (2)    
Ending balance (in shares) at Dec. 31, 2023 0   0            
Ending balance at Dec. 31, 2023 $ 46,307 45,226   $ 27 55,112 (8,244) (928) (741) 1,081
Ending balance (in shares) at Dec. 31, 2023 2,439     2,669          
Increase (Decrease) in Stockholders' Equity [Roll Forward]                  
Net (loss) income available to Warner Bros. Discovery, Inc. and attributable to noncontrolling interests $ (11,440) (11,311)         (11,311)   (129)
Other comprehensive (loss) income (329) (326)           (326) (3)
Share-based compensation 497 497     497        
Tax settlements associated with share-based plans (71) (71)     (71)        
Dividends paid to noncontrolling interests (157)               (157)
Issuance of stock in connection with share-based plans (in shares)       0          
Issuance of stock in connection with share-based plans (in shares)       15          
Issuance of stock in connection with share-based plans 43 43     43        
Redeemable noncontrolling interest adjustments to redemption value $ (21) (21)     (21)   0    
Ending balance (in shares) at Dec. 31, 2024 0   0            
Ending balance at Dec. 31, 2024 $ 34,829 $ 34,037   $ 27 $ 55,560 $ (8,244) $ (12,239) $ (1,067) $ 792
Ending balance (in shares) at Dec. 31, 2024 2,454     2,684          
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DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION
12 Months Ended
Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION
Description of Business
Warner Bros. Discovery is a leading global media and entertainment company that creates and distributes a differentiated and comprehensive portfolio of content and products across television, film, streaming, interactive gaming, publishing, themed experiences, and consumer products through brands including: Discovery Channel, Max, CNN, DC Studios, TNT Sports, HBO, Food Network, TLC, TBS, Warner Bros. Motion Picture Group, Warner Bros. Television Group, Warner Bros. Games, Adult Swim, Turner Classic Movies, and others.
As of December 31, 2024, we classified our operations in three reportable segments:
Studios - Our Studios segment primarily consists of the production and release of feature films for initial exhibition in theaters, production and initial licensing of television programs to our networks/DTC services as well as third parties, distribution of our films and television programs to various third party and internal television and streaming services, distribution through the home entertainment market (physical and digital), related consumer products and themed experience licensing, and interactive gaming.
Networks - Our Networks segment primarily consists of our domestic and international television networks.
DTC - Our DTC segment primarily consists of our premium pay-TV and streaming services.
In December 2024, the Company announced that its board of directors had authorized the Company to implement a new corporate structure. There were no changes to the Company’s reportable segments as a result of this announcement.
Merger with the WarnerMedia Business of AT&T
On April 8, 2022 (the “Closing Date”), Discovery, Inc. (“Discovery”) completed its merger (the “Merger”) with the WarnerMedia business (the “WarnerMedia Business”, “WM Business” or “WM”) of AT&T, Inc. (“AT&T”) and changed its name to Warner Bros. Discovery, Inc. On April 11, 2022, the Company’s shares started trading on Nasdaq under the trading symbol WBD.
The Merger was executed through a Reverse Morris Trust type transaction, under which WM was distributed to AT&T’s shareholders via a pro rata distribution, and immediately thereafter, combined with Discovery. (See Note 3 and Note 4). Prior to the Merger, WMH distributed $40.5 billion to AT&T (subject to working capital and other adjustments) in a combination of cash, debt securities, and WM’s retention of certain debt. Discovery transferred purchase consideration of $42.4 billion in equity to AT&T shareholders in the Merger. In August 2022, the Company and AT&T finalized the post-closing working capital settlement process, which resulted in the Company receiving a $1.2 billion payment from AT&T in the third quarter of 2022 in lieu of adjusting the equity issued as purchase consideration in the Merger. AT&T shareholders received shares of WBD Series A common stock (“WBD common stock”) in the Merger representing 71% of the combined Company and the Company’s pre-Merger shareholders continued to own 29% of the combined Company, in each case on a fully diluted basis.
Discovery was deemed to be the accounting acquirer of the WM Business for accounting purposes under U.S. GAAP; therefore, Discovery is considered the Company’s predecessor and the historical financial statements of Discovery prior to April 8, 2022, are reflected in this Annual Report on Form 10-K as the Company’s historical financial statements. Accordingly, the financial results of the Company as of and for any periods prior to April 8, 2022 do not include the financial results of the WM Business and current and future results will not be comparable to results prior to the Merger.
Labor Disruption
The WGA and SAG-AFTRA went on strike in May and July 2023, respectively, following the expiration of their respective collective bargaining agreements with the AMPTP. The WGA strike ended on September 27, 2023, and a new collective bargaining agreement was ratified on October 9, 2023. The SAG-AFTRA strike ended on November 9, 2023, and a new collective bargaining agreement was ratified on December 5, 2023. As a result of the strikes, we paused certain theatrical and television productions, which resulted in delayed production spending amongst other impacts.
The strikes had a material impact on the operations and results of the Company in 2023. This included a positive impact on cash flow from operations attributed to delayed production spend, and a negative impact on the results of operations attributed to timing and performance of the 2023 film slate, as well as the Company’s ability to produce, license, and deliver content. The Company experienced content completion and delivery delays in the first quarter of 2024 due to the pause in television and theatrical productions in 2023, but did not experience any material impacts for the remainder of 2024.
Basis of Consolidation
The consolidated financial statements include the accounts of the Company and its majority-owned subsidiaries in which a controlling interest is maintained, including variable interest entities (“VIE”) for which the Company is the primary beneficiary. For each non-wholly owned subsidiary, the Company evaluates its ownership and other interests to determine whether it should consolidate the entity or account for its ownership interest as an unconsolidated investment. As part of its evaluation, the Company makes judgments in determining whether the entity is a VIE and, if so, whether it is the primary beneficiary of the VIE and is thus required to consolidate the entity. (See Note 10.) If it is concluded that an entity is not a VIE, then the Company considers its proportional voting interests in the entity. The Company consolidates majority-owned subsidiaries in which a controlling financial interest is maintained. A controlling financial interest is determined by majority ownership and the absence of significant third-party participating rights. Ownership interests in entities for which the Company has significant influence that are not consolidated are accounted for as equity method investments.
Intercompany accounts and transactions between consolidated entities have been eliminated.
Use of Estimates
The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates, judgments and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results may differ from these estimates.
Significant estimates and judgments inherent in the preparation of the consolidated financial statements include accounting for asset impairments, revenue recognition, estimated credit losses, content rights, leases, depreciation and amortization, the determination of ultimate revenues as they relate to amortization of capitalized content rights and accruals of participations and residuals, business combinations, share-based compensation, income taxes, other financial instruments, contingencies, estimated defined benefit plan liabilities, and the determination of whether the Company should consolidate certain entities.
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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Foreign Currency
The reporting currency of the Company is the U.S. dollar. Financial statements of subsidiaries whose functional currency is not the U.S. dollar are translated at exchange rates in effect at the balance sheet date for assets and liabilities and at average exchange rates for revenues and expenses for the respective periods. Translation adjustments are recorded in accumulated other comprehensive loss. Cash flows from the Company’s operations in foreign countries are generally translated at the weighted average rate for the respective periods.
The Company is exposed to foreign currency risk to the extent that it enters into transactions denominated in currencies other than its subsidiaries’ respective functional currencies. Transactions denominated in currencies other than subsidiaries’ functional currencies are recorded based on exchange rates at the time such transactions arise. Such transactions include affiliate and ad sales arrangements, content licensing arrangements, equipment and other vendor purchases and intercompany transactions. Changes in exchange rates with respect to amounts recorded in the Company’s consolidated balance sheets related to these items will result in unrealized foreign currency transaction gains and losses based upon period-end exchange rates. The Company also records realized foreign currency transaction gains and losses upon settlement of the transactions. Foreign currency transaction gains and losses resulting from the conversion of the transaction currency to functional currency are included in other income (expense), net.
Cash and Cash Equivalents
Cash and cash equivalents include cash on hand and highly liquid investments with original maturities of 90 days or less.
Receivables
The Company’s accounts receivable balances and the related credit losses arise primarily from distribution, advertising and content revenue. Receivables include amounts billed and currently due from customers and are presented net of an estimate for credit losses. To assess collectability, the Company analyzes market trends, economic conditions, the aging of receivables and customer specific risks, and records a provision for estimated credit losses expected over the lifetime of receivables. The corresponding expense for the expected credit losses is reflected in selling, general and administrative expenses. The Company does not require collateral with respect to trade receivables.
Revolving Receivables Program
The Company has a revolving agreement to transfer up to $5,200 million of certain receivables through its bankruptcy-remote subsidiary, Warner Bros. Discovery Receivables Funding, LLC, to various financial institutions on a recurring basis in exchange for cash equal to the gross receivables transferred. The Company services the sold receivables for the financial institution for a fee and pays fees to the financial institution in connection with this revolving agreement. The agreement is a continuation of the agreement the WarnerMedia Business had in place prior to the Merger. This agreement is subject to renewal on an annual basis and the transfer limit may be expanded or reduced from time to time. As customers pay their balances, the Company’s available capacity under this revolving agreement increases and typically the Company transfers additional receivables into the program.
The gross value of the proceeds received results in derecognition of receivables and the obligations assumed are recorded at fair value. Cash received is reflected as cash provided by operating activities in the consolidated statements of cash flows. The obligations assumed when proceeds are received relate to expected credit losses on sold receivables and estimated fee payments made on outstanding sold receivables already transferred. The obligations are subsequently adjusted for changes in estimated expected credit losses and interest rates, which are considered Level 3 fair value measurements since the inputs are unobservable (See Note 8). In some cases, the Company may have collections that have not yet been remitted to the bank, resulting in a liability. Increases to accounts payable and subsequent payments are reported as financing activities in the consolidated statements of cash flows.
Accounts Receivable Factoring
The Company has a factoring agreement to sell certain of its non-U.S. trade accounts receivable on a limited recourse basis to a third-party financial institution. The Company accounts for these transactions as sales in accordance with ASC 860, “Transfers and Servicing”, as its continuing involvement subsequent to the transfer is limited to providing certain servicing and collection actions on behalf of the purchaser of the designated trade accounts receivable. Proceeds from amounts factored are recorded as an increase to cash and cash equivalents and a reduction to receivables, net in the consolidated balance sheets. Cash received is also reflected as cash provided by operating activities in the consolidated statements of cash flows. The accounts receivable factoring program is separate and distinct from the revolving receivables program.
Film and Television Content Rights
The Company capitalizes costs to produce television programs and feature films, including direct production costs, production overhead, interest, acquisition costs and development costs, as well as advances for live programming rights, such as sports. Costs to acquire licensed television series and feature film programming rights are capitalized when the license period has begun and the program is accepted and available for airing. Production incentives received from various jurisdictions where the Company produces content are recorded as a reduction to capitalized production costs. All capitalized content and prepaid license fees are classified as noncurrent assets, with the exception of content acquired with an initial license period of 12 months or less and prepaid sports rights expected to air within 12 months.
The Company groups its film and television content rights by monetization strategy: content that is predominantly monetized individually and content that is predominantly monetized as a group.
Content Monetized Individually
For films and television programs predominantly monetized individually, the amount of capitalized film and television production costs (net of incentives) amortized and the amount of participations and residuals to be recognized as expense in a particular period are determined using the individual film forecast method. Under this method, the amortization of capitalized costs and the accrual of participations and residuals are based on the proportion of the film’s or television program’s revenues recognized for such period to the film’s or television program’s estimated remaining ultimate revenues (i.e., the total revenue to be received throughout a film’s or television program’s remaining life cycle).
The process of estimating ultimate revenues requires us to make a series of judgments related to future revenue-generating activities associated with a particular film. Prior to the theatrical release of a film, the Company’s estimates are based on factors such as the historical performance of similar films, the star power of the lead actors, the rating and genre of the film, pre-release market research (including test market screenings), international distribution plans and the expected number of theaters in which the film will be released. Subsequent to release, ultimate revenues are updated to reflect initial performance, which is often predictive of future performance. For a film or television program that is predominantly monetized on its own but also monetized with other films and/or programs (such as on the Company’s DTC or linear services), the Company makes a reasonable estimate of the value attributable to the film or program’s exploitation while monetized with other films/programs and expenses such costs as the film or television program is exhibited. For theatrical films, the period over which ultimate revenues from all applicable sources and exhibition windows are estimated does not exceed 10 years from the date of the film’s initial release. For television programs, the ultimate period does not exceed 10 years from delivery of the first episode, or, if still in production, five years from delivery of the most recent episode, if later. For games, the ultimate period does not exceed two years from the date of the game’s initial release. Ultimates for produced content monetized on an individual basis are reviewed and updated (as applicable) on a quarterly basis; any adjustments are applied prospectively as of the beginning of the fiscal year of the change.
Content Monetized as a Group
For programs monetized as a group, including licensed programming, the Company’s film groups are generally aligned along the Company’s networks and digital content offerings, except for certain international territories wherein content assets are grouped by genre or territory. Adjustments for projected usage are applied prospectively in the period of the change. Participations and residuals are generally expensed in line with the pattern of usage. Streaming content and premium pay-TV amortization for each period is recognized based on estimated viewing patterns as there are generally little to no direct revenues to associate to the individual content assets. As such, viewership is most representative of the use of the title. Licensed rights to film and television programming are typically amortized over the useful life of the program’s license period on a straight-line or accelerated basis. The Company allocates the cost of multi-year sports programming arrangements over the contract period to each event or season based on its projected advertising revenue and an allocation of distribution revenue (estimated relative value). If annual contractual payments related to each season approximate each season’s estimated relative value, the Company expenses the related contractual payments during the applicable season. Amortization of sports rights takes place when the content airs.
Quarterly, the Company prepares analyses to support its content amortization expense. Critical assumptions used in determining content amortization for programming predominantly monetized as a group include: (i) the grouping of content with similar characteristics, (ii) the application of a quantitative revenue forecast model or historical viewership model based on the adequacy of historical data, and (iii) determining the appropriate historical periods to utilize and the relative weighting of those historical periods in the forecast model. The Company then considers the appropriate application of the quantitative assessment given forecasted content use, expected content investment and market trends. Content use and future revenues may differ from estimates based on changes in expectations related to market acceptance, network affiliate fee rates, advertising demand, the number of cable and satellite television subscribers receiving the Company’s networks, the number of subscribers to its streaming services, and program usage. Accordingly, the Company reviews its estimates and planned usage at least quarterly and revises its assumptions if necessary. Any material adjustments from the Company’s review of the amortization rates for assets in film groups are applied prospectively in the period of the change.
Unamortized Film Costs Impairment Assessment
Unamortized film costs are tested for impairment whenever events or changes in circumstances indicate that the fair value of a film (or television program) predominantly monetized on its own, or a film group, may be less than its unamortized costs. In addition, a change in the predominant monetization strategy is considered a triggering event for impairment testing before a title is accounted for as part of a film group. If the carrying value of an individual feature film or television program, or film group, exceeds the estimated fair value, an impairment charge will be recorded in the amount of the difference. For content that is predominantly monetized individually, the Company utilizes estimates including ultimate revenues and additional costs to be incurred (including exploitation and participation costs), in order to determine whether the carrying value of a film or television program is impaired.
Game Development Costs
Game development costs are expensed as incurred before the applicable game reaches technological feasibility, or for online hosted arrangements, before the preliminary project phase is complete and it is probable the project will be completed and the software will be used to perform the function intended. Commencing upon a title’s release, the capitalized game development costs are amortized based on the proportion of the game’s revenues recognized for such period to the game’s total current and anticipated revenues, or, if greater, for non-hosted games, on a straight-line basis over the title’s estimated economic life. Unamortized capitalized game production and development costs are stated at the lower of cost, less accumulated amortization, or net realizable value and reported in “Film and television content rights and games” on the consolidated balance sheets.
Investments
The Company holds investments in equity method investees and equity investments with and without readily determinable fair values. (See Note 10.)
Equity Method Investments
Investments in equity method investees are those for which the Company has the ability to exercise significant influence but does not control and is not the primary beneficiary or the entity is not a VIE and the Company does not have a controlling financial interest. Under this method of accounting, the Company typically records its proportionate share of the net earnings or losses of equity method investees in loss from equity investees, net and a corresponding increase or decrease to the investment balances. Cash payments to equity method investees such as additional investments, loans and advances and expenses incurred on behalf of investees, as well as payments from equity method investees such as dividends, distributions and repayments of loans and advances are recorded as adjustments to investment balances.
The Company evaluates its equity method investments for impairment whenever events or changes in circumstances indicate that the carrying amounts of such investments may not be recoverable. (See “Asset Impairment Analysis” below.)
Equity Investments with Readily Determinable Fair Values
Investments in entities or other securities in which the Company has no control or significant influence and is not the primary beneficiary, and have a readily determinable fair value are recorded at fair value based on quoted market prices and are classified as equity securities or equity investments with readily determinable fair value. The investments are measured at fair value based on a quoted market price per unit in active markets multiplied by the number of units held without consideration of transaction costs (Level 1). Gains and losses are recorded in other income (expense), net on the consolidated statements of operations. (See Note 10 and Note 18.)
Equity Investments without Readily Determinable Fair Values
Equity investments without readily determinable fair values include ownership rights that either (i) do not meet the definition of in-substance common stock or (ii) do not provide the Company with control or significant influence and these investments do not have readily determinable fair values. Equity investments without readily determinable fair values are recorded at cost and adjusted for subsequent observable price changes as of the date that an observable transaction takes place. Adjustments for observable price changes are recorded in other income (expense), net. (See Note 10 and Note 18.)
Property and Equipment
Property and equipment are stated at cost less accumulated depreciation and impairments. Internal use software costs are capitalized during the application development stage; software costs incurred during the preliminary project and post implementation stages are expensed as incurred. Repairs and maintenance expenditures that do not enhance the use or extend the life of property and equipment are expensed as incurred. Depreciation for most property and equipment is recognized using the straight-line method over the estimated useful lives of the assets. (See Note 18.)
Leases
The Company determines if an arrangement is a lease at its inception. Operating lease right-of-use (“ROU”) assets are included in other noncurrent assets. Finance lease ROU assets are included in property and equipment, net. Operating and finance lease liabilities are included in accrued liabilities and other noncurrent liabilities in the consolidated balance sheets. The Company elected the short-term lease recognition exemption and leases with initial terms of one year or less are not recorded in the consolidated balance sheets.
A rate implicit in the lease when readily determinable is used in arriving at the present value of lease payments. As most of the Company’s leases do not provide sufficient information to determine an implicit rate, the Company uses an incremental borrowing rate based on information available at lease commencement date for most of its leases. The incremental borrowing rate is based on the Company's U.S. dollar denominated senior unsecured borrowing curves using public credit ratings adjusted down to a collateralized basis using a combination of recovery rate and credit notching approaches and translated into major contract currencies as applicable.
The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that it will exercise that option. The Company does not separate lease components from non-lease components across all lease categories. Instead, each separate lease component and non-lease component are accounted for as a single lease component. In addition, variable lease payments that are based on an index or rate are included in the measurement of ROU assets and lease liabilities at lease inception. All other variable lease payments are expensed as incurred and are not included in the measurement of ROU assets and lease liabilities. Lease expense for operating leases and short-term leases is recognized on a straight-line basis. For finance leases, the Company recognizes interest expense on lease liabilities using the effective interest method and amortization of ROU assets on a straight-line basis.
Defined Benefit Plans
The Company participates in and/or sponsors a qualified defined benefit pension plan that covers certain U.S. based employees and several U.S. and non-U.S. nonqualified defined benefit pension plans that are noncontributory. Defined benefit plan obligations are based on various assumptions used by the Company’s actuaries in calculating these amounts. These assumptions include discount rates, compensation rate increases, expected return on plan assets, retirement rates and mortality rates. Actual results that differ from the assumptions and changes in assumptions could affect future expenses and obligations.
Asset Impairment Analysis
Goodwill
Goodwill is allocated to the Company’s reporting units, which are its operating segments or one level below its operating segments. The Company evaluates goodwill for impairment annually as of October 1, or earlier if an event or other circumstance indicates that it may not recover the carrying value of the asset. If the Company believes that, as a result of its qualitative assessment, it is more likely than not that the fair value of a reporting unit is greater than its carrying amount, a quantitative impairment test is not required. If a qualitative assessment indicates that it is more likely than not that the carrying value of a reporting unit exceeds its fair value, a quantitative impairment test is performed. If the carrying amount of the reporting unit exceeds its fair value, an impairment charge is recorded for the amount by which the carrying amount exceeds the fair value, not to exceed the amount of goodwill recorded for that reporting unit. The Company typically performs a quantitative impairment test at least every three years, irrespective of the outcome of the Company’s qualitative assessment.
Long-lived Assets
Long-lived assets such as amortizing trademarks and trade names; affiliate, advertising, and subscriber relationships; franchises and other intangible assets; lease ROU assets; and property and equipment are not required to be tested for impairment annually, but rather whenever circumstances indicate that the carrying amount of the asset may not be recoverable. If an impairment analysis is required, the impairment test employed is based on whether the Company’s intent is to hold the asset for continued use or to hold the asset for sale.
If the intent is to hold the asset for continued use, the impairment test requires a comparison of undiscounted future cash flows to the carrying value of the asset group. If the carrying value of the asset group exceeds the undiscounted cash flows, an impairment loss would be recognized equal to the excess of the asset group’s carrying value over its fair value, which is typically determined by discounting the future cash flows associated with that asset group.
If the intent is to hold the asset for sale and certain other criteria are met, the impairment test involves comparing the asset’s carrying value to its estimated fair value less costs to sell. If the carrying value of the asset exceeds the fair value, an impairment loss would be recognized equal to the difference.
Significant judgments used for long-lived asset impairment assessments include identifying the appropriate asset groupings that represent the lowest level for which cash flows are largely independent and primary assets within those groupings, determining whether events or circumstances indicate that the carrying amount of the asset may not be recoverable, determining the future cash flows for the assets involved and assumptions applied in determining fair value, which include reasonable discount rates, growth rates, market risk premiums and other assumptions about the economic environment.
Equity Method Investments and Equity Investments Without Readily Determinable Fair Value
Equity method investments are reviewed for indicators of other-than-temporary impairment on a quarterly basis and are written down to fair value if there is evidence of a loss in value that is other-than-temporary. The estimation of fair value and whether an other-than-temporary impairment has occurred requires the application of significant judgment and future results may vary from current assumptions. If declines in the value of the equity method investments are determined to be other-than-temporary, a loss is recorded in earnings in the current period as a component of loss from equity investees, net on the consolidated statements of operations.
For equity investments without readily determinable fair value, investments are recorded at cost and adjusted for subsequent observable price changes as of the date that an observable transaction takes place. The Company performs a qualitative assessment on a quarterly basis to determine if any observable price changes have occurred. If the qualitative assessment indicates that an observable price change has occurred, a gain or loss is recorded equal to the difference between the fair value and carrying value in the current period as a component of other income (expense), net. (See Note 10.)
Derivative Instruments
The Company uses derivative financial instruments to modify its exposure to market risks from changes in foreign currency exchange rates, interest rates, and from market volatility related to certain investments measured at fair value. At the inception of a derivative contract, the Company designates the derivative based on the Company’s intentions and expectations as to the likely effectiveness as a hedge (see Note 13), as follows:
a hedge of a forecasted transaction or the exposure to variability of cash flows to be received or paid related to a recognized asset or liability (“cash flow hedge”);
a hedge of the foreign currency exposure from net investments in foreign operations (“net investment hedge”);
a hedge of the exposure to changes in fair value of a recognized asset or liability or of an unrecognized firm commitment (“fair value hedge”); or
an instrument with no hedging designation.
Cash Flow Hedges
The Company may designate derivative instruments as cash flow hedges to mitigate foreign currency risk arising from third-party revenue agreements, intercompany licensing agreements, production expenses and rebates, or to hedge the interest rate risk for certain senior notes and forecasted debt issuances. For instruments accounted for as cash flow hedges, the change in the fair value of the forward contract is recorded in other comprehensive loss and reclassified into the statements of operations in the same line item in which the hedged item is recorded and in the same period as the hedged item affects earnings.
Net Investment Hedges
The Company may designate derivative instruments as hedges of net investments in foreign operations. The Company assesses the effectiveness of net investment hedges utilizing the spot-method. The entire change in the fair value of derivatives that qualify as net investment hedges is initially recorded in the currency translation adjustment component of other comprehensive loss. While the change in fair value attributable to hedge effectiveness remains in accumulated other comprehensive loss until the net investment is sold or liquidated, the change in fair value attributable to components excluded from the assessment of hedge effectiveness (e.g., forward points, cross currency basis, etc.) is reflected as a component of interest expense, net in the current period.
Fair Value Hedges
The Company may designate derivative instruments as fair value hedges to mitigate the variability in the fair value of a recognized asset or liability or of an unrecognized firm commitment. For those derivative instruments designated as fair value hedges, the changes in fair value of the derivative instruments, including offsetting changes in fair value of the hedged items are recorded in the statements of operations in the same line item where the hedged risk occurs.
No Hedging Designation
The Company may also enter into derivative instruments that do not qualify for hedge accounting or are not designated as hedges. These instruments are intended to mitigate economic exposures due to exogenous events and changes in foreign currency exchange rates, interest rates, and from market volatility related to certain investments measured at fair value. The changes in fair value of derivatives not designated as hedges are recorded in the statements of operations in the same line item where the hedged risk occurs.
Financial Statement Presentation
Unsettled derivative contracts are recorded at their gross fair values on the consolidated balance sheets. The portion of the fair value that represents cash flows occurring within one year is classified as current, and the portion related to cash flows occurring beyond one year is classified as noncurrent.
Cash flows from designated derivative instruments used as hedges are classified in the consolidated statements of cash flows in the same section as the cash flows of the hedged item. Cash flows from periodic settlement of interest on cross currency swaps and derivative contracts not designated as hedges are reported as investing activities in the consolidated statements of cash flows.
Treasury Stock
When stock is acquired for purposes other than formal or constructive retirement, the purchase price of the acquired stock is recorded in a separate treasury stock account, which is separately reported as a reduction of equity. Treasury stock held by Discovery prior to the Merger was not retired.
When stock is retired or purchased for formal or constructive retirement, the purchase price is initially recorded as a reduction to the par value of the shares repurchased, with any excess purchase price over par value recorded as a reduction to additional paid-in capital related to the series of shares repurchased and any remaining excess purchase price recorded as a reduction to retained earnings. If the purchase price exceeds the amounts allocated to par value and additional paid-in capital related to the series of shares repurchased and retained earnings, the remainder is allocated to additional paid-in capital related to other series of shares.
To determine the cost of treasury stock that is either sold or reissued, the Company uses the last in, first out method. If the proceeds from the re-issuance of treasury stock are greater than the cost, the excess is recorded as additional paid-in capital. If the proceeds from re-issuance of treasury stock are less than the cost, the excess cost first reduces any additional paid-in capital arising from previous treasury stock transactions for that class of stock, and any additional excess is recorded as a reduction of retained earnings.
Revenue Recognition
Revenue is recognized upon transfer of control of promised services or goods to customers in an amount that reflects the consideration that the Company expects to receive in exchange for those services or goods. Revenues do not include taxes collected from customers on behalf of taxing authorities such as sales tax and value-added tax. However, certain revenues include taxes that customers pay to taxing authorities on the Company’s behalf, such as foreign withholding tax. Revenue recognition for each source of revenue is also based on the following policies.
Advertising
Advertising revenues are principally generated from the sale of commercial time on linear (television networks and authenticated TVE applications) and digital platforms (DTC subscription services and websites). A substantial portion of the linear and digital advertising contracts in the U.S. and certain international markets guarantee the advertiser a minimum audience level that either the program in which their advertisements are aired or the advertisement will reach. On the linear platform, the Company provides a service to deliver an advertising campaign which is satisfied by the provision of a minimum number of advertising spots in exchange for a fixed fee over a contract period of one year or less. The Company delivers spots in accordance with these contracts during a variety of day parts and programs. In the agreements governing these advertising campaigns, the Company has also promised to deliver to its customers a guaranteed minimum number of viewers (“impressions”) on a specific television network within a particular demographic (e.g. men aged 18-35). These advertising campaigns are considered to represent a single, distinct performance obligation. Revenues are recognized based on the guaranteed audience level multiplied by the average price per impression. The Company provides the advertiser with advertising until the guaranteed audience level is delivered, and invoiced advertising revenue receivables may exceed the value of the audience delivery. As such, revenues are deferred until the guaranteed audience level is delivered or the rights associated with the guarantee lapse, which is typically less than one year. Audience guarantees are initially developed internally, based on planned programming, historical audience levels, the success of pilot programs, and market trends. Actual audience and delivery information is published by independent ratings services.
Digital advertising contracts typically contain promises to deliver guaranteed impressions in specific markets against a targeted demographic during a stipulated period of time. If the specified number of impressions is not delivered, the transaction price is reduced by the number of impressions not delivered multiplied by the contractually stated price per impression. Each promise is considered a separate performance obligation. For digital contracts with an audience guarantee, advertising revenues are recognized as impressions are delivered. Actual audience delivery is typically reported by independent third parties.
For contracts without an audience guarantee, advertising revenues are recognized as each spot airs. The airing of individual spots without a guaranteed audience level are each distinct, individual performance obligations. The Company allocates the consideration to each spot based on its relative standalone selling price.
Distribution
Distribution revenues are generated from fees charged to network distributors, which include cable, direct-to-home (“DTH”) satellite, telecommunications and digital service providers, and DTC subscribers. Cable operators, DTH satellite operators and telecommunications service providers typically pay royalties via a per-subscriber fee for the right to distribute the Company’s programming under the terms of distribution contracts. The majority of the Company’s distribution fees are collected monthly throughout the year and distribution revenue is recognized over the term of the contracts based on contracted programming rates and reported subscriber levels. The amount of distribution fees due to the Company is reported by distributors based on actual subscriber levels. Such information is generally not received until after the close of the reporting period. In these cases, the Company estimates the number of subscribers receiving the Company’s programming to estimate royalty revenue. Historical adjustments to recorded estimates have not been material. Distribution revenue from fixed-fee contracts is recognized over the contract term based on the continuous delivery of the content to the affiliate. Any monetary incentives provided to distributors other than for distinct goods or services acquired at fair value are recognized as a reduction of revenue over the term.
Although the delivery of linear feeds and digital products, such as video-on-demand (“VOD”) and authenticated TVE applications, are considered distinct performance obligations within a distribution arrangement, on-demand offerings generally match the programs that are airing on the linear network. Therefore, the Company recognizes revenue for licensing arrangements as the license fee is earned and based on continuous delivery for fixed fee contracts.
Revenues associated with digital distribution arrangements are recognized when the Company transfers control of the programming and the rights to distribute the programming to the customer.
For DTC subscription services, the Company recognizes revenue as the service fee is earned over the subscription period.
When linear and DTC distribution arrangements are offered in a bundle deal, consideration is allocated to each deliverable based on its relative standalone selling price, and revenue is recognized as described above.
Content
Content revenues are generated from the release of feature films for initial exhibition in theaters, production of programs licensed for initial television/SVOD exhibition, the additional licensing of feature films and television programs to various television, SVOD and other digital markets, distribution of feature films and television programs in the physical and digital home entertainment market, sales of console games and mobile in-game content, sublicensing of sports rights, and licensing of intellectual property such as characters and brands.
In general, fixed payments for the licensing of intellectual property are recognized as revenue at either the inception of the license term or as sales-based royalties as underlying sales occur if the intellectual property has significant standalone functionality (“functional IP,” such as a produced film or television series), or over the corresponding license term if the licensee’s ability to derive utility is dependent upon our continued support of the intellectual property throughout the license term (“symbolic IP,” such as a character or a brand). Feature films may be produced or acquired for initial exhibition in theaters or direct release on our streaming service. Arrangements with theaters for exhibiting a film over a certain period are generally sales-based royalties and recorded as revenue as the underlying sales of the exhibitors occur.
Television programs are initially produced for broadcast networks, cable networks, premium pay services, first-run syndication or streaming services; revenues are recognized when the programs are available for use by the licensee. Fixed license fee revenues from the subsequent licensing of feature films and television programs in the off-network cable, premium pay, syndication, streaming and international television and streaming markets are also recognized upon availability of the content for use by the licensee. For television/streaming service licenses that include multiple titles with a fixed license fee across all titles, the availability of each title is considered a separate performance obligation, and the fixed fee is allocated to each title based on its estimated relative standalone selling price and recognized as revenue when the title is available for use by the licensee. When the term of an existing agreement is renewed or extended, revenues are recognized when the licensed content becomes available under the renewal or extension. Certain arrangements (e.g., certain pay-TV/SVOD licenses) may include variable license fees that are based on sales of the licensee; these are recognized as revenue as the applicable underlying sales occur.
Revenues from home entertainment sales of feature films and television programs in physical format are generally recognized at the later of the delivery date or the date when made widely available for sale or rental by retailers (“street date”) based on gross sales less a provision for estimated returns, rebates and pricing allowances. The provision is based on management’s estimates by analyzing vendor sales of our product, historical return trends, current economic conditions and changes in customer demand. Revenues from the licensing of television programs and films for electronic sell-through or video-on-demand are recognized when the product has been purchased by and made available to the consumer to either download or stream.
Revenues from sales of console games generally follow the same recognition methods as film and television programs in the home entertainment market. Revenues from digital sales of in-game purchases are assessed for deferral based on type of digital item purchased (e.g., consumable vs. durable) and estimated life of consumer game play and recognized upon purchase or
over time as applicable.
Revenues from the licensing of intellectual property such as characters or brands (e.g., for merchandising or theme parks) are
recognized either straight-line over the license term or as the licensee’s underlying product sales occur (sales-based royalty) depending on which method is most reflective of the earnings process.
Contract Assets and Liabilities
A contract asset is recorded when revenue is recognized in advance of the Company’s right to bill and receive consideration and that right is conditioned upon something other than the passage of time. A contract liability, such as deferred revenue, is recorded when the Company has recorded billings in conjunction with its contractual right or when cash is received in advance of the Company’s performance.
Deferred revenue primarily consists of TV/SVOD content licensing arrangements where the content has not yet been made available to the customer, consumer products and themed experience licensing arrangements with fixed payments, advance payment for DTC subscriptions, cash billed/received for television advertising in advance or for which the guaranteed viewership has not been provided, and advance fees related to the sublicensing of Olympic rights. The amounts classified as current are expected to be earned within the next year.
Payment terms vary by the type and location of the customer and the products or services offered. The term between invoicing and when payment is due is not significant. For certain products or services and customer types, the Company requires payment before the products or services are delivered to the customer.
Share-Based Compensation Expense
The Company has incentive plans under which performance-based restricted stock units (“PRSUs”), service-based restricted stock units (“RSUs”), and stock options may be issued. In addition, the Company offers an Employee Stock Purchase Plan (the “ESPP”). Share-based compensation expense for all awards is recorded as a component of selling, general and administrative expense. Forfeitures for all awards are recognized as incurred. Excess tax benefits realized from the exercise of stock options and vested RSUs, PRSUs and the ESPP are reported as cash inflows from operating activities on the consolidated statements of cash flows.
PRSUs
PRSUs represent the contingent right to receive shares of WBD common stock, and typically vest over one to three years based on continuous service and the attainment of qualitative and quantitative performance targets. The number of PRSUs that vest typically ranges from 0% to 300% based on a sliding scale where achieving or exceeding the performance target will result in 100% to 300% of the PRSUs vesting and achieving 70% or less of the target will result in no portion of the PRSUs vesting. Additionally, for certain PRSUs, the Company’s Compensation Committee has discretion in determining the final number of units that vest, but may not increase the amount of any PRSU award above 100%. Upon vesting, each PRSU becomes convertible into one share of WBD common stock. Holders of PRSUs do not receive payments of dividends in the event the Company pays a cash dividend until such PRSUs are converted into shares of WBD common stock.
Compensation expense for PRSUs is based on the fair value of WBD common stock on the date of grant. Compensation expense for PRSUs that vest based on achieving subjective operating performance conditions or in situations where the employee may withhold taxes in excess of the maximum statutory requirement, is remeasured at fair value each reporting period until the award is settled. Compensation expense for all PRSUs is recognized ratably over the vesting period only when it is probable that the operating performance conditions will be achieved. The Company records a cumulative adjustment to compensation expense for PRSUs if there is a change in the determination of the probability that the operating performance conditions will be achieved.
RSUs
RSUs represent the contingent right to receive shares of WBD common stock, substantially all of which vest ratably each year over periods of three to five years based on continuous service. Compensation expense for RSUs is based on the fair value of the award on the date of grant and is recognized ratably during the vesting period. RSU awards generally provide for accelerated vesting upon termination from the Company if the employee has reached a specified age and years of service and if the grant has been held at least six months from the grant date.
Stock Options
Stock options are granted with an exercise price equal to or in excess of the closing market price of WBD common stock on the date of grant and vest ratably over three or four years from the grant date based on continuous service and expire seven years from the date of grant. Compensation expense for stock options is based on the fair value of the award on the date of grant and is recognized ratably during the vesting period. Stock options generally provide for accelerated vesting upon termination from the Company if the employee has reached a specified age and years of service and if the grant has been held at least six months from the grant date.
The fair values of stock options are estimated using the Black-Scholes option-pricing model. Because the Black-Scholes option-pricing model requires the use of subjective assumptions, changes in these assumptions can materially affect the fair value of awards. For stock options the simplified method is utilized to calculate the expected term, since the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate the expected term. The simplified method considers the period from the date of grant through the mid-point between the vesting date and the end of the contractual term of the award. Expected volatility is based on a combination of implied volatilities from traded options on WBD common stock and historical realized volatility of WBD and peer group common stock. The dividend yield is assumed to be zero because the Company has no history of paying cash dividends and no present intention to pay dividends. The risk-free interest rate is based on U.S. Treasury zero-coupon issues with a remaining term equal to the expected term of the award.
ESPP
The ESPP enables eligible employees to purchase shares of WBD common stock through payroll deductions or other permitted means. The Company recognizes the fair value of the discount associated with shares purchased under the ESPP as share-based compensation expense.
Advertising Costs
Advertising costs are expensed as incurred and are presented in selling, general and administrative expenses. Third-party advertising costs were $2,152 million, $2,428 million and $2,519 million for years ended December 31, 2024, 2023 and 2022, respectively.
Collaborative Arrangements
The Company’s collaborative arrangements primarily relate to arrangements entered into with third parties to jointly finance and distribute certain theatrical and television productions, arrangements entered into with third parties to bundle streaming services, and an arrangement entered into with CBS Broadcasting, Inc. (“CBS”) surrounding The National Collegiate Athletic Association (the “NCAA”).
Co-financing arrangements generally represent the assignment of an economic interest in a film or television series to a producing partner. The Company generally records the amounts received for the assignment of an interest as a reduction of production cost, as the partner assumes the risk for their share of the film or series asset. The substance of these arrangements is that the third-party partner owns an interest in the film or series; therefore, in each period, based on the terms of the arrangement, the Company reflects the estimate of the third-party partner’s interest in the profits or losses incurred on the film or series, using the individual film forecast method, in cost of revenues, excluding depreciation and amortization in the consolidated statements of operations. On occasion, the Company acquires the economic interest in a film from a producing partner; in this case, the Company capitalizes the acquisition cost as a content asset in film and television content rights and games and accounts for the third-party partner’s share in applicable distribution results as described above.
Bundled streaming service arrangements are evaluated at inception to determine whether it is a collaborative agreement based on the facts and circumstances. In the cases of bundled collaborative agreements, the partners share the expenses incurred and revenues generated. In each period, the Company reflects its share of expenses and revenues in the consolidated statements of operations.
The arrangement among Turner, CBS and the NCAA provides Turner and CBS with rights to the NCAA Division I Men’s Basketball Championship Tournament (the “NCAA Tournament”) in the U.S. and its territories and possessions through 2032. The aggregate programming rights fee, production costs, advertising revenues and sponsorship revenues related to the NCAA Tournament and related programming are shared equally by the Company and CBS. However, if the amount paid for the programming rights fee and production costs in any given year exceeds advertising and sponsorship revenues for that year, CBS’ share of such shortfall is limited to specified annual caps. The amounts recorded pursuant to the loss cap were not material during the years ended December 31, 2024 and 2023. In accounting for this arrangement, the Company records advertising revenue for the advertisements aired on its networks and amortizes its share of the programming rights fee based on the estimated relative value of each season over the term of the arrangement.
For our collaborative arrangements entered into with third parties to jointly finance and distribute certain theatrical and television productions, net participation costs of $632 million and $393 million were recorded in cost of revenues, excluding depreciation and amortization for the years ended December 31, 2024 and 2023, respectively.
Income Taxes
Income taxes are recorded using the asset and liability method of accounting for income taxes. Deferred income taxes reflect the net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Deferred taxes are measured using rates the Company expects to apply to taxable income in years in which those temporary differences are expected to reverse. A valuation allowance is provided for deferred tax assets if it is more likely than not such assets will be unrealized.
From time to time, the Company engages in transactions in which the tax consequences may be uncertain. Significant judgment is required in assessing and estimating the tax consequences of these transactions. The Company prepares and files tax returns based on its interpretation of tax laws and regulations. In the normal course of business, the Company’s tax returns are subject to examination by various taxing authorities. Such examinations may result in future tax and interest assessments by these taxing authorities.
In determining the Company’s tax provision for financial reporting purposes, the Company establishes a reserve for unrecognized tax benefits unless the Company determines that such positions are more likely than not to be sustained upon examination based on their technical merits, including the resolution of any appeals or litigation processes. The Company includes interest and where appropriate, penalties, as a component of income tax expense on the consolidated statements of operations. Significant judgment is exercised in evaluating all relevant information, the technical merits of the tax positions, and the accurate measurement of unrecognized tax benefits when determining the amount of reserve and whether positions taken on the Company’s tax returns are more likely than not to be sustained. This also involves the use of significant estimates and assumptions with respect to the potential outcome of positions taken on tax returns that may be reviewed by tax authorities. The Company adjusts its unrecognized tax benefits periodically because of ongoing examinations by, and settlements with, various taxing authorities, as well as changes in tax laws, regulations and interpretations.
In connection with the Merger, the Company entered into a tax matters agreement (“TMA”) with AT&T. Pursuant to the TMA, the Company is responsible for tax liabilities of the WM Business related to the periods prior to AT&T’s ownership of the WM Business (June 14, 2018), and AT&T is responsible for tax liabilities of the WM Business related to the period for which they owned the WM Business (June 15, 2018 through April 8, 2022). With respect to unrecognized tax benefits related to jurisdictions that have joint and several liability among members of the AT&T tax filing group during the AT&T ownership period, the Company has not recorded any liabilities for unrecognized tax benefits or indemnification receivables related to matters that were attributable to jurisdictions that have joint and several liability among members of the AT&T filing group since AT&T was determined to be the primary obligor.
Concentrations Risk
Customers
No individual customer accounted for more than 10% of total consolidated revenues for 2024, 2023 or 2022. The Company had one customer that represented more than 10% of distribution revenue in 2024, which totaled 13%. As of December 31, 2024 and 2023, the Company’s trade receivables do not represent a significant concentration of credit risk as the customers and markets in which the Company operates are varied and dispersed across many geographic areas.
Financial Institutions
Cash and cash equivalents are maintained with several financial institutions. The Company has deposits held with banks that exceed the amount of insurance provided on such deposits. Generally, these deposits may be redeemed upon demand and are maintained with financial institutions of reputable credit and, therefore, bear minimal credit risk.
Counterparty Credit Risk
The Company is exposed to the risk that the counterparties to outstanding derivative financial instruments will default on their obligations. The Company manages these credit risks through the evaluation and monitoring of the creditworthiness of, and concentration of risk with, the respective counterparties. In this regard, credit risk associated with outstanding derivative financial instruments is spread across a relatively broad counterparty base of banks and financial institutions. The Company also has a limited number of arrangements where collateral is required to be posted in the instance that certain fair value thresholds are exceeded. Additionally, the Company may be required to post collateral related to its revolving receivables program. As of December 31, 2024, the Company had posted $105 million of collateral under these arrangements.
Accounting and Reporting Pronouncements Adopted
Segment Reporting
In November 2023, the FASB issued guidance updating the disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses. The amendments are effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024 and should be applied retrospectively to all prior periods presented in the financial statements. The Company adopted the guidance effective January 1, 2024 and has provided the required annual disclosures in Note 23.
Accounting and Reporting Pronouncements Not Yet Adopted
Income Taxes
In December 2023, the FASB issued guidance updating the disclosure requirements for income taxes, primarily through standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. The amendments are effective for fiscal years beginning after December 15, 2024, with early adoption permitted. The amendments should be applied prospectively; however, retrospective application is permitted. The Company did not early adopt the amendments as of December 31, 2024. The Company is currently evaluating the impact of this guidance and will update its tax disclosures upon adoption.
Disaggregation of Income Statement Expenses
In November 2024, the FASB issued guidance updating the disclosure requirements for income statement expenses, primarily through disaggregation of certain types of expenses presented on the income statement. The amendments are effective for fiscal years beginning after December 15, 2026 and for interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The amendments may be applied either: (1) prospectively to financial statements issued for reporting periods after the effective date, or (2) retrospectively to all prior periods presented in the financial statements. The Company is currently evaluating the impact this guidance will have on its disclosures.
v3.25.0.1
EQUITY AND EARNINGS PER SHARE
12 Months Ended
Dec. 31, 2024
Equity And Earnings Per Share [Abstract]  
EQUITY AND EARNINGS PER SHARE EQUITY AND EARNINGS PER SHARE
Common Stock Issued in Connection with the WarnerMedia Merger
In connection with the Merger, each issued and outstanding share of Discovery Series A common stock, Discovery Series B convertible common stock, and Discovery Series C common stock, was reclassified and automatically converted into one share of WBD common stock, and each issued and outstanding share of Discovery Series A-1 convertible preferred stock (“Series A-1 Preferred Stock”) and Series C-1 convertible preferred stock was reclassified and automatically converted into 13.1135 and 19.3648 shares of WBD common stock, respectively.
The Merger required the consent of Advance/Newhouse Programming Partnership under Discovery’s certificate of incorporation as the sole holder of the Series A-1 Preferred Stock. In connection with Advance/Newhouse Programming Partnership’s entry into the consent agreement and related forfeiture of the significant rights attached to the Series A-1 Preferred Stock in the reclassification of the shares of Series A-1 Preferred Stock into common stock, it received an increase to the number of shares of common stock of the Company into which the Series A-1 Preferred Stock converted. The impact of the issuance of such additional shares of common stock was $789 million and was recorded as a transaction expense in selling, general and administrative expense upon the closing of the Merger in the year ended December 31, 2022.
On April 8, 2022, the Company issued 1.7 billion shares of WBD common stock as consideration paid for the acquisition of WM. (See Note 4).
Repurchase Programs
Common Stock
Under the Company’s stock repurchase program, management is authorized to purchase shares of WBD common stock from time to time through open market purchases, privately negotiated transactions at prevailing prices, pursuant to one or more accelerated stock repurchase agreements, or other derivative arrangements as permitted by securities laws and other legal requirements, and subject to stock price, business and market conditions and other factors.
In February 2020, the Company’s board of directors authorized additional stock repurchases of up to $2 billion upon completion of its existing $1 billion repurchase authorization announced in May 2019. All common stock repurchases, including prepaid common stock repurchase contracts, have been made through open market transactions and have been recorded as treasury stock on the consolidated balance sheets. During the years ended December 31, 2024, 2023 and 2022, the Company did not repurchase any of its common stock. Over the life of the Company’s repurchase programs and prior to the Merger and conversion of Discovery common stock to WBD common stock, the Company had repurchased 3 million and 229 million shares of Discovery Series A and Discovery Series C common stock, respectively, for the aggregate purchase price of $171 million and $8.2 billion, respectively.
Earnings Per Share
All share and per share amounts have been retrospectively adjusted to reflect the reclassification and automatic conversion into WBD common stock, except for Series A-1 Preferred Stock, which has not been recast because the conversion of Series A-1 Preferred Stock into WBD common stock in connection with the Merger was considered a discrete event and treated prospectively.
The table below sets forth the Company’s calculated earnings per share (in millions). Earnings per share amounts may not recalculate due to rounding.
Year Ended December 31,
202420232022
Numerator:
Net loss$(11,482)$(3,079)$(7,297)
Less:
Allocation of undistributed income to Series A-1 convertible preferred stock— — (49)
Net loss (income) attributable to noncontrolling interests129 (38)(68)
Net loss (income) attributable to redeemable noncontrolling interests42 (9)(6)
Redeemable noncontrolling interest adjustments of carrying value to redemption value (redemption value does not equal fair value)(3)— — 
Net loss available to Warner Bros. Discovery, Inc. Series A common stockholders for basic and diluted earnings per share$(11,314)$(3,126)$(7,420)
Denominator — weighted average:
Common shares outstanding — basic and diluted2,450 2,436 1,940 
Basic net loss per share allocated to common stockholders$(4.62)$(1.28)$(3.82)
Diluted net loss per share allocated to common stockholders$(4.62)$(1.28)$(3.82)
The table below presents the details of share-based awards that were excluded from the calculation of diluted earnings per share (in millions).
Year Ended December 31,
202420232022
Anti-dilutive share-based awards
76 69 49 
v3.25.0.1
ACQUISITIONS AND DISPOSITIONS
12 Months Ended
Dec. 31, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]  
ACQUISITIONS AND DISPOSITIONS ACQUISITIONS AND DISPOSITIONS
Acquisitions
WarnerMedia
On April 8, 2022, the Company completed its Merger with the WarnerMedia Business of AT&T. The Merger was executed through a Reverse Morris Trust type transaction, under which WM was distributed to AT&T’s shareholders via a pro-rata distribution, and immediately thereafter, combined with Discovery. Discovery was deemed to be the accounting acquirer of WM.
The Merger combined WM’s content library and valuable intellectual property with Discovery’s global footprint, collection of local-language content and deep regional expertise across more than 220 countries and territories. The Company expects this broad, worldwide portfolio of brands, coupled with its DTC potential and the attractiveness of the combined assets, to result in increased market penetration globally. The Merger is also expected to create significant cost synergies for the Company.
Purchase Price
The following table summarizes the components of the aggregate purchase consideration paid to acquire WM (in millions).
Fair value of WBD common stock issued to AT&T shareholders (1)
$42,309 
Estimated fair value of share-based compensation awards attributable to pre-combination services (2)
94 
Settlement of preexisting relationships (3)
(27)
Purchase consideration $42,376 
(1) The fair value of WBD common stock issued to AT&T shareholders represents approximately 1,732 million shares of WBD common stock multiplied by the closing share price for Discovery Series A common stock of $24.43 on Nasdaq on the Closing Date. The number of shares of WBD common stock issued in the Merger was determined based on the number of fully diluted shares of Discovery, Inc. common stock immediately prior to the closing of the Merger, multiplied by the quotient of 71%/29%.
(2) This amount represents the value of AT&T restricted stock unit awards that were not vested and were replaced by WBD restricted stock unit awards with similar terms and conditions as the original AT&T awards. The conversion was based on the ratio of the volume-weighted average per share closing price of AT&T common stock on the ten trading days prior to the Closing Date and the volume-weighted average per share closing price of WBD common stock on the ten trading days following the Closing Date. The fair value of replacement equity-based awards attributable to pre-Merger service was recorded as part of the consideration transferred in the Merger. See Note 15 for additional information.
(3) The amount represents the effective settlement of outstanding payables and receivables between the Company and WM. No gain or loss was recognized upon settlement as amounts were determined to be reflective of fair market value.
Balances reflect rounding of dollar and share amounts to millions, which may result in differences for recalculated standalone amounts compared with the amounts presented above. In August 2022, the Company and AT&T finalized the post-closing working capital settlement process, which resulted in the Company receiving a $1.2 billion payment from AT&T in the third quarter of 2022. AT&T has raised certain claims associated with the Merger that the Company believes are without merit. In connection with the dispute, the Company established an immaterial accrual in the first quarter of 2024.
Purchase Price Allocation
The Company applied the acquisition method of accounting to WM, whereby the excess of the fair value of the purchase price paid over the fair value of identifiable net assets acquired and liabilities assumed was allocated to goodwill. Goodwill reflects the assembled workforce of WM as well as revenue enhancements, cost savings and operating synergies that are expected to result from the Merger. The goodwill recorded as part of the Merger was allocated to the Studios, Networks and DTC reportable segments in the amounts of $9,308 million, $7,074 million and $5,727 million, respectively, and is not deductible for tax purposes.
During 2023, the Company finalized the fair value of assets acquired and liabilities assumed. Measurement period adjustments were reflected in the period in which the adjustments occurred. Adjustments recorded in 2023 were $368 million, primarily related to taxes, and were recorded in other noncurrent assets, deferred income taxes, and other noncurrent liabilities, with an offset to goodwill. The allocation of the purchase price to the assets acquired and liabilities assumed, measurement period adjustments, and a reconciliation to total consideration transferred is presented in the table below (in millions).
Preliminary
April 8, 2022
Measurement Period
Adjustments
Final
April 8, 2022
Cash$2,419 $(10)$2,409 
Accounts receivable4,224 (60)4,164 
Other current assets4,619 (133)4,486 
Film and television content rights and games28,729 (344)28,385 
Property and equipment4,260 13 4,273 
Goodwill21,513 596 22,109 
Intangible assets44,889 100 44,989 
Other noncurrent assets5,206 283 5,489 
Current liabilities (10,544)12 (10,532)
Debt assumed(41,671)(9)(41,680)
Deferred income taxes(13,264)492 (12,772)
Other noncurrent liabilities(8,004)(940)(8,944)
Total consideration paid$42,376 $— $42,376 
The fair values of the assets acquired and liabilities assumed were determined using several valuation approaches including, but not limited to, various cost approaches and income approaches, such as relief from royalty, multi-period excess earnings, and with-or-without methods.
The table below presents a summary of intangible assets acquired, exclusive of content assets, and the weighted average useful life of these assets.
Fair ValueWeighted Average Useful Life in Years
Trade names$21,084 34
Affiliate, advertising and subscriber relationships14,800 6
Franchises7,900 35
Other intangible assets 1,205 
Total intangible assets acquired$44,989 
The Company incurred acquisition-related costs of $162 million and $406 million for the years ended December 31, 2023 and 2022, respectively. These costs were associated with legal and professional services and integration activities and were recognized as operating expenses on the consolidated statements of operations. Additionally, the expense related to the issuance of additional shares of common stock in connection with the conversion of Advance/Newhouse Programming’s Series A-1 Preferred Stock was $789 million and was recorded as a transaction expense in selling, general and administrative expense upon the closing of the Merger. (See Note 3.)
As a result of the Merger, WM’s assets, liabilities, and operations were included in the Company’s consolidated financial statements from the Closing Date. The following table presents WM revenue and earnings as reported within the consolidated financial statements (in millions).
Year Ended December 31, 2022
Revenues:
Advertising$2,849 
Distribution10,980 
Content 10,001 
Other720 
Total revenues24,550 
Inter-segment eliminations(2,225)
Net revenues$22,325 
Net loss available to Warner Bros. Discovery, Inc.$(7,202)
Pro Forma Combined Financial Information
The following unaudited pro forma combined financial information presents the combined results of the Company and WM as if the Merger had been completed on January 1, 2021. The unaudited pro forma combined financial information is presented for informational purposes and is not indicative of the results of operations that would have been achieved if the Merger had occurred on January 1, 2021, nor is it indicative of future results. The following table presents the Company’s pro forma combined revenues and net loss (in millions).
Year Ended December 31, 2022
Revenues$43,095 
Net loss available to Warner Bros. Discovery, Inc.(5,359)
The unaudited pro forma combined financial information includes, where applicable, adjustments for (i) additional costs of revenues from the fair value step-up of film and television library, (ii) additional amortization expense related to acquired intangible assets, (iii) additional depreciation expense from the fair value of property and equipment, (iv) transaction costs and other one-time non-recurring costs, (v) additional interest expense for borrowings related to the Merger and amortization associated with fair value adjustments of debt assumed, (vi) changes to align accounting policies, (vii) elimination of intercompany activity, and (viii) associated tax-related impacts of adjustments. These pro forma adjustments are based on available information as of the date hereof and upon assumptions that the Company believes are reasonable to reflect the impact of the Merger with WM on the Company’s historical financial information on a supplemental pro forma basis. Adjustments do not include costs related to integration activities, cost savings or synergies that have been or may be achieved by the combined business.
BluTV
The Company previously held a 35% interest in BluTV, a SVOD platform entity and content distributor in Turkey that was accounted for as an equity method investment. In December 2023, the Company acquired the remaining 65% of BluTV for $50 million.
Dispositions
In May 2024, the Company sold its 50% interest in All3Media, an equity method investment, for proceeds of $324 million and recorded a gain of $203 million in other income (expense), net in the consolidated statements of operations.
In October 2024, the Company sold its minority interests in Formula E, which were recorded as an equity method investment and an investment without readily determinable fair value, to Liberty Global, a related party, for total proceeds of $217 million and recorded a gain of $61 million in other income (expense), net in the consolidated statements of operations.
During 2023, the Company sold or exited all of the AT&T SportsNets.
In October 2022, the Company sold its 49% stake in Golden Maple Limited (known as Tencent Video VIP) for proceeds of $143 million and recorded a gain of $55 million, and in April 2022 completed the sale of its minority interest in Discovery Education for proceeds of $138 million and recorded a gain of $133 million.
In September 2022, the Company sold 75% of its interest in The CW Network to Nexstar Media Inc. (“Nexstar”), in exchange for Nexstar agreeing to fund a majority of The CW Network’s expenses and the retention of the Company’s share of certain receivables that existed prior to the transaction. There was no cash consideration exchanged in the transaction. The Company recorded an immaterial gain and retained a 12.5% ownership interest in The CW Network, which is accounted for as an equity method investment.
v3.25.0.1
GOODWILL AND OTHER INTANGIBLE ASSETS
12 Months Ended
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
GOODWILL AND OTHER INTANGIBLE ASSETS GOODWILL AND OTHER INTANGIBLE ASSETS
Goodwill
Changes in the carrying value of goodwill attributable to each business unit were as follows (in millions).
StudiosNetworksDTCTotal
December 31, 2022$8,963 $17,557 $7,918 $34,438 
Acquisitions (See Note 4)
245 (24)127 348 
Foreign currency translation and other adjustments64 97 22 183 
December 31, 2023$9,272 $17,630 $8,067 $34,969 
Impairment of goodwill— (9,147)— (9,147)
Foreign currency translation and other adjustments(75)(64)(16)(155)
December 31, 2024$9,197 $8,419 $8,051 $25,667 
The carrying amount of goodwill at the Networks segment included accumulated impairments of $10.8 billion and $1.6 billion as of December 31, 2024 and 2023, respectively. The Studios and DTC segments did not include any accumulated impairments as of December 31, 2024 and 2023.
Intangible Assets
Finite-lived intangible assets subject to amortization consisted of the following (in millions, except years).
 
 Weighted
Average
Amortization
Period (Years)
December 31, 2024December 31, 2023
GrossAccumulated 
Amortization
NetGrossAccumulated
Amortization
Net
Trademarks and trade names27$22,835 $(4,212)$18,623 $22,935 $(2,688)$20,247 
Affiliate, advertising and subscriber relationships824,240 (18,528)5,712 24,335 (14,730)9,605 
Franchises357,900 (789)7,111 7,900 (426)7,474 
Character rights14995 (197)798 995 (125)870 
Other6586 (531)55 591 (502)89 
Total$56,556 $(24,257)$32,299 $56,756 $(18,471)$38,285 
Amortization expense for finite-lived intangible assets reflects the pattern in which the assets’ economic benefits are consumed over their estimated useful lives. For assets whose economic benefits are anticipated to be consumed evenly, a straight-line method is utilized. For assets in which the economic benefits are expected to be recognized unevenly over the useful life of the asset, an accelerated method such as the sum-of-the-months’ digits method is utilized. Amortization expense related to finite-lived intangible assets was $5,935 million, $6,854 million and $6,237 million for the years ended December 31, 2024, 2023 and 2022, respectively.
During 2024, as a result of the goodwill impairment charge discussed below and recorded in the second quarter of 2024, and the long-term trends and risks associated with the Company’s Networks reporting unit, the Company reassessed and shortened the useful lives for certain of its linear networks trade names. This change was considered a change in estimate, was accounted for prospectively, and resulted in incremental amortization expense of $184 million for the year ended December 31, 2024.
During 2023, the Company reassessed the useful lives and amortization methods for its linear networks and HBO trademarks and trade names, and its DC franchise, and concluded the pattern of amortization should be accelerated. Accordingly, the Company has changed the amortization method for these assets from the straight-line method to the sum-of-the-months’ digits method. This change was considered a change in estimate, was accounted for prospectively, and resulted in incremental amortization expense of $368 million for the year ended December 31, 2023.
Amortization expense relating to intangible assets subject to amortization for each of the next five years and thereafter is estimated to be as follows (in millions).
20252026202720282029Thereafter
Amortization expense$4,578 $3,423 $2,636 $2,013 $1,768 $17,881 
Impairment Analysis
We perform fair value-based impairment tests of goodwill and intangible assets with indefinite lives on an annual basis, and between annual tests if an event occurs or if circumstances change that would more likely than not reduce the fair value of a reporting unit or an indefinite-lived intangible asset below its carrying value.
Significant judgments and assumptions for all quantitative goodwill tests performed include discount rates, control premiums, terminal growth rates, relevant comparable company earnings multiples and the amount and timing of expected future cash flows, including revenue growth rates and profit margins.
2024 Impairment Analysis
During the second quarter of 2024, the Company performed goodwill and intangible assets impairment monitoring procedures for all of its reporting units and concluded the delta between market capitalization and book value, continued softness in the U.S. linear advertising market, and uncertainty related to affiliate and sports rights renewals, including the NBA, represented a triggering event for the Networks reporting unit.
As a result, the Company elected to perform a quantitative impairment assessment for all of its reporting units in the second quarter of 2024. For the Networks reporting unit, fair value was determined using a DCF method. The key judgments and assumptions used in the DCF method to determine the fair value of the Networks reporting unit were as follows:
•    The expected future cash flows in terms of their amount and timing. These cash flows, utilized in the DCF analysis, are derived from the reporting unit’s budget and its strategic long-term plan, which reflect expectations based upon operating performance and assumptions consistent with those of a market participant with regards to affiliate revenue, sports rights, and continued softness in the U.S. linear advertising market.
•    Long-term growth rate of negative 3%.
•    A discount rate of 10.5%. This is reflective of the risks inherent in the future cash flows of the reporting unit and market conditions.
Given the inherent uncertainty in determining the assumptions underlying a DCF analysis, actual results may differ from those used in the valuations.
The carrying value of the Networks reporting unit exceeded its fair value and the Company recorded a pre-tax, non-cash goodwill impairment charge of $9.1 billion during the second quarter of 2024 in impairments and loss on dispositions in the consolidated statements of operations. The goodwill impairment charge does not have an impact on the calculation of the Company’s financial covenants under the Company’s debt arrangements.
As of October 1, 2024, the Company performed a quantitative goodwill impairment assessment for all of its reporting units. The estimated fair value of each reporting unit exceeded its carrying value and, therefore, no impairment was recorded. The DTC reporting unit had headroom of 20%. The Studios reporting unit, which had headroom of 16%, and the Networks reporting unit, which had headroom of 12%, both had fair values in excess of carrying value of less than 20%. The fair values of the reporting units were determined using a combination of DCF and market valuation methodologies.
The Company continues to monitor its reporting units for triggers that could impact the recoverability of goodwill. Long-term trends and risks the Company is monitoring in its ongoing assessment include, but are not limited to, the following:
the delta between market capitalization and book value;
uncertainty related to affiliate rights renewals associated with the Company’s Networks and DTC reporting units;
declining levels of global GDP growth and continued softness in the U.S. linear advertising market associated with the Company’s Networks reporting unit;
content licensing trends and volatility related to the performance of theatrical film and game slates in the Company’s Studios reporting unit; and
risks in executing the projected growth strategies of the Company’s DTC reporting unit.
2023 and 2022 Impairment Analysis
For the 2023 and 2022 annual impairment tests, the Company performed a quantitative goodwill impairment assessment for all reporting units. The estimated fair value of each reporting unit exceeded its carrying value and, therefore, no impairment was recorded.
Fair Value Measurements
The determination of fair value of the Company’s reporting units represents a Level 3 fair value measurement in the fair value hierarchy due to its use of internal projections and unobservable measurement inputs. Changes in significant judgments and estimates could significantly impact the determined fair value of the reporting unit or the valuation of intangible assets. Changes to assumptions that would decrease the fair value of the reporting unit may result in corresponding increases to the impairment of goodwill at the reporting unit.
v3.25.0.1
RESTRUCTURING AND OTHER CHARGES
12 Months Ended
Dec. 31, 2024
Restructuring and Related Activities [Abstract]  
RESTRUCTURING AND OTHER CHARGES RESTRUCTURING AND OTHER CHARGES
In connection with the completion of its Merger with the WarnerMedia Business of AT&T on April 8, 2022, the Company has announced and has taken actions to implement projects to achieve cost synergies for the Company, which include, among other things, strategic content programming assessments, organization restructuring, facility consolidation activities, and other contract termination costs. While the Company’s restructuring efforts are ongoing, the merger-related restructuring program was considered to be substantially completed as of December 31, 2024. During 2023, the Company initiated a strategic realignment plan associated with its Warner Bros. Pictures Animation group. During 2024, the Company initiated two additional restructuring initiatives; an organizational and personnel restructuring plan and a restructuring initiative associated with its Warner Bros. Games group.
Restructuring and other charges by reportable segment and corporate and inter-segment eliminations were as follows (in millions).
Year Ended December 31,
202420232022
Studios$263 $225 $1,050 
Networks85 201 1,003 
DTC66 1,551 
Corporate and inter-segment eliminations96 93 153 
Total restructuring and other charges$447 $585 $3,757 
During the year ended December 31, 2024, restructuring and other charges primarily included organization restructuring costs of $246 million, content impairments and other content development costs and write-offs of $165 million, and contract terminations and other restructuring costs of $36 million. Facility consolidation impairment charges of $411 million were recorded in impairment and loss on dispositions in the consolidated statements of operations during the year ended December 31, 2024.
During the year ended December 31, 2023, restructuring and other charges primarily included content impairments and other content development costs and write-offs of $115 million, contract terminations and facility consolidation activities of $111 million, and organization restructuring costs of $359 million.
During the year ended December 31, 2022, restructuring and other charges primarily included charges related to strategic content programming initiatives, inclusive of content impairments, content development costs and write-offs, content contract terminations, and other content related charges of $3,133 million. In addition, there were restructuring charges related to organization restructuring of $607 million and facility consolidation activities and other contract terminations of $17 million.
Changes in restructuring liabilities recorded in accrued liabilities and other noncurrent liabilities by major category and by reportable segment and corporate were as follows (in millions).
StudiosNetworksDTCCorporateTotal
December 31, 2022
$156 $361 $188 $159 $864 
Contract termination accruals, net48 16 15 87 
Employee termination accruals, net47 175 60 78 360 
Other accruals— — — 
Cash paid(153)(352)(176)(172)(853)
December 31, 202398 202 80 80 460 
Contract termination accruals, net— — 
Employee termination accruals, net79 84 24 78 265 
Other accruals(2)(20)(17)
Cash paid(83)(180)(53)(107)(423)
December 31, 2024$95 $105 $31 $58 $289 
v3.25.0.1
REVENUES
12 Months Ended
Dec. 31, 2024
Revenue from Contract with Customer [Abstract]  
REVENUES REVENUES
Disaggregated Revenue
The following table presents the Company’s revenues disaggregated by revenue source (in millions).
Year Ended December 31, 2024
StudiosNetworksDTCCorporate and Inter-segment EliminationsTotal
Revenues:
Distribution$$10,680 $9,022 $(9)$19,701 
Advertising7,306 855 (76)8,090 
Content 10,717 1,848 428 (2,696)10,297 
Other877 341 1,233 
Totals$11,607 $20,175 $10,313 $(2,774)$39,321 
Year Ended December 31, 2023
StudiosNetworksDTCCorporate and Inter-segment EliminationsTotal
Revenues:
Distribution$17 $11,521 $8,703 $(4)$20,237 
Advertising15 8,342 548 (205)8,700 
Content11,358 1,005 886 (2,046)11,203 
Other802 376 17 (14)1,181 
Totals$12,192 $21,244 $10,154 $(2,269)$41,321 
Year Ended December 31, 2022
StudiosNetworksDTCCorporate and Inter-segment EliminationsTotal
Revenues:
Distribution$12 $9,759 $6,371 $— $16,142 
Advertising15 8,224 371 (86)8,524 
Content9,156 1,120 522 (2,438)8,360 
Other548 245 10 (12)791 
Totals$9,731 $19,348 $7,274 $(2,536)$33,817 
Accounts Receivable and Credit Losses
The allowance for credit losses was not material at December 31, 2024 and 2023.
Contract Assets and Liabilities
The following table presents contract liabilities on the consolidated balance sheets (in millions).
CategoryBalance Sheet LocationDecember 31, 2024December 31, 2023
Contract liabilitiesDeferred revenues$1,569 $1,924 
Contract liabilitiesOther noncurrent liabilities206 160 
The change in deferred revenue for the year ended December 31, 2024 primarily reflects cash payments received or contracted billings recorded for which the performance obligations were not satisfied prior to the end of the period, partially offset by $1,643 million of revenues recognized that were included in the deferred revenue balance at December 31, 2023. Revenue recognized for the year ended December 31, 2023 related to the deferred revenue balance at December 31, 2022 was $1,354 million. Contract assets were not material as of December 31, 2024 and 2023.
Transaction Price Allocated to Remaining Performance Obligations
Most of the Company’s distribution contracts are licenses of functional intellectual property where revenue is derived from royalty-based arrangements, for which revenues are recorded as a function of royalties earned to date instead of estimating incremental royalty contract revenue. However, there are certain other distribution arrangements that are fixed price or contain minimum guarantees that extend beyond one year. The Company recognizes revenue for fixed fee distribution contracts monthly based on minimum monthly fees by calculating one twelfth of annual license fees specified in its distribution contracts, or based on the pro-rata fees earned calculated on the license fees specified in the distribution contract.
The Company’s content licensing contracts and sports sublicensing deals are licenses of functional intellectual property.
The Company’s brand licensing contracts are licenses of symbolic intellectual property.
The Company’s advertising contracts are principally generated from the sale of advertising campaigns comprised of multiple commercial units. In contracts with guaranteed impressions, we have identified the overall advertising campaign as the performance obligation to be satisfied over time, and impressions delivered against the satisfaction of our guarantee as the measure of progress. Certain of these arrangements extend beyond one year.
The following table presents a summary of remaining performance obligations by contract type (in millions).
Contract TypeDecember 31, 2024Duration
Distribution - fixed price or minimum guarantee$2,407 
Through 2031
Content licensing and sports sublicensing4,416 
Through 2032
Brand licensing3,006 
Through 2052
Advertising757 
Through 2030
Other133 
Through 2029
Total$10,719 
The value of unsatisfied performance obligations disclosed above does not include: (i) contracts involving variable consideration for which revenues are recognized in accordance with the sales or usage-based royalty exception, which typically have a similar duration as the contracts disclosed above, and (ii) contracts with an original expected length of one year or less, such as most advertising contracts; however for content licensing revenues, including revenues associated with the licensing of theatrical and television product for television and streaming services, the Company has included all contracts regardless of duration.
v3.25.0.1
SALES OF RECEIVABLES
12 Months Ended
Dec. 31, 2024
Receivables [Abstract]  
SALES OF RECEIVABLES SALES OF RECEIVABLES
Revolving Receivables Program
During 2024, the Company amended its revolving receivables program to reduce the facility limit to $5,200 million and extend the program to June 2025. The outstanding portfolio of receivables derecognized from our consolidated balance sheets was $4,637 million and $5,200 million as of December 31, 2024 and 2023, respectively.
For the years ended December 31, 2024, 2023 and 2022, the Company recognized $116 million, $79 million, and $256 million, respectively, in selling, general and administrative expenses from the revolving receivables program in the consolidated statements of operations (net of non-designated derivatives in 2024 and 2023). (See Note 13.)
The following table presents a summary of receivables sold (in millions).
Year Ended December 31,
20242023
Gross receivables sold/cash proceeds received$15,254 $13,340 
Collections reinvested under revolving receivables program(15,818)(13,506)
Net cash proceeds remitted$(564)$(166)
Net receivables sold$15,153 $13,178 
Obligations recorded (Level 3)$361 $405 
The following table presents a summary of the amounts transferred or pledged (in millions).
December 31, 2024December 31, 2023
Gross receivables pledged as collateral$2,402 $3,088 
Restricted cash pledged as collateral$100 $500 
Balance sheet classification:
Receivables, net$2,039 $2,780 
Prepaid expenses and other current assets$100 $500 
Other noncurrent assets$363 $308 
Accounts Receivable Factoring
Total trade accounts receivable sold under the Company’s factoring arrangement was $313 million and $383 million for the years ended December 31, 2024 and 2023, respectively. The impact to the consolidated statements of operations was immaterial for the years ended December 31, 2024, 2023 and 2022. This accounts receivable factoring agreement is separate and distinct from the revolving receivables program.
v3.25.0.1
CONTENT RIGHTS
12 Months Ended
Dec. 31, 2024
Intangible Assets, Net (Excluding Goodwill) [Abstract]  
CONTENT RIGHTS CONTENT RIGHTS
For purposes of amortization and impairment, capitalized content costs are grouped based on their predominant monetization strategy: individually or as a group. Programming rights are presented as two separate captions: licensed content and advances and live programming and advances. Live programming includes licensed sports rights and related advances. The table below presents the components of content rights (in millions).
December 31, 2024
Predominantly Monetized Individually
Predominantly Monetized as a Group
Total
Theatrical film production costs:
Released, less amortization$1,478 $— $1,478 
Completed and not released480 — 480 
In production and other1,308 — 1,308 
Television production costs:
Released, less amortization1,470 5,678 7,148 
Completed and not released314 767 1,081 
In production and other392 2,008 2,400 
Total theatrical film and television production costs$5,442 $8,453 $13,895 
Licensed content and advances, net4,369 
Live programming and advances, net1,375 
Game development costs, less amortization247 
Total film and television content rights and games19,886 
Less: Current content rights and prepaid license fees, net(784)
Total noncurrent film and television content rights and games$19,102 
December 31, 2023
Predominantly Monetized Individually
Predominantly Monetized as a Group
Total
Theatrical film production costs:
Released, less amortization$2,823 $— $2,823 
Completed and not released107 — 107 
In production and other1,300 — 1,300 
Television production costs:
Released, less amortization1,471 5,317 6,788 
Completed and not released380 606 986 
In production and other417 2,624 3,041 
Total theatrical film and television production costs$6,498 $8,547 $15,045 
Licensed content and advances, net4,519 
Live programming and advances, net1,943 
Game development costs, less amortization565 
Total film and television content rights and games22,072 
Less: Current content rights and prepaid license fees, net(843)
Total noncurrent film and television content rights and games$21,229 
Content amortization consisted of the following (in millions).
Year Ended December 31,
202420232022
Predominantly monetized individually$3,999 $5,165 $5,175 
Predominantly monetized as a group9,554 10,648 8,935 
Total content amortization$13,553 $15,813 $14,110 
Content expense includes amortization, impairments, and development expense and is generally a component of costs of revenues on the consolidated statements of operations. For the year ended December 31, 2024, total content impairments were $558 million, of which content impairments and other content development costs and write-offs of $165 million were primarily due to the abandonment of certain titles in connection with the fourth quarter 2024 restructuring initiative associated with the Warner Bros. Games group and are reflected in restructuring and other charges in the Studios segment.
For the year ended December 31, 2023, total content impairments were $326 million, of which content impairments and other content development costs and write-offs of $115 million were primarily due to the abandonment of certain films in connection with the third quarter 2023 strategic realignment plan associated with the Warner Bros. Pictures Animation group and are reflected in restructuring and other charges in the Studios segment.
For the year ended December 31, 2022, total content impairments were $2,807 million. Content impairments of $2,756 million and content development write-offs of $377 million were due to the abandonment of certain content categories in connection with the strategic realignment of content following the Merger and are reflected in restructuring and other charges in the Studios, Networks and DTC segments. (See Note 6.)
The table below presents the expected future amortization expense of the Company’s film and television content rights, licensed content and advances, live programming rights and advances, and games as of December 31, 2024 (in millions).
Year Ending December 31,
202520262027
Released investment in films and television content:
Monetized individually$946 $547 $468 
Monetized as a group2,312 1,284 804 
Licensed content and advances1,394 812 603 
Live programming and advances1,136 33 25 
Games66 — 
Completed and not released investment in films and television content:
Monetized individually$647 
Monetized as a group309 
At December 31, 2024, acquired film and television libraries are being amortized using straight-line or other accelerated amortization methods through 2033.
v3.25.0.1
INVESTMENTS
12 Months Ended
Dec. 31, 2024
Investments [Abstract]  
INVESTMENTS INVESTMENTS
The Company’s equity investments consisted of the following, net of investments recorded in other noncurrent liabilities (in millions).
CategoryBalance Sheet LocationOwnershipDecember 31, 2024December 31, 2023
Equity method investments:
The Chernin Group (TCG) 2.0-A, LPOther noncurrent assets44%$240 $249 
nC+Other noncurrent assets32%128 142 
TNT SportsOther noncurrent assets50%92 102 
OtherOther noncurrent assets261 503 
Total equity method investments721 996 
Investments with readily determinable fair valuesOther noncurrent assets41 53 
Investments without readily determinable fair values
Other noncurrent assets (a)
353 438 
Total investments $1,115 $1,487 
(a) Investments without readily determinable fair values included $17 million as of December 31, 2024 and December 31, 2023 that were included in prepaid expenses and other current assets.
Equity Method Investments
Certain of the Company’s other equity method investments are VIEs, for which the Company is not the primary beneficiary. As of December 31, 2024, the Company’s maximum exposure for all its unconsolidated VIEs, including the investment carrying values and unfunded contractual commitments made on behalf of VIEs, was approximately $569 million. The Company’s maximum estimated exposure excludes the non-contractual future funding of VIEs. The aggregate carrying values of these VIE investments were $550 million and $697 million as of December 31, 2024 and 2023, respectively. The Company recognized its portion of VIE operating results with losses of $24 million, $75 million, and $87 million for the years ended December 31, 2024, 2023 and 2022, respectively, in loss from equity investees, net, on the consolidated statements of operations.
Equity Investments Without Readily Determinable Fair Values Assessed Under the Measurement Alternative
The Company recorded impairments and upward adjustments for its other equity investments without readily determinable fair values of $27 million and $16 million during the year ended December 31, 2024, respectively, as a result of observable price changes in orderly transactions for the identical or similar investment of the same issuer. The changes in fair value as a result of observable price changes is recorded in other income (expense), net on the consolidated statements of operations. (See Note 18.) As of December 31, 2024, the Company had recorded cumulative impairments of $260 million and cumulative upward adjustments of $25 million for its equity method investments without readily determinable fair values.
v3.25.0.1
DEBT
12 Months Ended
Dec. 31, 2024
Debt Disclosure [Abstract]  
DEBT DEBT
The table below presents the components of outstanding debt (in millions).
December 31,
Weighted-Average
Interest Rate as of
12/31/2024
20242023
Floating rate senior notes with maturities of 5 years or less— %$— $40 
Senior notes with maturities of 5 years or less4.11 %13,744 13,664 
Senior notes with maturities between 5 and 10 years4.37 %7,853 8,607 
Senior notes with maturities greater than 10 years5.20 %17,930 21,644 
Total debt39,527 43,955 
Unamortized discount, premium, debt issuance costs, and fair value adjustments for acquisition accounting, net(22)(286)
Debt, net of unamortized discount, premium, debt issuance costs, and fair value adjustments for acquisition accounting39,505 43,669 
Current portion of debt(2,748)(1,780)
Noncurrent portion of debt$36,757 $41,889 
During the year ended December 31, 2024, the Company commenced a tender offer to purchase for cash up to $2.61 billion in aggregate purchase price (excluding accrued and unpaid interest) of (i) DCL’s outstanding 3.900% Senior Notes due 2024, 4.000% Senior Notes due 2055, 4.650% Senior Notes due 2050, 4.950% Senior Notes due 2042, 4.875% Senior Notes due 2043, 5.200% Senior Notes due 2047, and 5.300% Senior Notes due 2049; (ii) Scripps Networks Interactive, Inc.’s (“Scripps Networks”) outstanding 3.900% Senior Notes due 2024; (iii) the legacy WarnerMedia Business’s outstanding 4.650% Senior Notes due 2044, 4.850% Senior Notes due 2045, 4.900% Senior Notes due 2042, and 5.350% Senior Notes due 2043; and (iv) WMH’s outstanding 5.050% Senior Notes due 2042, which was funded using the aggregate net proceeds from debt financing transactions together with available cash on hand and other available sources of liquidity. The Company completed the tender offer in June 2024 by purchasing senior notes in the aggregate principal amount of $3,399 million validly tendered and accepted for purchase pursuant to the offer and recorded a gain on extinguishment of $542 million.
During the year ended December 31, 2024, the Company also repaid in full at maturity $296 million of aggregate principal amount outstanding of its senior notes due November 2024; £400 million ($529 million equivalent at repayment) of aggregate principal amount outstanding of its senior notes due September 2024; $48 million of aggregate principal amount outstanding of its senior notes due June 2024; $726 million of aggregate principal amount outstanding of its senior notes due February and March 2024; and completed open market repurchases for $965 million of aggregate principal amount outstanding of its senior notes.
During the year ended December 31, 2024, the Company issued €650 million of 4.302% fixed rate senior notes due January 2030 and €850 million of 4.693% fixed rate senior notes due May 2033, the proceeds of which were used to fund the aforementioned tender offer. After December 2029 and February 2033, respectively, the senior notes are redeemable at par plus accrued and unpaid interest.
During the year ended December 31, 2023, the Company’s wholly-owned subsidiaries, Warner Media, LLC (“WML”), Historic TW Inc. (“TWI”), DCL, and WMH, commenced cash tender offers to purchase for cash any and all of (i) WML’s outstanding 4.050% Senior Notes due 2023 and 3.550% Senior Notes due 2024; (ii) TWI’s outstanding 7.570% Senior Notes due 2024; (iii) DCL’s outstanding 3.800% Senior Notes due 2024; and (iv) WMH’s outstanding 3.528% Senior Notes due 2024 and 3.428% Senior Notes due 2024. The Company completed the tender offers in August 2023 by purchasing senior notes in the amount of $1.9 billion validly tendered and accepted for purchase pursuant to the offers. During the year ended December 31, 2023, the Company also commenced a tender offer to purchase for cash any and all of its outstanding Floating Rate Notes due in 2024. The Company completed the tender offer in June 2023 by purchasing Floating Rate Notes in the amount of $460 million validly tendered and accepted for purchase pursuant to the offer.
During the year ended December 31, 2023, the Company also repaid $4.0 billion of aggregate principal amount outstanding of its term loan prior to the due date of April 2025; repaid in full at maturity $42 million of aggregate principal amount outstanding of its senior notes due December 2023, $178 million of aggregate principal amount outstanding of its senior notes due September 2023, and $106 million of aggregate principal amount outstanding of its senior notes due February 2023; and completed open market repurchases for $183 million of aggregate principal amount outstanding of its senior notes.
During the year ended December 31, 2023, the Company issued $1.5 billion of 6.412% fixed rate senior notes due March 2026. After March 2024, the senior notes are redeemable at par plus accrued and unpaid interest.
As of December 31, 2024, all senior notes are fully and unconditionally guaranteed by the Company, Scripps Networks, DCL (to the extent it is not the primary obligor on such senior notes), and WMH (to the extent it is not the primary obligor on such senior notes), except for $1,043 million of senior notes of the legacy WarnerMedia Business assumed by the Company in connection with the Merger and $11 million of un-exchanged senior notes issued by Scripps Networks.
Revolving Credit Facility and Commercial Paper Programs
In October 2024, DCL and certain subsidiaries of the Company, as borrowers, entered into a multicurrency revolving credit agreement (the “Credit Agreement”), replacing the existing $6.0 billion multicurrency revolving credit agreement dated June 9, 2021 (as amended). The Credit Agreement provides for a senior revolving credit facility (the “Credit Facility”) with aggregate commitments of $6.0 billion and includes a $150 million sublimit for the issuance of standby letters of credit. DCL may also request additional commitments up to $1.0 billion from the lenders upon satisfaction of certain conditions. The obligations of the borrowers under the Credit Agreement are unsecured and are guaranteed by the Company, Scripps Networks, and WMH. The Credit Agreement is available on a revolving basis until October 2029, with an option for up to two additional 364-day renewal periods subject to the lenders’ consent.
Additionally, the Company's commercial paper program is supported by the Credit Facility. Under the commercial paper program, the Company may issue up to $1.0 billion. Borrowing capacity under the Credit Facility is effectively reduced by any outstanding borrowings under the commercial paper program.
As of December 31, 2024 and 2023, the Company had no outstanding borrowings under the Credit Facility or the commercial paper program.
The Credit Agreement contains customary representations and warranties as well as affirmative and negative covenants, and also requires maintenance of a minimum consolidated interest coverage ratio of 3.00 to 1.00 and a maximum consolidated leverage ratio of 4.50 to 1.00. As of December 31, 2024, the Company was in compliance with all applicable covenants and there were no events of default under the Credit Agreement.
Long-term Debt Repayment Schedule
The following table presents a summary of scheduled debt and estimated interest payments, excluding the revolving credit facility and commercial paper borrowings, for the next five years based on the amount of the Company’s debt outstanding as of December 31, 2024 (in millions).
20252026202720282029Thereafter
Long-term debt repayments$2,749 $2,239 $4,677 $1,767 $2,312 $25,783 
Interest payments$1,792 $1,674 $1,532 $1,408 $1,324 $19,606 
v3.25.0.1
LEASES
12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
LEASES LEASES
The Company has operating and finance leases for transponders, office space, studio facilities, software, and other equipment. The Company’s leases were reflected in the Company’s consolidated balance sheets as follows (in millions).
December 31,
20242023
Operating LeasesLocation on Balance Sheet
Operating lease right-of-use assetsOther noncurrent assets$2,373 $3,074 
Operating lease liabilities (current)Accrued liabilities$307 $332 
Operating lease liabilities (noncurrent)Other noncurrent liabilities2,731 3,019 
Total operating lease liabilities$3,038 $3,351 
Finance Leases
Finance lease right-of-use assetsProperty and equipment, net$432 $249 
Finance lease liabilities (current)Accrued liabilities$107 $74 
Finance lease liabilities (noncurrent)Other noncurrent liabilities356 191 
Total finance lease liabilities$463 $265 
Supplemental information related to leases was as follows.
December 31,
20242023
Weighted average remaining lease term (in years):
Operating leases1111
Finance leases65
Weighted average discount rate
Operating leases4.43 %4.42 %
Finance leases5.11 %4.17 %
The Company’s leases have remaining lease terms of up to 28 years, some of which include multiple options to extend the leases for up to a total of 20 years. Most leases are not cancelable prior to their expiration.
The components of lease cost were as follows (in millions):
Year Ended December 31,
202420232022
Operating lease cost$441 $540 $372 
Finance lease cost:
Amortization of right-of-use assets$111 $85 $78 
Interest on lease liabilities19 
Total finance lease cost$130 $93 $86 
Variable fees and other(a)
$44 $74 $66 
Total lease cost $615 $707 $524 
(a) Includes variable lease payments related to our operating and finance leases and costs of leases with initial terms of less than one year.
Supplemental cash flow information related to leases was as follows (in millions):
Year Ended December 31,
202420232022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases$(476)$(501)$(360)
Operating cash flows from finance leases$(19)$(19)$(15)
Financing cash flows from finance leases$(95)$(74)$(70)
Right-of-use assets obtained in exchange for lease obligations:
Operating leases$78 $364 $490 
Finance leases$300 $95 $39 
Maturities of lease liabilities as of December 31, 2024 were as follows (in millions):
Operating LeasesFinance Leases
2025$432 $130 
2026377 112 
2027349 91 
2028338 57 
2029334 30 
Thereafter2,072 115 
Total lease payments3,902 535 
Less: Imputed interest(864)(72)
Total$3,038 $463 
During the year ended December 31, 2024, ROU asset impairment charges were $411 million and were primarily related to impairments of the Company’s Hudson Yards, New York office as a result of recoverability tests performed during the year as subleases for the office were executed. The impairment charges were recorded in impairment and loss on dispositions in the consolidated statements of operations.
As of December 31, 2024, the Company has additional leases that have not yet commenced with total minimum lease payments of approximately $66 million.
LEASES LEASES
The Company has operating and finance leases for transponders, office space, studio facilities, software, and other equipment. The Company’s leases were reflected in the Company’s consolidated balance sheets as follows (in millions).
December 31,
20242023
Operating LeasesLocation on Balance Sheet
Operating lease right-of-use assetsOther noncurrent assets$2,373 $3,074 
Operating lease liabilities (current)Accrued liabilities$307 $332 
Operating lease liabilities (noncurrent)Other noncurrent liabilities2,731 3,019 
Total operating lease liabilities$3,038 $3,351 
Finance Leases
Finance lease right-of-use assetsProperty and equipment, net$432 $249 
Finance lease liabilities (current)Accrued liabilities$107 $74 
Finance lease liabilities (noncurrent)Other noncurrent liabilities356 191 
Total finance lease liabilities$463 $265 
Supplemental information related to leases was as follows.
December 31,
20242023
Weighted average remaining lease term (in years):
Operating leases1111
Finance leases65
Weighted average discount rate
Operating leases4.43 %4.42 %
Finance leases5.11 %4.17 %
The Company’s leases have remaining lease terms of up to 28 years, some of which include multiple options to extend the leases for up to a total of 20 years. Most leases are not cancelable prior to their expiration.
The components of lease cost were as follows (in millions):
Year Ended December 31,
202420232022
Operating lease cost$441 $540 $372 
Finance lease cost:
Amortization of right-of-use assets$111 $85 $78 
Interest on lease liabilities19 
Total finance lease cost$130 $93 $86 
Variable fees and other(a)
$44 $74 $66 
Total lease cost $615 $707 $524 
(a) Includes variable lease payments related to our operating and finance leases and costs of leases with initial terms of less than one year.
Supplemental cash flow information related to leases was as follows (in millions):
Year Ended December 31,
202420232022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases$(476)$(501)$(360)
Operating cash flows from finance leases$(19)$(19)$(15)
Financing cash flows from finance leases$(95)$(74)$(70)
Right-of-use assets obtained in exchange for lease obligations:
Operating leases$78 $364 $490 
Finance leases$300 $95 $39 
Maturities of lease liabilities as of December 31, 2024 were as follows (in millions):
Operating LeasesFinance Leases
2025$432 $130 
2026377 112 
2027349 91 
2028338 57 
2029334 30 
Thereafter2,072 115 
Total lease payments3,902 535 
Less: Imputed interest(864)(72)
Total$3,038 $463 
During the year ended December 31, 2024, ROU asset impairment charges were $411 million and were primarily related to impairments of the Company’s Hudson Yards, New York office as a result of recoverability tests performed during the year as subleases for the office were executed. The impairment charges were recorded in impairment and loss on dispositions in the consolidated statements of operations.
As of December 31, 2024, the Company has additional leases that have not yet commenced with total minimum lease payments of approximately $66 million.
v3.25.0.1
DERIVATIVE FINANCIAL INSTRUMENTS
12 Months Ended
Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
DERIVATIVE FINANCIAL INSTRUMENTS DERIVATIVE FINANCIAL INSTRUMENTS
In the normal course of business, the Company is exposed to foreign currency exchange rate market risk and interest rate fluctuations. As part of its risk management strategy, the Company uses derivative financial instruments, primarily foreign currency forward contracts, fixed-to-fixed currency swaps, total return swaps, and interest rate swaps, to hedge certain foreign currency, market value and interest rate exposures. The Company’s objective is to reduce earnings volatility by offsetting gains and losses resulting from these exposures with losses and gains on the derivative contracts used to hedge them. The Company does not enter into or hold derivative financial instruments for speculative trading purposes.
There were no amounts eligible to be offset under master netting agreements as of December 31, 2024 and 2023. The fair value of the Company’s derivative financial instruments at December 31, 2024 and 2023 was determined using a market-based approach (Level 2). The following table summarizes the Company’s derivative financial instruments recorded on its consolidated balance sheets (in millions).
December 31, 2024December 31, 2023
Fair ValueFair Value
NotionalPrepaid expenses and other current assetsOther non-
current assets
Accrued liabilitiesOther non-
current liabilities
NotionalPrepaid expenses and other current assetsOther non-
current assets
Accrued liabilitiesOther non-
current liabilities
Cash flow hedges:
Foreign exchange
$1,608 $47 $14 $25 $28 $1,484 $40 $$37 $
Net investment hedges: (a)
Cross-currency swaps
421 — — 1,779 23 12 42 
Fair value hedges:
Interest rate swaps— — — — — 1,500 — — 
No hedging designation:
Foreign exchange951 18 14 122 1,058 83 
Cross-currency swaps
210 — — — — — — — 
Total return swaps454 — — 16 — 395 19 — — — 
Total
$73 $21 $55 $155 $90 $21 $45 $138 
(a) Excludes €1,500 million of euro-denominated notes ($1,558 million equivalent at December 31, 2024) and £402 million of sterling notes ($513 million equivalent at December 31, 2023) designated as net investment hedges. (See Note 11.)
Derivatives Designated for Hedge Accounting
Cash Flow Hedges
The Company uses foreign exchange forward contracts to mitigate the foreign currency risk related to revenues, production rebates, and production expenses. As production spend occurs or when rebate receivables are recognized, foreign forward exchange contracts designated as cash flow hedges are de-designated. Upon de-designation, gains and losses on these derivatives directly impact earnings in the same line and same period as the hedged risk. These cash flow hedges are carried at fair market value on the Company’s consolidated balance sheets. Hedge effectiveness is assessed using the spot method, with fair market value changes recorded in other comprehensive loss until the hedged item affects earnings. Excluded components, including forward points, are included in current earnings.
The Company is exposed to foreign currency risk associated with its British Pound Sterling denominated debt and executed a fixed-to-fixed cross-currency swap in 2022 to mitigate this risk. During the year ended December 31, 2023, the Company unwound the cross-currency swaps related to its Sterling debt and recognized a gain of $76 million as an adjustment to other comprehensive income.
The Company is exposed to interest rate risk associated with future issuances of debt and unwound the forward starting swap derivatives designated as hedging instruments to mitigate this risk in 2022. Realized gains from these derivatives will remain in other comprehensive loss until the debt is issued during the hedging window or the hedging window expires, which extends through 2025, and interest payments are made. An immaterial portion of the realized gain was released in 2024 since no debt was issued during this period of the hedging window.
The following table presents the pre-tax impact of derivatives designated as cash flow hedges on income and other comprehensive loss (in millions).
Year Ended December 31,
202420232022
Gains (losses) recognized in accumulated other comprehensive loss:
Foreign exchange - derivative adjustments$37 $23 $
Gains (losses) reclassified into income from accumulated other comprehensive loss:
Foreign exchange - distribution revenue22 (5)(1)
Foreign exchange - advertising revenue
Foreign exchange - costs of revenues25 
Foreign exchange - other income (expense), net
— 18 — 
Interest rate - interest expense, net(5)(1)(2)
Interest rate - gain (loss) on extinguishment of debt(4)— 
 Interest rate - other income (expense), net
20 — — 
If current fair values of designated cash flow hedges as of December 31, 2024 remained static over the next twelve months, the amount the Company would reclassify from accumulated other comprehensive loss into income in the next twelve months would not be material for the current fiscal year. The maximum length of time the Company is hedging exposure to the variability in future cash flows is 31 years.
Net Investment Hedges
The Company is exposed to foreign currency risk associated with the net assets of non-USD functional entities and uses fixed-to-fixed cross currency swaps to mitigate this risk.
During the year ended December 31, 2024, to mitigate the currency risk associated with the net assets of non-USD functional entities, the Company designated its €1,500 million denominated debt issued in May 2024 as a net investment hedge (see Note 11) and subsequently de-designated and re-designated €225 million of its Euro denominated debt.
During the year ended December 31, 2024, the Company also designated an additional €900 million of fixed-to-fixed cross currency swaps as a net investment hedge and subsequently settled €300 million and de-designated €200 million of fixed-to-fixed cross currency swaps designated as a net investment hedge.
During the year ended December 31, 2023, to mitigate the risk associated with the net assets of non-USD functional entities, the Company re-designated its Sterling denominated debt due in 2024 as a net investment hedge after the unwind of the cash flow hedge previously noted. During the year ended December 31, 2024, the Company de-designated £255 million of the Sterling debt, repaid the Sterling debt in full at maturity, and settled the remaining £145 million designated as a net investment hedge.
The Company is also exposed to foreign currency risk stemming from foreign denominated debt. During the year ended December 31, 2023, the Company settled its Euro denominated debt that was acquired in connection with the Merger and was designated as the hedging instrument in a net investment hedge.
The following table presents the pre-tax impact of derivatives designated as net investment hedges on other comprehensive loss (in millions). Other than amounts excluded from effectiveness testing, there were no other material gains (losses) reclassified from accumulated other comprehensive loss to income during the years ended December 31, 2024, 2023 and 2022.
Year Ended December 31,
Amount of gain (loss) recognized in AOCILocation of gain (loss) recognized in income on derivative (amount excluded from effectiveness testing)Amount of gain (loss) recognized in income on derivative (amount excluded from effectiveness testing)
202420232022202420232022
Cross currency swaps$70 $43 $46 Interest expense, net$$24 $33 
Euro denominated notes (foreign denominated debt)78 N/A— — — 
Sterling denominated notes (foreign denominated debt)(5)(11)112 N/A— — — 
Total$143 $35 $162 $$24 $33 
Fair Value Hedges
During the year ended December 31, 2023, the Company issued $1.5 billion of 6.412% fixed rate senior notes due March 2026. Simultaneously, the Company entered into a fixed-to-floating interest rate swap designated as a fair value hedge to allow the Company to mitigate the variability in the fair value of its senior notes due to fluctuations in the benchmark interest rate. Changes in the fair value of the senior note and the interest rate swap were recorded in interest expense, net. The fair value hedge was settled during the year ended December 31, 2024.
Derivatives Not Designated for Hedge Accounting
The Company has deferred compensation plans that have risk related to the fair market value gains and losses on investments and uses total return swaps to mitigate this risk. The gains and losses associated with these swaps are recorded to selling, general and administrative expenses, offsetting the deferred compensation investment gains and losses.
The Company is exposed to risk of secured overnight financing rate changes in connection with securitization interest paid on the receivables securitization program. To mitigate this risk, the Company entered into and unwound and settled $3.0 billion notional of non-designated interest rate swaps for an immaterial realized gain during the year ended December 31, 2024. The Company entered into and unwound and settled $6.0 billion notional of non-designated interest rate swaps for a total realized gain of $63 million during the year ended December 31, 2023. The gains and losses on these derivatives are recorded to selling, general and administrative expenses, offsetting securitization interest expense.
The following table presents the pre-tax gains (losses) on derivatives not designated as hedges and recognized in selling, general and administrative expense and other income (expense), net in the consolidated statements of operations (in millions).
Year Ended December 31,
 202420232022
Interest rate swaps$19 $63 $— 
Total return swaps31 46 
Total in selling, general and administrative expense50 109 
Interest rate swaps(3)20 512 
Cross-currency swaps— 
Foreign exchange derivatives(27)(37)
Total in other income (expense), net
(29)28 475 
Total$21 $137 $480 
v3.25.0.1
FAIR VALUE MEASUREMENTS
12 Months Ended
Dec. 31, 2024
Fair Value Disclosures [Abstract]  
FAIR VALUE MEASUREMENTS FAIR VALUE MEASUREMENTS
Fair value is defined as the amount that would be received for selling an asset or paid to transfer a liability in an orderly transaction between market participants. Assets and liabilities carried at fair value are classified in the following three categories:
Level 1 - Quoted prices for identical instruments in active markets.
Level 2 - Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets.
Level 3 - Valuations derived from techniques in which one or more significant inputs are unobservable.
The table below presents assets and liabilities measured at fair value on a recurring basis (in millions).
 
December 31, 2024
CategoryBalance Sheet LocationLevel 1Level 2Level 3Total
Assets
Cash equivalents:
Time depositsCash and cash equivalents$— $95 $— $95 
Equity securities:
Money market fundsCash and cash equivalents46 — — 46 
Mutual fundsPrepaid expenses and other current assets16 — — 16 
Company-owned life insurance contractsPrepaid expenses and other current assets— — 
Mutual fundsOther noncurrent assets216 — — 216 
Company-owned life insurance contractsOther noncurrent assets— 102 — 102 
Total$278 $198 $— $476 
Liabilities
Deferred compensation planAccrued liabilities$62 $— $— $62 
Deferred compensation planOther noncurrent liabilities650 — — 650 
Total$712 $— $— $712 
December 31, 2023
CategoryBalance Sheet LocationLevel 1Level 2Level 3Total
Assets
Cash equivalents:
Time depositsCash and cash equivalents$— $105 $— $105 
Equity securities:
Money market fundsCash and cash equivalents— — 
Mutual fundsPrepaid expenses and other current assets42 — — 42 
Company-owned life insurance contractsPrepaid expenses and other current assets— — 
Mutual fundsOther noncurrent assets233 — — 233 
Company-owned life insurance contractsOther noncurrent assets— 97 — 97 
Total$276 $203 $— $479 
Liabilities
Deferred compensation planAccrued liabilities$67 $— $— $67 
Deferred compensation planOther noncurrent liabilities614 — — 614 
Total$681 $— $— $681 
Equity securities include money market funds, investments in mutual funds held in separate trusts, which are owned as part of the Company’s supplemental retirement plans, and company-owned life insurance contracts. (See Note 17.) The fair value of the deferred compensation plan liability was determined based on the fair value of the related investments elected by employees. Company-owned life insurance contracts are recorded at their cash surrender value, which approximates fair value (Level 2).
In addition to the financial instruments listed in the tables above, the Company holds other financial instruments, including cash deposits, accounts receivable, accounts payable, and senior notes. The carrying values for such financial instruments, other than the senior notes, each approximated their fair values as of December 31, 2024 and 2023. The estimated fair value of the Company’s outstanding senior notes, including accrued interest, using quoted prices from over-the-counter markets, considered Level 2 inputs, was $34.9 billion and $40.5 billion as of December 31, 2024 and 2023, respectively.
The Company’s derivative financial instruments are discussed in Note 13, its investments with readily determinable fair value are discussed in Note 10, and the obligation for its revolving receivable program is discussed in Note 8.
v3.25.0.1
SHARE-BASED COMPENSATION
12 Months Ended
Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]  
SHARE-BASED COMPENSATION SHARE-BASED COMPENSATION
The Company has various incentive plans under which PRSUs, RSUs, and stock options have been issued. Upon exercise or vesting of stock awards, the Company issues new shares from its existing authorized but unissued shares. As of December 31, 2024, there were 192 million shares of common stock in reserves that were available for future issuance under the incentive plans.
Share-Based Compensation Expense
The table below presents the components of share-based compensation expense (in millions).
Year Ended December 31,
202420232022
PRSUs$89 $65 $
RSUs415 375 337 
Stock options53 60 71 
SARs— — 
Total share-based compensation expense$557 $500 $412 
Tax benefit recognized$96 $97 $79 
Liability-classified share-based compensation awards include certain PRSUs. The Company recorded total liabilities for cash-settled and other liability-classified share-based compensation awards of $66 million and $36 million as of December 31, 2024 and 2023, respectively. The current portion of the liability for cash-settled and other liability-classified awards was $27 million and $10 million as of December 31, 2024 and 2023, respectively.
Share-Based Award Activity
PRSUs
The table below presents PRSU activity (in millions, except years and weighted-average grant price).
PRSUsWeighted-
Average
Grant
Date Fair Value
Weighted-Average
Remaining
Contractual
Term
(years)
Aggregate
Fair
Value
Outstanding as of December 31, 20234.2 $16.36 1.4$48 
Granted6.1 $8.66 
Performance adjustments2.4 $15.26 
Converted(2.9)$16.70 $25 
Outstanding as of December 31, 20249.8 $11.20 1.2$104 
Vested and expected to vest as of December 31, 20249.8 $11.20 1.2$104 
Convertible as of December 31, 20240.9 $15.34 0.0$10 
As of December 31, 2024, there was $49 million of unrecognized compensation cost related to PRSUs.
RSUs
The table below presents RSU activity (in millions, except years and weighted-average grant price).

RSUs
Weighted-
Average
Grant
Date Fair Value
Weighted-Average
Remaining
Contractual
Term
(years)
Aggregate
Fair
Value
Outstanding as of December 31, 202344.0 $18.52 1.3$501 
Granted56.8 $8.64 
Vested(17.0)$19.71 $153 
Forfeited(5.0)$13.78 
Outstanding as of December 31, 202478.8 $11.41 1.6$835 
Vested and expected to vest as of December 31, 202478.8 $11.41 1.6$835 
As of December 31, 2024, there was $493 million of unrecognized compensation cost related to RSUs, of which $19 million is related to cash settled RSUs. Stock settled RSUs are expected to be recognized over a weighted-average period of 1.6 years, and cash settled RSUs are expected to be recognized over a weighted-average period of 1.5 years.
Stock Options
The table below presents stock option activity (in millions, except years and weighted-average exercise price).
Stock OptionsWeighted-
Average
Exercise
Price
Weighted-
Average
Remaining
Contractual
Term
(years)
Aggregate
Intrinsic
Value
Outstanding as of December 31, 202332.1 $33.73 3.3$— 
Granted4.1 $8.67 
Forfeited(0.2)$25.63 
Outstanding as of December 31, 202436.0 $30.90 2.7$7.8 
Vested and expected to vest as of December 31, 202436.0 $30.90 2.7$7.8 
Exercisable as of December 31, 202418.2 $30.99 1.3$— 
The Company received cash payments from the exercise of stock options totaling $0 million, $0 million, and $1 million during 2024, 2023 and 2022, respectively. As of December 31, 2024, there was $80 million of unrecognized compensation cost related to stock options, which is expected to be recognized over a weighted-average period of 1.8 years.
The fair value of stock options is estimated using the Black-Scholes option-pricing model. The weighted-average assumptions used to determine the fair value of stock options as of the date of grant during 2024, 2023 and 2022 were as follows.
Year Ended December 31,
202420232022
Risk-free interest rate4.19 %4.35 %1.46 %
Expected term (years)4.74.55.0
Expected volatility54.37 %54.80 %42.15 %
The weighted-average grant date fair value of options granted during 2024, 2023 and 2022 was $4.30, $7.43 and $9.60, respectively, per option. The total intrinsic value of options exercised during 2024, 2023 and 2022 was $0 million.
v3.25.0.1
INCOME TAXES
12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
INCOME TAXES INCOME TAXES
The domestic and foreign components of loss before income taxes were as follows (in millions).
 Year Ended December 31,
 202420232022
Domestic$(11,843)$(4,702)$(8,747)
Foreign455 839 (213)
Loss before income taxes$(11,388)$(3,863)$(8,960)
The components of the provision for income taxes were as follows (in millions).
 Year Ended December 31,
 202420232022
Current:
Federal$983 $753 $629 
State and local321 57 143 
Foreign522 750 407 
1,826 1,560 1,179 
Deferred:
Federal(1,488)(1,845)(2,367)
State and local(276)(548)(418)
Foreign32 49 (57)
(1,732)(2,344)(2,842)
Income tax expense (benefit)$94 $(784)$(1,663)
The following table reconciles the Company’s effective income tax rates to the U.S. federal statutory income tax rates.
Year Ended December 31,
202420232022
Pre-tax income at U.S. federal statutory income tax rate$(2,391)21 %$(811)21 %$(1,881)21 %
Non-deductible goodwill impairment1,881 (17)%— — %— — %
State and local income taxes, net of federal tax benefit30 — %(388)10 %(218)%
Effect of foreign operations331 (3)%342 (9)%246 (3)%
Preferred stock conversion premium charge— — %— — %166 (2)%
Change in unrecognized tax benefits153 (1)%33 (1)%(6)— %
Other, net90 (1)%40 (1)%30 — %
Income tax expense (benefit)$94 (1)%$(784)20 %$(1,663)19 %
Income tax expense (benefit) was $94 million and $(784) million, and the Company’s effective tax rate was (1)% and 20% for 2024 and 2023, respectively. In 2024, the Company recorded a non-cash goodwill impairment charge of $9.1 billion, the majority of which was not deductible for tax purposes. (See Note 5.) For the year ended December 31, 2024, the increase in income tax expense compared to the same period in 2023 was primarily attributable to a decrease in pre-tax book loss (excluding the non-cash goodwill impairment charge), an increase in state and local income taxes (including a state deferred tax adjustment recorded in the year ended December 31, 2024 and a one-time favorable release of an unrecognized state tax benefit in 2023 that did not recur in 2024), and a one-time favorable release of an unrecognized U.S. tax benefit in 2023 that did not recur in 2024.
Income tax benefit was $(784) million and $(1,663) million, and the Company’s effective tax rate was 20% and 19% for 2023 and 2022, respectively. The decrease in tax benefit for the year ended December 31, 2023 was primarily attributable to a decrease in pre-tax book loss and the effect of foreign operations, including taxation and allocation of income and losses across various foreign jurisdictions. These decreases were partially offset by an unrecognized state tax benefit remeasurement following a multi-year tax settlement and a favorable state deferred tax adjustment recorded in the year ended December 31, 2023. The decrease for the year ended December 31, 2023 was further offset by a one-time expense incurred in 2022 related to a preferred stock conversion transaction expense that was not deductible for tax purposes. (See Note 3.)
Components of deferred income tax assets and liabilities were as follows (in millions).
 December 31,
 20242023
Deferred income tax assets:
Accounts receivable$— $(86)
Tax attribute carry-forward2,661 2,908 
Lease liabilities793 851 
Accrued liabilities and other1,180 919 
Total deferred income tax assets4,634 4,592 
Valuation allowance(2,043)(2,191)
Net deferred income tax assets2,591 2,401 
Deferred income tax liabilities:
Accounts receivable(267)— 
Intangible assets(6,916)(7,988)
Right-of-use assets(636)(796)
Content rights(342)(685)
Equity method investments and other outside basis differences(61)(411)
Other(741)(560)
Total deferred income tax liabilities(8,963)(10,440)
Net deferred income tax liabilities$(6,372)$(8,039)
As of December 31, 2024, the company maintains a valuation allowance of $2,043 million to offset deferred tax assets attributable to certain foreign net operating losses, and to a lesser extent U.S. federal and state tax attribute carryforwards.
The Company’s net deferred income tax assets and liabilities were reported on the consolidated balance sheets as follows (in millions).
 December 31,
 20242023
Noncurrent deferred income tax assets (included within other noncurrent assets)$613 $697 
Deferred income tax liabilities(6,985)(8,736)
Net deferred income tax liabilities$(6,372)$(8,039)
The Company’s loss carry-forwards were reported on the consolidated balance sheets as follows (in millions).
FederalStateForeign
Loss carry-forwards$47 $1,350 $8,255 
Deferred tax asset related to loss carry-forwards11 71 1,972 
Valuation allowance against loss carry-forwards(6)(46)(1,544)
Earliest expiration date of loss carry-forwards202820252025
A reconciliation of the beginning and ending amounts of unrecognized tax benefits (without related interest and penalty amounts) is as follows (in millions).
 Year Ended December 31,
 202420232022
Beginning balance$2,147 $1,929 $420 
Additions based on tax positions related to the current year148 147 302 
Additions for tax positions of prior years250 195 35 
Additions for tax positions acquired in business combinations— 247 1,353 
Reductions for tax positions of prior years(76)(275)(114)
Settlements(30)(46)(20)
Reductions due to lapse of statutes of limitations(51)(62)(34)
Changes due to foreign currency exchange rates(17)12 (13)
Ending balance$2,371 $2,147 $1,929 
As of December 31, 2024, if the Company were to recognize the full amount of unrecognized tax benefits, $2,182 million would reduce the Company’s income tax expense and effective tax rate after giving effect to interest deductions and offsetting benefits from other tax jurisdictions.
The Company and its subsidiaries file income tax returns in the U.S. and various state and foreign jurisdictions. The Company is currently under audit by the Internal Revenue Service for its 2012 to 2019 consolidated federal income tax returns. It is difficult to predict the final outcome or timing of resolution of any particular tax matter. With few exceptions, the Company is no longer subject to audit by any jurisdiction for years prior to 2008. Adjustments that arose from the completion of audits for certain tax years have been included in the change in unrecognized tax benefits in the table above.
It is reasonably possible that the total amount of unrecognized tax benefits related to certain of the Company’s unrecognized tax benefits could decrease by as much as $67 million within the next twelve months as a result of ongoing audits, foreign judicial proceedings, lapses of statutes of limitations, or regulatory developments.
As of December 31, 2024, 2023, and 2022, the Company had accrued approximately $732 million, $571 million, and $413 million, respectively, of total interest and penalties payable related to unrecognized tax benefits. The Company recognizes interest and penalties related to unrecognized tax benefits as a component of income tax expense.
The 2017 Tax Cuts and Jobs Act features a participation exemption regime with current taxation of certain foreign income and imposed a mandatory repatriation toll tax on unremitted foreign earnings. Notwithstanding the U.S. taxation of these amounts, we intend to continue to reinvest some of these funds outside of the U.S. Our current plans do not demonstrate a need to repatriate them to the U.S. However, if these funds were to be needed in the U.S., we would be required to accrue and pay non-U.S. taxes to repatriate them. The determination of the amount of unrecognized deferred income tax liability with respect to these undistributed foreign earnings is not practicable.
The Organisation for Economic Co-operation and Development’s (“OECD”) Pillar Two Global Anti-Base Erosion (“GloBE”) model rules, issued under the OECD Inclusive Framework on Base Erosion and Profit Shifting, introduce a global minimum tax of 15% applicable to multinational enterprise groups with consolidated financial statement revenue in excess of €750 million. Numerous foreign jurisdictions have already enacted tax legislation based on the GloBE rules, with some effective as early as January 1, 2024. As of December 31, 2024, we recognized a nominal income tax expense for Pillar Two GloBE minimum tax. The Company is continuously monitoring the evolving application of this legislation and assessing its potential impact on our future tax liability.
v3.25.0.1
RETIREMENT SAVINGS PLANS
12 Months Ended
Dec. 31, 2024
Retirement Benefits [Abstract]  
RETIREMENT SAVINGS PLANS RETIREMENT SAVINGS PLANS
The Company has defined contribution, defined benefit, and other savings plans for the benefit of its employees that meet eligibility requirements.
Defined Contribution Plans
Eligible employees may contribute a portion of their compensation to the plans, which may be subject to certain statutory limitations. The Company contributes to certain of the plans to either match qualifying employee contributions or as discretionary contributions. The Company made total contributions of $204 million, $210 million, and $188 million for the years ended December 31, 2024, 2023 and 2022, respectively. The Company’s contributions were recorded in cost of revenues and selling, general and administrative expense on the consolidated statements of operations.
Executive Deferred Compensation Plans
The Company has deferred compensation plans through which certain senior-level employees may elect to defer a portion of their eligible compensation. Distributions from the deferred compensation plans are generally made following separation from service or other events as specified in the plan. In certain plans, the Company may make discretionary contributions to employee accounts. While these plans are unfunded, the Company has established separate rabbi trusts used to provide for certain of these benefits. The accounts of the separate rabbi trusts are included in the Company’s consolidated financial statements. The investments are included in prepaid expenses and other current assets and other noncurrent assets on the consolidated balance sheets. The deferred compensation obligation is included in accrued liabilities and other noncurrent liabilities in the consolidated balance sheets. The values of the investments and deferred compensation obligation are recorded at fair value. Changes in the fair value of the investments are included as a component of other income (expense), net, on the consolidated statements of operations. Changes in the fair value of the deferred compensation obligation are included as a component of selling, general and administrative expenses on the consolidated statements of operations. (See Note 14 and Note 18.)
Multiemployer Benefit Plans
The Company contributes to various multiemployer defined benefit pension plans under the terms of collective-bargaining agreements that cover certain of our union-represented employees. The risks of participating in multiemployer pension plans are different from single-employer pension plans in that (i) contributions made by the Company to the multiemployer pension plans may be used to provide benefits to employees of other participating employers; (ii) if the Company chooses to stop participating in the multiemployer pension plans, it may be required to pay those plans an amount based on the underfunded status of the plan, which is referred to as a withdrawal liability; and (iii) actions taken by a participating employer that lead to a deterioration of the financial health of a multiemployer pension plan may result in the unfunded obligations of the multiemployer pension plan being borne by its remaining participating employers. The Company also contributes to various other multiemployer benefit plans that provide health and welfare benefits to both active and retired participants. The Company does not participate in any multiemployer benefit plans that are individually significant to the Company.
The following table summarizes the Company’s contributions to multiemployer pension and health and welfare benefit plans (in millions).
Year Ended December 31,
202420232022
Pension benefits$115 $128 $112 
Health and welfare benefits248 153 182 
Total contributions$363 $281 $294 
Defined Benefit Plans
The Company participates in and/or sponsors a qualified defined benefit pension plan that covers certain U.S. based employees and several U.S. and non-U.S. nonqualified defined benefit pension plans that are noncontributory. The Company’s pension plans consist of both funded and unfunded plans.
The Company also holds net assets and net liabilities on behalf of other U.S. and non-U.S. pension plans. The plan provisions vary by plan and by country. Some of these plans are unfunded and all are noncontributory. At a plan level, net asset positions are recorded in other noncurrent assets, and net liability positions are recorded in accrued liabilities and/or other noncurrent liabilities on the consolidated balance sheets.
Discount rates, long-term rate of return on plan assets, increases in compensation levels, and mortality rates are key assumptions used in determining the benefit obligation. The table below describes how the assumptions are determined.
AssumptionDescription
Discount rateBased on a bond portfolio approach that includes high-quality debt instruments with maturities matching the Company’s expected benefit payments from the plans.
Long-term rate of return on plan assets
Based on the weighted-average expected rate of return and capital market forecasts for each asset class employed and also considers the Company’s historical compounded return on plan assets for 10 and 15-year periods.
Increase in compensation levelsBased on past experience and the near-term outlook.
Mortality Various mortality tables adjusted and projected using mortality improvement rates.
Net Periodic Pension Cost
Expense recognized for the pension plans is based upon actuarial valuations. Inherent in those valuations are key assumptions, including discount rates and, where applicable, expected returns on assets. The service cost component of net periodic pension cost is recorded in operating expenses on the consolidated statements of operations, while the remaining components are recorded in other income (expense), net. Net periodic pension cost was not material for the years ended December 31, 2024, 2023 and 2022.
Obligations and Funded Status
The following tables present information about plan assets and obligations of the pension plans based upon a valuation as of December 31, 2024 and 2023, respectively (in millions).
December 31, 2024December 31, 2023
Accumulated benefit obligation$683 $753 
Change in projected benefit obligation:
Projected benefit obligation at beginning of year $753 $762 
Service cost
Interest cost33 35 
Benefits paid(45)(40)
Actuarial gains(48)— 
Settlement charges(2)(11)
Effects of foreign currency exchange rate changes and other(10)
Projected benefit obligation at end of year683 753 
Plan assets:
Fair value at beginning of year540 533 
Actual return on plan assets(46)
Company contributions32 33 
Benefits paid(45)(40)
Settlement charges(3)(11)
Effects of foreign currency exchange rate changes and other(7)16 
Fair value at end of year471 540 
Under funded status$(212)$(213)
Amounts recognized as assets and liabilities on the consolidated balance sheets:
Other noncurrent assets$65 $82 
Accrued liabilities(29)(31)
Other noncurrent liabilities(248)(264)
Total$(212)$(213)
Amounts recognized in accumulated other comprehensive loss consist of:
Net loss$104 $79 
The weighted average assumptions used to determine benefit obligations of the pension plans were as follows.
December 31, 2024December 31, 2023
Discount rate5.20 %4.62 %
Rate of compensation increases3.16 %3.18 %
Plan Assets
The Company’s investment policy is to maximize the total rate of return on plan assets to meet the long-term funding obligations of the pension plans. There are no restrictions on the types of investments held in the pension plans, which are invested using a combination of active management and passive investment strategies. Risk is controlled through diversification among multiple asset classes, managers, styles, and securities. Risk is further controlled both at the manager and asset class levels by assigning return targets and evaluating performance against these targets. The following table presents the weighted average pension plans asset allocations by asset category (in millions).
December 31, 2024
Investment TypeTargetActual
Debt securities%%
Equity securities10 %10 %
Fixed income securities73 %65 %
Multi-asset credit fund%11 %
Real assets%%
Hedge funds%%
Cash%%
Total100 %100 %
Fair Value Measurements
Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. See Note 14 for a discussion of the fair value hierarchy that prioritizes the inputs to the valuation techniques used to measure fair value (in millions).
December 31, 2024
TotalLevel 1Level 2Level 3
Debt securities$19 $19 $— $— 
Equity securities55 25 30 — 
Fixed income securities444 22 356 66 
Multi-asset credit fund77 — 77 — 
Cash— — 
Total plan assets measured at fair value$601 $72 $463 $66 
Assets held at net asset value practical expedient
Real assets$16 
Hedge funds44 
Total assets held at net asset value practical expedient$60 
Liabilities:
Derivatives(190)
Total plan assets$471 
The table below sets forth a summary of changes in the fair value of the Level 3 pension assets for the year ended December 31, 2024 (in millions).
Fixed Income Funds
Fair value at beginning of year$76 
Unrealized losses(5)
Purchases, issuances, sales and settlements, net(5)
Balance at end of year$66 
December 31, 2023
TotalLevel 1Level 2Level 3
Equity securities$64 $36 $28 $— 
Fixed income securities541 12 453 76 
Multi-asset credit fund24 — 24 — 
Cash— — 
Total plan assets measured at fair value$638 $57 $505 $76 
Assets held at net asset value practical expedient
Real assets$18 
Hedge funds22 
Total assets held at net asset value practical expedient$40 
Liabilities:
Derivatives(138)
Total plan assets$540 
The table below sets forth a summary of changes in the fair value of the Level 3 pension assets for the year ended December 31, 2023 (in millions).
Fixed Income Funds
Fair value at beginning of year$72 
Unrealized gains
Transfers out(5)
Balance at end of year$76 
Estimated Benefit Payments
The following table presents the estimated future benefit payments expected to be paid out for the defined benefits plans over the next ten years (in millions).
Pension Plans
2025$51 
202645 
202745 
202847 
202946 
Thereafter228 
v3.25.0.1
SUPPLEMENTAL DISCLOSURES
12 Months Ended
Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
SUPPLEMENTAL DISCLOSURES SUPPLEMENTAL DISCLOSURES
Property and equipment
Property and equipment consisted of the following (in millions).
 December 31,
 Useful Lives20242023
Equipment, furniture, fixtures and other (a)
3 - 7 years
$2,613 $2,056 
Capitalized software costs
1 - 5 years
3,076 2,629 
Land, buildings and leasehold improvements (b)
15- 30 years
3,832 4,013 
Property and equipment, at cost9,521 8,698 
Accumulated depreciation(4,035)(3,085)
5,486 5,613 
Assets under construction601 344 
Property and equipment, net$6,087 $5,957 
(a) Property and equipment includes assets acquired under finance lease arrangements. Assets acquired under finance lease arrangements are generally amortized using the straight-line method over the lesser of the estimated useful lives of the assets or the terms of the related leases. (See Note 12.)
(b) Land has an indefinite life and is not depreciated. Leasehold improvements generally have an estimated useful life equal to the lease term.
Capitalized software costs are for internal use. The net book value of capitalized software costs was $1,246 million and $1,301 million as of December 31, 2024 and 2023, respectively.
Depreciation expense for property and equipment totaled $1,102 million, $1,097 million and $957 million for the years ended December 31, 2024, 2023 and 2022, respectively.
Prepaid expenses and other current assets
Prepaid expenses and other current assets consisted of the following (in millions).
December 31,
20242023
Production receivables$979 $1,265 
Content rights and prepaid license fees784 843 
Other current assets2,056 2,283 
Total prepaid expenses and other current assets$3,819 $4,391 
Accrued liabilities
Accrued liabilities consisted of the following (in millions).
December 31,
20242023
Accrued participation and residuals$2,953 $3,071 
Accrued production and content rights payable1,758 2,118 
Accrued payroll and related benefits1,495 1,541 
Other accrued liabilities4,232 3,638 
Total accrued liabilities$10,438 $10,368 
Other Income (Expense), net
Other income (expense), net, consisted of the following (in millions).
 Year Ended December 31,
 202420232022
Foreign currency losses, net$(323)$(173)$(150)
(Losses) gains on derivative instruments, net(9)28 475 
Change in the value of investments with readily determinable fair value(1)37 (105)
Change in the value of equity investments without readily determinable fair value(11)(73)(142)
Gain on sale of equity method investments 194 — 195 
Interest income210 179 67 
Indemnification receivable accrual77 (53)— 
Other income, net13 26 
Total other income (expense), net
$150 $(29)$347 
Supplemental Cash Flow Information
Year Ended December 31,
202420232022
Cash paid for taxes, net$1,113 $1,440 $1,027 
Cash paid for interest1,996 2,237 1,539 
Non-cash investing and financing activities:
Accrued purchases of property and equipment36 41 66 
Assets acquired under finance lease and other arrangements390 235 53 
Non-cash settlement of PRSU awards59 35 — 
Accrued advances for Venu Sports11 — — 
Non-cash consideration related to the sale and purchase of the Ranch and Burbank Studios Lots— 350 — 
Non-cash consideration related to the transaction agreements with JCOM— 70 — 
Non-cash consideration related to MegaMedia put exercise — 36 — 
Equity issued for the acquisition of WarnerMedia— — 42,309 
Non-cash consideration related to the sale of The CW Network— — 126 
Accrued consideration for the joint venture with BT— — 90 
Cash, Cash Equivalents, and Restricted Cash
 December 31, 2024December 31, 2023
Cash and cash equivalents$5,312 $3,780 
Restricted cash - other current assets (a)
104 539 
Total cash, cash equivalents, and restricted cash $5,416 $4,319 
(a) Restricted cash at December 31, 2024 primarily included cash posted as collateral related to the Company’s revolving receivables program. Restricted cash at December 31, 2023 primarily included cash posted as collateral related to the Company’s revolving receivables and hedging programs. (See Note 8 and Note 13.)
Assets Held for Sale
In 2022, the Company classified its Ranch Lot and Knoxville office building and land as assets held for sale. The Company reclassified $209 million to prepaid expenses and other current assets on the consolidated balance sheet during 2022 and stopped recording depreciation on the assets. The Knoxville office building and land and the Ranch Lot were sold during 2023. The Burbank Studios Lot was purchased during 2023 in exchange for the Ranch Lot and cash.
Supplier Finance Programs
Consistent with customary industry practice, the Company generally pays certain content producers at or near the completion of the production cycle. In these arrangements, content producers may earn fees upon contractual milestones to be invoiced at or near completion of production. In these instances, the Company accrues the content in progress in accordance with the contractual milestones. Certain of the Company’s content producers sell their related receivables to a bank intermediary who provides payments that coincide with these contractual production milestones upon confirmation with the Company of our obligation to the content producer. This confirmation does not involve a security interest in the underlying content or otherwise result in the payable receiving seniority with respect to other payables of the Company. Invoices processed through the program are subject to a one-year maximum tenor. The Company does not incur any fees or expenses associated with the paying agent services, and this service may be terminated by the Company or the financial institution upon 30 days’ notice. At, or near, the production completion date (invoice due date), the Company pays the financial institution the stated amounts for confirmed producer invoices. These payments are reported as cash flows from operating activities.
Changes in confirmed accrued content producer liabilities were as follows (in millions). These amounts were outstanding and unpaid by the Company and were recorded in accrued liabilities on the consolidated balance sheets, given the principal purpose of the arrangement is to allow producers access to funds prior to the typical payment due date and the arrangement does not significantly change the nature of the payables and does not significantly extend the payment terms beyond the industry norms.
Year Ended December 31,
20242023
Obligations outstanding at the beginning of the year$338 $273 
Invoices confirmed during the year949 735 
Invoices paid during the year(980)(671)
Foreign currency translation and other adjustments— 
Obligations outstanding at the end of the year$307 $338 
Accumulated Other Comprehensive Loss
The table below presents the changes in the components of accumulated other comprehensive loss, net of taxes (in millions).
Currency TranslationDerivative AdjustmentsPension PlansAccumulated
Other
Comprehensive Income (Loss)
December 31, 2021$(845)$28 $(13)$(830)
Other comprehensive income (loss) before reclassifications
(651)(26)(673)
Reclassifications from accumulated other comprehensive loss to net income
(2)(18)— (20)
Other comprehensive income (loss)(653)(14)(26)(693)
December 31, 2022(1,498)14 (39)(1,523)
Other comprehensive income (loss) before reclassifications799 16 (21)794 
Reclassifications from accumulated other comprehensive loss to net income
— (12)— (12)
Other comprehensive income (loss)799 (21)782 
December 31, 2023(699)18 (60)(741)
Other comprehensive income (loss) before reclassifications(358)32 (14)(340)
Reclassifications from accumulated other comprehensive loss to net income
49 (35)— 14 
Other comprehensive income (loss)(309)(3)(14)(326)
December 31, 2024$(1,008)$15 $(74)$(1,067)
v3.25.0.1
REDEEMABLE NONCONTROLLING INTERESTS
12 Months Ended
Dec. 31, 2024
Noncontrolling Interest [Abstract]  
REDEEMABLE NONCONTROLLING INTERESTS REDEEMABLE NONCONTROLLING INTERESTS
Redeemable noncontrolling interests are presented outside of permanent equity on the Company’s consolidated balance sheets when the put right is outside of the Company’s control. Redeemable noncontrolling interests reflected as of the balance sheet date are the greater of the noncontrolling interest balances adjusted for comprehensive income items and distributions or the redemption values remeasured at the period end foreign exchange rates. Adjustments to the carrying amount of redeemable noncontrolling interests to redemption value as a result of changes in exchange rates are reflected in currency translation adjustments, a component of other comprehensive loss. Such currency translation adjustments to redemption value are allocated to the Company’s stockholders only. Redeemable noncontrolling interest adjustments of carrying value to redemption value are reflected in retained earnings, unless there is an accumulated deficit, in which case the adjustments are reflected in additional paid-in capital. The adjustment of carrying value to the redemption value that reflects a redemption in excess of fair value is included as an adjustment to income from continuing operations available to the Company’s stockholders in the calculation of earnings per share. (See Note 3.) The table below summarizes the Company’s redeemable noncontrolling interests balances (in millions).
December 31,
20242023
Discovery Family$86 $156 
Other 23 
Total$109 $165 
The table below presents the reconciliation of changes in redeemable noncontrolling interests (in millions).
December 31,
202420232022
Beginning balance$165 $318 $363 
Cash distributions to redeemable noncontrolling interests(35)(30)(50)
Reclassification of redeemable noncontrolling interest to noncontrolling interest— (22)— 
Redemption of redeemable noncontrolling interest— (111)— 
Comprehensive income adjustments:
Net income attributable to redeemable noncontrolling interests
(42)
Currency translation on redemption values— (3)(5)
Retained earnings adjustments:
Adjustments of carrying value to redemption value (redemption value does not equal fair value)18 — 
Adjustments of carrying value to redemption value (redemption value equals fair value)
Ending balance$109 $165 $318 
The Company’s significant redeemable noncontrolling interests are described below.
Discovery Family
Hasbro Inc. (“Hasbro”) had the right to put the entirety of its remaining 40% interest in Discovery Family to the Company at any time during the one-year period beginning December 31, 2021, or in the event the Company’s performance obligation related to Discovery Family was not met. Embedded in the redeemable noncontrolling interest was a call right that was exercisable for one year after December 31, 2021. Neither the put nor the call was exercised in 2022. In December 2022, Hasbro and WBD signed an amendment to the previous agreement extending the put-call election to the period January 31, 2025 to March 31, 2025. Upon the exercise of the put or call options, the price to be paid for the redeemable noncontrolling interest is a function of the then-current fair market value of the redeemable noncontrolling interest, to which certain discounts and redemption floor values may apply in specified situations depending upon the party exercising the put or call and the basis for the exercise of the put or call.
MTG
GoldenTree acquired a put right that required the Company to either purchase all of GoldenTree’s noncontrolling 32.5% interest in the joint venture at fair value or participate in an initial public offering for the joint venture. In 2022, GoldenTree exercised its put right and in 2023, the Company finalized its purchase of GoldenTree’s 32.5% noncontrolling interest for $49 million.
Other
In August 2023, the Company and JCOM Co., Ltd. (“JCOM”) executed a series of transaction agreements to which the Company and JCOM each contributed certain rights, liabilities, or rights via license agreements to Discovery Japan, Inc. (“JVCo”), an existing 80/20 joint venture between the Company and JCOM, in exchange for new common shares of JVCo, resulting in the Company and JCOM owning 51% and 49% of JVCo, respectively. Retaining controlling financial interest subsequent to the transaction, the Company continues to consolidate the joint venture. As the terms of the agreement no longer incorporate JCOM’s option to put its noncontrolling interest to the Company, JCOM’s noncontrolling interest was reclassified from redeemable noncontrolling interest to noncontrolling interest outside of stockholders’ equity on the Company’s consolidated balance sheet.
NONCONTROLLING INTEREST
The Company has a controlling interest in the TV Food Network Partnership (the “Partnership”), which includes the Food Network and Cooking Channel. Food Network and Cooking Channel are operated and organized under the terms of the Partnership. The Company holds 80% of the voting interest and 68.7% of the economic interest in the Partnership. During the fourth quarter of 2024, the Partnership agreement was extended and specified a dissolution date of December 31, 2025. If the term of the Partnership is not extended prior to the dissolution date of December 31, 2025, the Partnership agreement permits the Company, as holder of 80% of the applicable votes, to reconstitute the Partnership and continue its business. If for some reason the Partnership is not continued, it will be required to limit its activities to winding up, settling debts, liquidating assets and distributing proceeds to the partners in proportion to their partnership interests. Ownership interests attributable to the noncontrolling owner are presented as noncontrolling interests on the Company’s consolidated financial statements. Under the terms of the Partnership agreement, the noncontrolling owner cannot force a redemption outside of the Company’s control. As such, the noncontrolling interests in the Partnership are reflected as a component of permanent equity in the Company’s consolidated financial statements.
v3.25.0.1
NONCONTROLLING INTEREST
12 Months Ended
Dec. 31, 2024
Noncontrolling Interest [Abstract]  
NONCONTROLLING INTEREST REDEEMABLE NONCONTROLLING INTERESTS
Redeemable noncontrolling interests are presented outside of permanent equity on the Company’s consolidated balance sheets when the put right is outside of the Company’s control. Redeemable noncontrolling interests reflected as of the balance sheet date are the greater of the noncontrolling interest balances adjusted for comprehensive income items and distributions or the redemption values remeasured at the period end foreign exchange rates. Adjustments to the carrying amount of redeemable noncontrolling interests to redemption value as a result of changes in exchange rates are reflected in currency translation adjustments, a component of other comprehensive loss. Such currency translation adjustments to redemption value are allocated to the Company’s stockholders only. Redeemable noncontrolling interest adjustments of carrying value to redemption value are reflected in retained earnings, unless there is an accumulated deficit, in which case the adjustments are reflected in additional paid-in capital. The adjustment of carrying value to the redemption value that reflects a redemption in excess of fair value is included as an adjustment to income from continuing operations available to the Company’s stockholders in the calculation of earnings per share. (See Note 3.) The table below summarizes the Company’s redeemable noncontrolling interests balances (in millions).
December 31,
20242023
Discovery Family$86 $156 
Other 23 
Total$109 $165 
The table below presents the reconciliation of changes in redeemable noncontrolling interests (in millions).
December 31,
202420232022
Beginning balance$165 $318 $363 
Cash distributions to redeemable noncontrolling interests(35)(30)(50)
Reclassification of redeemable noncontrolling interest to noncontrolling interest— (22)— 
Redemption of redeemable noncontrolling interest— (111)— 
Comprehensive income adjustments:
Net income attributable to redeemable noncontrolling interests
(42)
Currency translation on redemption values— (3)(5)
Retained earnings adjustments:
Adjustments of carrying value to redemption value (redemption value does not equal fair value)18 — 
Adjustments of carrying value to redemption value (redemption value equals fair value)
Ending balance$109 $165 $318 
The Company’s significant redeemable noncontrolling interests are described below.
Discovery Family
Hasbro Inc. (“Hasbro”) had the right to put the entirety of its remaining 40% interest in Discovery Family to the Company at any time during the one-year period beginning December 31, 2021, or in the event the Company’s performance obligation related to Discovery Family was not met. Embedded in the redeemable noncontrolling interest was a call right that was exercisable for one year after December 31, 2021. Neither the put nor the call was exercised in 2022. In December 2022, Hasbro and WBD signed an amendment to the previous agreement extending the put-call election to the period January 31, 2025 to March 31, 2025. Upon the exercise of the put or call options, the price to be paid for the redeemable noncontrolling interest is a function of the then-current fair market value of the redeemable noncontrolling interest, to which certain discounts and redemption floor values may apply in specified situations depending upon the party exercising the put or call and the basis for the exercise of the put or call.
MTG
GoldenTree acquired a put right that required the Company to either purchase all of GoldenTree’s noncontrolling 32.5% interest in the joint venture at fair value or participate in an initial public offering for the joint venture. In 2022, GoldenTree exercised its put right and in 2023, the Company finalized its purchase of GoldenTree’s 32.5% noncontrolling interest for $49 million.
Other
In August 2023, the Company and JCOM Co., Ltd. (“JCOM”) executed a series of transaction agreements to which the Company and JCOM each contributed certain rights, liabilities, or rights via license agreements to Discovery Japan, Inc. (“JVCo”), an existing 80/20 joint venture between the Company and JCOM, in exchange for new common shares of JVCo, resulting in the Company and JCOM owning 51% and 49% of JVCo, respectively. Retaining controlling financial interest subsequent to the transaction, the Company continues to consolidate the joint venture. As the terms of the agreement no longer incorporate JCOM’s option to put its noncontrolling interest to the Company, JCOM’s noncontrolling interest was reclassified from redeemable noncontrolling interest to noncontrolling interest outside of stockholders’ equity on the Company’s consolidated balance sheet.
NONCONTROLLING INTEREST
The Company has a controlling interest in the TV Food Network Partnership (the “Partnership”), which includes the Food Network and Cooking Channel. Food Network and Cooking Channel are operated and organized under the terms of the Partnership. The Company holds 80% of the voting interest and 68.7% of the economic interest in the Partnership. During the fourth quarter of 2024, the Partnership agreement was extended and specified a dissolution date of December 31, 2025. If the term of the Partnership is not extended prior to the dissolution date of December 31, 2025, the Partnership agreement permits the Company, as holder of 80% of the applicable votes, to reconstitute the Partnership and continue its business. If for some reason the Partnership is not continued, it will be required to limit its activities to winding up, settling debts, liquidating assets and distributing proceeds to the partners in proportion to their partnership interests. Ownership interests attributable to the noncontrolling owner are presented as noncontrolling interests on the Company’s consolidated financial statements. Under the terms of the Partnership agreement, the noncontrolling owner cannot force a redemption outside of the Company’s control. As such, the noncontrolling interests in the Partnership are reflected as a component of permanent equity in the Company’s consolidated financial statements.
v3.25.0.1
RELATED PARTY TRANSACTIONS
12 Months Ended
Dec. 31, 2024
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTIONS RELATED PARTY TRANSACTIONS
In the normal course of business, the Company enters into transactions with related parties. Related parties include entities that share common directorship, such as Liberty Global plc (“Liberty Global”), Liberty Broadband Corporation (“Liberty Broadband”) and their subsidiaries and affiliates (collectively the “Liberty Group”). The Company’s board of directors includes Dr. John Malone, who is Chairman of the Board of Liberty Global and Liberty Broadband and beneficially owns approximately 30% and 48% of the aggregate voting power with respect to the election of directors of Liberty Global and Liberty Broadband, respectively. The majority of the revenue earned from the Liberty Group relates to multi-year network distribution arrangements. Related party transactions also include revenues and expenses for content and services provided to or acquired from equity method investees, or minority partners of consolidated subsidiaries.
The table below presents a summary of the transactions with related parties (in millions).
Year Ended December 31,
202420232022
Revenues and service charges (a)
$1,404 $2,790 $2,533 
Expenses$268 $357 $406 
Distributions to noncontrolling interests and redeemable noncontrolling interests$193 $301 $300 
(a) The decrease in revenue and service charges in 2024 is primarily attributable to transactions with certain entities that are no longer considered related parties, as such entities and the Company ceased to share common directorship in 2024.
The table below presents receivables due from and payables due to related parties (in millions).
December 31,
20242023
Receivables$254 $363 
Payables$13 $18 
In October 2024, the Company sold its minority interests in Formula E to Liberty Global and recorded a $61 million gain not included in the table above. (See Note 4.)
In September 2022, the Company sold 75% of its interest in The CW Network to Nexstar, a related party, and recorded an immaterial gain not included in the table above. (See Note 4.)
v3.25.0.1
COMMITMENTS, CONTINGENCIES, AND GUARANTEES
12 Months Ended
Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]  
COMMITMENTS, CONTINGENCIES, AND GUARANTEES COMMITMENTS, CONTINGENCIES, AND GUARANTEES
Commitments
In the normal course of business, the Company enters into various commitments, which primarily include programming and talent arrangements, operating and finance leases (see Note 12), arrangements to purchase various goods and services, long-term debt (see Note 11), pension funding and payments (see Note 17), and future funding commitments to equity method investees (see Note 10) (in millions).
Year Ending December 31,ContentOther Purchase ObligationsOther Employee ObligationsTotal
2025$5,956 $1,119 $443 $7,518 
20263,976 819 269 5,064 
20273,241 755 108 4,104 
20282,589 173 52 2,814 
20291,447 39 24 1,510 
Thereafter4,321 64 4,391 
Total$21,530 $2,911 $960 $25,401 
The commitments disclosed above exclude liabilities recognized on the consolidated balance sheets.
Content purchase obligations include commitments associated with third-party producers and sports associations for content that airs on our television networks and DTC services. Production and licensing contracts generally require the purchase of a specified number of episodes and payments during production or over the term of a license, and include both programs that have been delivered and are available for airing and programs that have not yet been produced or sporting events that have not yet taken place. If the content is ultimately never produced, our commitments expire without obligation.
Other purchase obligations include agreements with certain vendors and suppliers for the purchase of goods and services whereby the underlying agreements are enforceable, legally binding and specify all significant terms. Significant purchase obligations include transmission services, television rating services, marketing commitments and research, equipment purchases, and information technology and other services. Some of these contracts do not require the purchase of fixed or minimum quantities and generally may be terminated with a 30-day to 60-day advance notice without penalty, and are not included in the table above past the 30-day to 60-day advance notice period. Other purchase obligations also include future funding commitments to equity method investees. Although the Company had funding commitments to equity method investees as of December 31, 2024, the Company may also provide uncommitted additional funding to its equity method investments in the future. (See Note 10.)
Other employee obligations are primarily related to employment agreements with creative talent for certain broadcast networks.
Six Flags Guarantee
In connection with the WarnerMedia Business’ former investment in the Six Flags (as defined below) theme parks located in Georgia and Texas (collectively, the “Parks”), in 1997, certain subsidiaries of the Company agreed to guarantee (the “Six Flags Guarantee”) certain obligations of the partnerships that hold the Parks (the “Partnerships”) for the benefit of the limited partners in such Partnerships, including annual payments made to the Parks or to the limited partners and additional obligations at the end of the respective terms for the Partnerships in 2027 and 2028 (the “Guaranteed Obligations”). Six Flags Entertainment Corporation (formerly known as Six Flags, Inc. and Premier Parks Inc.) (“Six Flags”), which has the controlling interest in the Parks, has agreed, pursuant to a subordinated indemnity agreement (the “Subordinated Indemnity Agreement”), to guarantee the performance of the Guaranteed Obligations when due and to indemnify the Company, among others, if the Six Flags Guarantee is called upon. If Six Flags defaults on its indemnification obligations, the Company has the right to acquire control of the managing partner of the Parks. Six Flags’ obligations to the Company are further secured by its interest in all limited partnership units held by Six Flags.
In December 2024, Six Flags provided notice of its exercise of the option related to the theme parks located in Georgia that requires the redemption of all the limited partnership units that Six Flags does not then own in the Georgia Partnership in January 2027. Pursuant to the exercise of the option, all of such outstanding limited partnership interests will be redeemed, and Six Flags will also acquire certain related entity general partnership and managing member interests.
Based on the Company’s evaluation of the current facts and circumstances surrounding the Guaranteed Obligations and the Subordinated Indemnity Agreement, it is unable to predict the loss, if any, that may be incurred under the Guaranteed Obligations, and no liability for the arrangements has been recognized as of December 31, 2024. Because of the specific circumstances surrounding the arrangements and the fact that no active or observable market exists for this type of financial guarantee, the Company is unable to determine a current fair value for the Guaranteed Obligations and related Subordinated Indemnity Agreement. The aggregate gross undiscounted estimated future cash flow requirements covered by the Six Flags Guarantee over the remaining term (through 2028) are $589 million. To date, no payments have been made by the Company pursuant to the Six Flags Guarantee.
Contingencies
Other Contingent Commitments
Other contingent commitments primarily include contingent payments for post-production term advance obligations on a certain co-financing arrangement, as well as operating lease commitment guarantees, letters of credit, bank guarantees, and surety bonds, which generally support performance and payments for a wide range of global contingent and firm obligations, including insurance, litigation appeals, real estate leases, and other operational needs. The Company’s other contingent commitments at December 31, 2024 were immaterial.
Put Rights
The Company has granted put rights to non-controlling interest holders in certain consolidated subsidiaries, but the Company is unable to reasonably predict the ultimate amount or timing of any payment. (See Note 19.)
Legal Matters
From time to time, in the normal course of its operations, the Company is subject to various litigation matters and claims, including claims related to employees, stockholders, vendors, other business partners, government regulations, or intellectual property, as well as disputes and matters involving counterparties to contractual agreements, such as disputes arising out of definitive agreements entered into in connection with the Merger. A determination as to the amount of the accrual required for such contingencies is highly subjective and requires judgment about future events. In connection with a contract dispute arising out of definitive agreements entered into in connection with the Merger, the Company established an immaterial accrual in the first quarter of 2024. At this time, the Company is not able to estimate the reasonably possible range of loss or any loss in excess of the accrual associated with such matter. There can be no assurance that any settlement of such dispute will be reached and, if a settlement is reached, what the total dollar amount will be of any such settlement.
The Company may not currently be able to estimate the reasonably possible loss or range of loss for certain matters until developments in such matters have provided sufficient information to support an assessment of such loss. In the absence of sufficient information to support an assessment of the reasonably possible loss or range of loss, no accrual for such contingencies is made and no loss or range of loss is disclosed. Although the outcome of these matters cannot be predicted with certainty and the impact of the final resolution of these matters on the Company’s results of operations in a particular subsequent reporting period is not known, management does not currently believe that the resolution of these matters will have a material adverse effect on the Company’s future consolidated financial position, future results of operations, or cash flows.
Guarantees
There were no guarantees recorded under ASC 460 as of December 31, 2024 and 2023.
In the normal course of business, the Company may provide or receive indemnities that are intended to allocate certain risks associated with business transactions. Similarly, the Company may remain contingently liable for certain obligations of a divested business in the event that a third party does not fulfill its obligations under an indemnification obligation. The Company records a liability for its indemnification obligations and other contingent liabilities when probable and estimable. There were no material amounts for indemnifications or other contingencies recorded as of December 31, 2024 and 2023.
v3.25.0.1
REPORTABLE SEGMENTS
12 Months Ended
Dec. 31, 2024
Segment Reporting [Abstract]  
REPORTABLE SEGMENTS REPORTABLE SEGMENTS
The Company’s operating segments are determined based on: (i) financial information reviewed by its chief operating decision maker (“CODM”), the Chief Executive Officer (“CEO”), (ii) internal management and related reporting structure, and (iii) the basis upon which the CEO makes resource allocation decisions.
The accounting policies of the reportable segments are the same as the Company’s, except that certain inter-segment transactions that are eliminated for consolidation are not eliminated at the segment level. Inter-segment transactions primarily include advertising and content licenses. The Company generally records inter-segment transactions of content licenses at market value. The Company does not report assets by segment because it is not used to allocate resources or evaluate segment performance.
The Company evaluates the operating performance of its operating segments based on financial measures such as revenues and Adjusted EBITDA. Adjusted EBITDA is defined as operating income excluding:
employee share-based compensation;
depreciation and amortization;
restructuring and facility consolidation;
certain impairment charges;
gains and losses on business and asset dispositions;
third-party transaction and integration costs;
amortization of purchase accounting fair value step-up for content;
amortization of capitalized interest for content; and
other items impacting comparability.
The CODM uses this measure to assess the operating results and performance of the segments, perform analytical comparisons, identify strategies to improve performance, and allocate resources to each segment. The Company believes Adjusted EBITDA is relevant to investors because it allows them to analyze the operating performance of each segment using the same metric management uses. The Company excludes employee share-based compensation, restructuring, certain impairment charges, gains and losses on business and asset dispositions, and transaction and integration costs from the calculation of Adjusted EBITDA due to their impact on comparability between periods. Integration costs include transformative system implementations and integrations, such as Enterprise Resource Planning systems, and may take several years to complete. The Company also excludes the depreciation of fixed assets and amortization of intangible assets, amortization of purchase accounting fair value step-up for content (which is included in consolidated costs of revenues), and amortization of capitalized interest for content, as these amounts do not represent cash payments in the current reporting period. We prospectively updated certain corporate allocations at the beginning of 2024. The impact to prior periods was immaterial.
The tables below present summarized financial information for each of the Company’s reportable segments, corporate, and inter-segment eliminations, and other (in millions).
Revenues
Year Ended December 31,
202420232022
Studios$11,607 $12,192 $9,731 
Networks20,175 21,244 19,348 
DTC10,313 10,154 7,274 
Corporate— 30 
Inter-segment eliminations (2,782)(2,269)(2,566)
Total revenues$39,321 $41,321 $33,817 
Reconciliation of Revenues to Segment Adjusted EBITDA
Year Ended December 31, 2024
StudiosNetworksDTC
Revenues$11,607 $20,175 $10,313 
Less:
Content expense (a)
7,260 7,135 6,183 
Personnel expense (b)
943 2,153 773 
Marketing expense1,064 454 1,147 
Other segment expenses (c)
688 2,284 1,533 
Segment Adjusted EBITDA$1,652 $8,149 $677 

Year Ended December 31, 2023
StudiosNetworksDTC
Revenues$12,192 $21,244 $10,154 
Less:
Content expense (a)
7,112 7,140 6,454 
Personnel expense (b)
927 2,173 844 
Marketing expense1,268 439 1,313 
Other segment expenses (c)
702 2,429 1,440 
Segment Adjusted EBITDA$2,183 $9,063 $103 

Year Ended December 31, 2022
StudiosNetworksDTC
Revenues$9,731 $19,348 $7,274 
Less:
Content expense (a)
6,208 6,061 5,727 
Personnel expense (b)
712 2,124 837 
Marketing expense647 505 1,583 
Other segment expenses (c)
392 1,933 723 
Segment Adjusted EBITDA$1,772 $8,725 $(1,596)
(a) Content expense includes amortization, impairments, participations, residuals, development expense, and production costs, including talent costs, and is a component of costs of revenues. Content expense excludes content impairments and other development costs recorded in restructuring and other charges, amortization of purchase accounting fair value step-up for content, and amortization of capitalized interest for content as these items are excluded from the calculation of Adjusted EBITDA.
(b) Personnel expense is a component of costs of revenues and selling, general and administrative expense. Personnel expense includes marketing personnel compensation and excludes commissions (included in other segment expenses) and talent costs (included in content expense).
(c) Other segment expenses include distribution costs, other direct costs, software and hardware costs, IT services, professional and consulting fees, commissions, and certain other overhead costs. Other segment items exclude depreciation and amortization, amortization of purchase accounting fair value step-up for content, amortization of capitalized interest for content, employee share-based compensation, third-party transaction and integration costs, and other items impacting comparability as these items are excluded from the calculation of Adjusted EBITDA.
Reconciliation of Segment Adjusted EBITDA to loss before income taxes
Year Ended December 31,
202420232022
Studios$1,652 $2,183 $1,772 
Networks8,149 9,063 8,725 
DTC677 103 (1,596)
Segment Adjusted EBITDA$10,478 $11,349 $8,901 
Depreciation and amortization7,037 7,985 7,193 
Employee share-based compensation546 488 410 
Restructuring and other charges447 585 3,757 
Transaction and integration costs242 162 1,195 
Facility consolidation costs32 — 
Impairment and amortization of fair value step-up for content1,139 2,373 2,416 
Amortization of capitalized interest for content46 46 — 
Impairments and loss on dispositions9,603 77 117 
Corporate1,260 1,242 1,200 
Inter-segment eliminations 186 (93)(17)
Operating loss(10,032)(1,548)(7,370)
Other (income) expense, net(150)29 (347)
Loss from equity investees, net121 82 160 
Gain on extinguishment of debt(632)(17)— 
Interest expense, net2,017 2,221 1,777 
Loss before income taxes$(11,388)$(3,863)$(8,960)
Content Amortization and Impairment Expense
Year Ended December 31,
202420232022
Studios$5,692 $5,074 $5,950 
Networks4,250 6,630 6,171 
DTC6,416 6,138 6,800 
Corporate(6)(1)
Inter-segment eliminations (2,250)(1,697)(1,951)
Total content amortization and impairment expense$14,111 $16,139 $16,969 
Content expense is generally a component of costs of revenue on the consolidated statements of operations. (See Note 9.)
Revenues by Geography
 Year Ended December 31,
 202420232022
U.S.$26,434 $28,004 $22,697 
Non-U.S.12,887 13,317 11,120 
Total revenues$39,321 $41,321 $33,817 
Revenues are attributed to each country based on the customer or viewer location.
Property and Equipment by Geography
 December 31,
 20242023
U.S.$4,430 $4,295 
U.K.991 980 
Other non-U.S.666 682 
Total property and equipment, net$6,087 $5,957 
v3.25.0.1
SUBSEQUENT EVENTS
12 Months Ended
Dec. 31, 2024
Subsequent Events [Abstract]  
SUBSEQUENT EVENTS SUBSEQUENT EVENTS
Venu Sports
On February 6, 2024, the Company announced that it would enter into a joint venture with ESPN, a subsidiary of The Walt Disney Company (“Disney”), and Fox Corporation (“Fox”) to form Venu Sports, a sports-centric streaming service in the United States. On February 20, 2024, FuboTV Inc. and FuboTV Media Inc. (collectively, “Fubo”) filed a lawsuit against Disney, including certain affiliates, Fox, and WBD (collectively, the “Defendants”) in the U.S. District Court for the Southern District of New York alleging claims under federal and New York antitrust laws.
On January 6, 2025, Disney announced that it had entered into a definitive agreement to combine certain of Hulu Live TV’s assets with Fubo (the “Fubo Transaction”) and provide Fubo a senior unsecured term loan of up to $145 million in January 2026 (the “Fubo Loan”). If Disney funds the Fubo Loan prior to the consummation of the Fubo Transaction, the Company and Fox will participate in a portion of the Fubo Loan by providing loans to Disney with substantially the same economic terms as the Fubo Loan. A $130 million termination fee will be payable by Disney to Fubo if the transaction is terminated under certain circumstances. The Company and Fox have agreed to reimburse a portion of the termination fee to Disney if it becomes payable. In addition, the Defendants reached a settlement with Fubo related to Fubo’s antitrust claims and collectively paid $220 million to Fubo in January 2025, of which the Company’s share was $55 million.
On January 10, 2025, the Defendants announced their decision to discontinue the Venu Sports joint venture and not launch its streaming service effective immediately.
Debt
On January 28, 2025, WMH issued a conditional notice for the redemption in full of all $1,500 million aggregate principal amount of its outstanding 6.412% Senior Notes due 2026 (the “Notes”), in accordance with the terms of the indenture governing the Notes. Such redemption was funded with the proceeds of borrowings pursuant to a new $1,500 million 364-day senior unsecured term loan credit facility entered into on January 28, 2025 by DCL, WBD, certain wholly-owned subsidiaries of WBD party thereto, the lenders party thereto, and Mizuho Bank, Ltd. The Notes were redeemed on February 7, 2025.
Joint Venture
On January 31, 2025, the Company contributed a 70% interest in its music catalog to a joint venture with Cutting Edge Group in exchange for net proceeds of $601 million. The Company will retain a controlling financial interest and consolidate the joint venture as a VIE.
v3.25.0.1
Schedule II: Valuation and Qualifying Accounts
12 Months Ended
Dec. 31, 2024
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Schedule II: Valuation and Qualifying Accounts
Schedule II: Valuation and Qualifying Accounts
Changes in valuation and qualifying accounts consisted of the following (in millions):
Beginning
of Year
AdditionsDeductionsEnd
of Year
2024
Allowance for credit losses$161 127 (127)$161 
Deferred tax valuation allowance$2,191 179 (327)$2,043 
2023
Allowance for credit losses$123 152 (114)$161 
Deferred tax valuation allowance$1,849 429 (87)$2,191 
2022
Allowance for credit losses (a)
$54 165 (96)$123 
Deferred tax valuation allowance (b)
$305 1,617 (73)$1,849 
(a) Increase in the allowance for credit losses is related to the acquisition of WM in 2022.
(b) Additions to the deferred tax valuation allowance include $343 million related to the acquisition of WM in 2022.
v3.25.0.1
Pay vs Performance Disclosure - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Pay vs Performance Disclosure      
Net Income (Loss) $ (11,311) $ (3,126) $ (7,371)
v3.25.0.1
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2024
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.0.1
Insider Trading Policies and Procedures
12 Months Ended
Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.0.1
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
We have a cybersecurity program to assess and manage risks to the confidentiality, integrity, and availability of our data, networks and technology assets across WBD. Our board of directors oversees risk management at WBD and has delegated functional oversight of cybersecurity and information technology risks to the Audit Committee. Our Chief Information Security Officer (“CISO”) is responsible for the management of such risks and oversees a global organization whose responsibilities include proactively managing and monitoring information and content security, cybersecurity risk, and processes to enable secure and resilient access to, and use of, WBD products and services. Our cybersecurity risk management processes are aligned and integrated into our overall enterprise risk management approach.
Risk Management and Strategy
We have a cybersecurity risk management strategy for safeguarding our digital assets that includes both technical and non-technical cybersecurity controls. Our multi-layered technical defense involves a series of protective measures across various levels of our technology environment. This includes fortifying our network perimeter through intrusion detection and prevention systems, securing individual devices with antivirus solutions and endpoint detection, implementing network security measures, and ensuring the resilience of applications. In addition to these technical security solutions, we also leverage non-technical methods, such as promoting a cybersecurity-conscious culture throughout WBD which includes mandatory annual cybersecurity training for all employees, a regular cadence of cybersecurity messaging to our employees, and frequent phishing simulations. Further, we engage independent third parties to conduct annual internal and external penetration testing and independent assessments of our cybersecurity risk management practices using the National Institute of Standards and Technology’s cybersecurity framework and other leading industry practices as guidelines. We also engage an independent third party to conduct a biennial cybersecurity maturity assessment to evaluate the maturity of our entire cybersecurity program.
We also invest in cybersecurity incident detection and response. Our Cybersecurity Operations Center provides continuous threat monitoring and anomaly detection that is intended to prevent or minimize damage from a cybersecurity attack. We have a Cybersecurity Incident Response Plan that establishes procedures, roles, responsibilities, and communication protocols for WBD executive management and technical staff in the event of a cybersecurity incident. We test the efficacy of the Cybersecurity Incident Response Plan and assess our response capabilities by conducting annual tabletop exercises that simulate cybersecurity threat scenarios.
We have ongoing processes to identify and assess cybersecurity risks associated with current and prospective third-party service providers. These processes include a vendor cybersecurity compliance assessment at the time of onboarding, contract renewal and/or as needed in the event of a cybersecurity incident affecting such third-party vendor. In addition, we require our providers to meet appropriate security requirements, controls and responsibilities and notify us in the event of a cybersecurity incident that impacts us.
We have established cybersecurity information sharing and collaboration practices with both government agencies and industry partners, which we believe enhances our overall cybersecurity resilience.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block]
We have a cybersecurity program to assess and manage risks to the confidentiality, integrity, and availability of our data, networks and technology assets across WBD. Our board of directors oversees risk management at WBD and has delegated functional oversight of cybersecurity and information technology risks to the Audit Committee. Our Chief Information Security Officer (“CISO”) is responsible for the management of such risks and oversees a global organization whose responsibilities include proactively managing and monitoring information and content security, cybersecurity risk, and processes to enable secure and resilient access to, and use of, WBD products and services. Our cybersecurity risk management processes are aligned and integrated into our overall enterprise risk management approach.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block]
We have established a cybersecurity governance structure to engage appropriate stakeholders. Our CISO is informed about and monitors our prevention, detection, mitigation and remediation efforts related to cyber threats through regular communication and reporting from our information security team. Our Chief Financial Officer, our Chief Legal Officer, our Chief Audit and Risk Officer and our Chief Information Officer also have input and involvement in our cybersecurity program. Our board of directors has an active role, as a whole and at the committee level, in overseeing the Company’s overall risk management, including cybersecurity risks. Our board of directors has delegated responsibility for cybersecurity and information technology risks to our Audit Committee and is regularly informed about such risks through committee reports and other presentations. Our Audit Committee regularly reviews and discusses our cybersecurity risks and is updated quarterly by our CISO on how we identify, assess and mitigate those risks. Our Audit Committee receives quarterly updates from our CISO on our cybersecurity risk posture, the status of projects to strengthen and enhance our cybersecurity program, the evolving threat landscape, and cybersecurity incident reports and learnings. The Audit Committee also periodically devotes additional meeting time, as needed, to in-depth discussions on a particularly relevant cybersecurity topic or to education on developments in the realm of cybersecurity. In addition to the quarterly incident reports, cybersecurity incidents meeting pre-determined criteria are reported to the Audit Committee outside of regularly scheduled quarterly updates and to WBD executive management as needed.
Our CISO has over 30 years of expertise in global digital and information security, cybersecurity risk management, data privacy and compliance across diverse industries including media and entertainment, biotechnology, pharmaceuticals, financial services, and government defense sectors and holds multiple industry-recognized certifications including, among others, a Certificate of Cybersecurity Oversight from the National Association of Corporate Directors and a Certified Information Systems Security Professional certification.
We periodically experience cybersecurity incidents, but, as of December 31, 2024, we are not aware of any such incidents that have materially impacted or are reasonably likely to materially impact our business, financial condition or results of operations. However, despite our efforts, we cannot eliminate all risks from cybersecurity threats or provide assurances that we have not experienced undetected cybersecurity incidents or will not discover additional information about previously detected events. See Item 1A, “Risk Factors” for details on the risks from cybersecurity threats that we face.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] Our board of directors has an active role, as a whole and at the committee level, in overseeing the Company’s overall risk management, including cybersecurity risks. Our board of directors has delegated responsibility for cybersecurity and information technology risks to our Audit Committee and is regularly informed about such risks through committee reports and other presentations.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] Our board of directors has delegated responsibility for cybersecurity and information technology risks to our Audit Committee and is regularly informed about such risks through committee reports and other presentations.
Cybersecurity Risk Role of Management [Text Block]
We have established a cybersecurity governance structure to engage appropriate stakeholders. Our CISO is informed about and monitors our prevention, detection, mitigation and remediation efforts related to cyber threats through regular communication and reporting from our information security team. Our Chief Financial Officer, our Chief Legal Officer, our Chief Audit and Risk Officer and our Chief Information Officer also have input and involvement in our cybersecurity program. Our board of directors has an active role, as a whole and at the committee level, in overseeing the Company’s overall risk management, including cybersecurity risks. Our board of directors has delegated responsibility for cybersecurity and information technology risks to our Audit Committee and is regularly informed about such risks through committee reports and other presentations. Our Audit Committee regularly reviews and discusses our cybersecurity risks and is updated quarterly by our CISO on how we identify, assess and mitigate those risks. Our Audit Committee receives quarterly updates from our CISO on our cybersecurity risk posture, the status of projects to strengthen and enhance our cybersecurity program, the evolving threat landscape, and cybersecurity incident reports and learnings. The Audit Committee also periodically devotes additional meeting time, as needed, to in-depth discussions on a particularly relevant cybersecurity topic or to education on developments in the realm of cybersecurity. In addition to the quarterly incident reports, cybersecurity incidents meeting pre-determined criteria are reported to the Audit Committee outside of regularly scheduled quarterly updates and to WBD executive management as needed.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] Our CISO is informed about and monitors our prevention, detection, mitigation and remediation efforts related to cyber threats through regular communication and reporting from our information security team. Our Chief Financial Officer, our Chief Legal Officer, our Chief Audit and Risk Officer and our Chief Information Officer also have input and involvement in our cybersecurity program. Our board of directors has an active role, as a whole and at the committee level, in overseeing the Company’s overall risk management, including cybersecurity risks. Our board of directors has delegated responsibility for cybersecurity and information technology risks to our Audit Committee and is regularly informed about such risks through committee reports and other presentations. Our Audit Committee regularly reviews and discusses our cybersecurity risks and is updated quarterly by our CISO on how we identify, assess and mitigate those risks.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]
Our CISO has over 30 years of expertise in global digital and information security, cybersecurity risk management, data privacy and compliance across diverse industries including media and entertainment, biotechnology, pharmaceuticals, financial services, and government defense sectors and holds multiple industry-recognized certifications including, among others, a Certificate of Cybersecurity Oversight from the National Association of Corporate Directors and a Certified Information Systems Security Professional certification.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] Our CISO is informed about and monitors our prevention, detection, mitigation and remediation efforts related to cyber threats through regular communication and reporting from our information security team. Our Chief Financial Officer, our Chief Legal Officer, our Chief Audit and Risk Officer and our Chief Information Officer also have input and involvement in our cybersecurity program. Our board of directors has an active role, as a whole and at the committee level, in overseeing the Company’s overall risk management, including cybersecurity risks. Our board of directors has delegated responsibility for cybersecurity and information technology risks to our Audit Committee and is regularly informed about such risks through committee reports and other presentations.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.0.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
Basis of Consolidation
The consolidated financial statements include the accounts of the Company and its majority-owned subsidiaries in which a controlling interest is maintained, including variable interest entities (“VIE”) for which the Company is the primary beneficiary. For each non-wholly owned subsidiary, the Company evaluates its ownership and other interests to determine whether it should consolidate the entity or account for its ownership interest as an unconsolidated investment. As part of its evaluation, the Company makes judgments in determining whether the entity is a VIE and, if so, whether it is the primary beneficiary of the VIE and is thus required to consolidate the entity. (See Note 10.) If it is concluded that an entity is not a VIE, then the Company considers its proportional voting interests in the entity. The Company consolidates majority-owned subsidiaries in which a controlling financial interest is maintained. A controlling financial interest is determined by majority ownership and the absence of significant third-party participating rights. Ownership interests in entities for which the Company has significant influence that are not consolidated are accounted for as equity method investments.
Intercompany accounts and transactions between consolidated entities have been eliminated.
Use of Estimates
The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates, judgments and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results may differ from these estimates.
Significant estimates and judgments inherent in the preparation of the consolidated financial statements include accounting for asset impairments, revenue recognition, estimated credit losses, content rights, leases, depreciation and amortization, the determination of ultimate revenues as they relate to amortization of capitalized content rights and accruals of participations and residuals, business combinations, share-based compensation, income taxes, other financial instruments, contingencies, estimated defined benefit plan liabilities, and the determination of whether the Company should consolidate certain entities.
Foreign Currency
The reporting currency of the Company is the U.S. dollar. Financial statements of subsidiaries whose functional currency is not the U.S. dollar are translated at exchange rates in effect at the balance sheet date for assets and liabilities and at average exchange rates for revenues and expenses for the respective periods. Translation adjustments are recorded in accumulated other comprehensive loss. Cash flows from the Company’s operations in foreign countries are generally translated at the weighted average rate for the respective periods.
The Company is exposed to foreign currency risk to the extent that it enters into transactions denominated in currencies other than its subsidiaries’ respective functional currencies. Transactions denominated in currencies other than subsidiaries’ functional currencies are recorded based on exchange rates at the time such transactions arise. Such transactions include affiliate and ad sales arrangements, content licensing arrangements, equipment and other vendor purchases and intercompany transactions. Changes in exchange rates with respect to amounts recorded in the Company’s consolidated balance sheets related to these items will result in unrealized foreign currency transaction gains and losses based upon period-end exchange rates. The Company also records realized foreign currency transaction gains and losses upon settlement of the transactions. Foreign currency transaction gains and losses resulting from the conversion of the transaction currency to functional currency are included in other income (expense), net.
Cash and Cash Equivalents
Cash and cash equivalents include cash on hand and highly liquid investments with original maturities of 90 days or less.
Receivables
The Company’s accounts receivable balances and the related credit losses arise primarily from distribution, advertising and content revenue. Receivables include amounts billed and currently due from customers and are presented net of an estimate for credit losses. To assess collectability, the Company analyzes market trends, economic conditions, the aging of receivables and customer specific risks, and records a provision for estimated credit losses expected over the lifetime of receivables. The corresponding expense for the expected credit losses is reflected in selling, general and administrative expenses. The Company does not require collateral with respect to trade receivables.
Revolving Receivables Program
The Company has a revolving agreement to transfer up to $5,200 million of certain receivables through its bankruptcy-remote subsidiary, Warner Bros. Discovery Receivables Funding, LLC, to various financial institutions on a recurring basis in exchange for cash equal to the gross receivables transferred. The Company services the sold receivables for the financial institution for a fee and pays fees to the financial institution in connection with this revolving agreement. The agreement is a continuation of the agreement the WarnerMedia Business had in place prior to the Merger. This agreement is subject to renewal on an annual basis and the transfer limit may be expanded or reduced from time to time. As customers pay their balances, the Company’s available capacity under this revolving agreement increases and typically the Company transfers additional receivables into the program.
The gross value of the proceeds received results in derecognition of receivables and the obligations assumed are recorded at fair value. Cash received is reflected as cash provided by operating activities in the consolidated statements of cash flows. The obligations assumed when proceeds are received relate to expected credit losses on sold receivables and estimated fee payments made on outstanding sold receivables already transferred. The obligations are subsequently adjusted for changes in estimated expected credit losses and interest rates, which are considered Level 3 fair value measurements since the inputs are unobservable (See Note 8). In some cases, the Company may have collections that have not yet been remitted to the bank, resulting in a liability. Increases to accounts payable and subsequent payments are reported as financing activities in the consolidated statements of cash flows.
Accounts Receivable Factoring
The Company has a factoring agreement to sell certain of its non-U.S. trade accounts receivable on a limited recourse basis to a third-party financial institution. The Company accounts for these transactions as sales in accordance with ASC 860, “Transfers and Servicing”, as its continuing involvement subsequent to the transfer is limited to providing certain servicing and collection actions on behalf of the purchaser of the designated trade accounts receivable. Proceeds from amounts factored are recorded as an increase to cash and cash equivalents and a reduction to receivables, net in the consolidated balance sheets. Cash received is also reflected as cash provided by operating activities in the consolidated statements of cash flows. The accounts receivable factoring program is separate and distinct from the revolving receivables program.
Film and Television Content Rights
The Company capitalizes costs to produce television programs and feature films, including direct production costs, production overhead, interest, acquisition costs and development costs, as well as advances for live programming rights, such as sports. Costs to acquire licensed television series and feature film programming rights are capitalized when the license period has begun and the program is accepted and available for airing. Production incentives received from various jurisdictions where the Company produces content are recorded as a reduction to capitalized production costs. All capitalized content and prepaid license fees are classified as noncurrent assets, with the exception of content acquired with an initial license period of 12 months or less and prepaid sports rights expected to air within 12 months.
The Company groups its film and television content rights by monetization strategy: content that is predominantly monetized individually and content that is predominantly monetized as a group.
Content Monetized Individually
For films and television programs predominantly monetized individually, the amount of capitalized film and television production costs (net of incentives) amortized and the amount of participations and residuals to be recognized as expense in a particular period are determined using the individual film forecast method. Under this method, the amortization of capitalized costs and the accrual of participations and residuals are based on the proportion of the film’s or television program’s revenues recognized for such period to the film’s or television program’s estimated remaining ultimate revenues (i.e., the total revenue to be received throughout a film’s or television program’s remaining life cycle).
The process of estimating ultimate revenues requires us to make a series of judgments related to future revenue-generating activities associated with a particular film. Prior to the theatrical release of a film, the Company’s estimates are based on factors such as the historical performance of similar films, the star power of the lead actors, the rating and genre of the film, pre-release market research (including test market screenings), international distribution plans and the expected number of theaters in which the film will be released. Subsequent to release, ultimate revenues are updated to reflect initial performance, which is often predictive of future performance. For a film or television program that is predominantly monetized on its own but also monetized with other films and/or programs (such as on the Company’s DTC or linear services), the Company makes a reasonable estimate of the value attributable to the film or program’s exploitation while monetized with other films/programs and expenses such costs as the film or television program is exhibited. For theatrical films, the period over which ultimate revenues from all applicable sources and exhibition windows are estimated does not exceed 10 years from the date of the film’s initial release. For television programs, the ultimate period does not exceed 10 years from delivery of the first episode, or, if still in production, five years from delivery of the most recent episode, if later. For games, the ultimate period does not exceed two years from the date of the game’s initial release. Ultimates for produced content monetized on an individual basis are reviewed and updated (as applicable) on a quarterly basis; any adjustments are applied prospectively as of the beginning of the fiscal year of the change.
Content Monetized as a Group
For programs monetized as a group, including licensed programming, the Company’s film groups are generally aligned along the Company’s networks and digital content offerings, except for certain international territories wherein content assets are grouped by genre or territory. Adjustments for projected usage are applied prospectively in the period of the change. Participations and residuals are generally expensed in line with the pattern of usage. Streaming content and premium pay-TV amortization for each period is recognized based on estimated viewing patterns as there are generally little to no direct revenues to associate to the individual content assets. As such, viewership is most representative of the use of the title. Licensed rights to film and television programming are typically amortized over the useful life of the program’s license period on a straight-line or accelerated basis. The Company allocates the cost of multi-year sports programming arrangements over the contract period to each event or season based on its projected advertising revenue and an allocation of distribution revenue (estimated relative value). If annual contractual payments related to each season approximate each season’s estimated relative value, the Company expenses the related contractual payments during the applicable season. Amortization of sports rights takes place when the content airs.
Quarterly, the Company prepares analyses to support its content amortization expense. Critical assumptions used in determining content amortization for programming predominantly monetized as a group include: (i) the grouping of content with similar characteristics, (ii) the application of a quantitative revenue forecast model or historical viewership model based on the adequacy of historical data, and (iii) determining the appropriate historical periods to utilize and the relative weighting of those historical periods in the forecast model. The Company then considers the appropriate application of the quantitative assessment given forecasted content use, expected content investment and market trends. Content use and future revenues may differ from estimates based on changes in expectations related to market acceptance, network affiliate fee rates, advertising demand, the number of cable and satellite television subscribers receiving the Company’s networks, the number of subscribers to its streaming services, and program usage. Accordingly, the Company reviews its estimates and planned usage at least quarterly and revises its assumptions if necessary. Any material adjustments from the Company’s review of the amortization rates for assets in film groups are applied prospectively in the period of the change.
Unamortized Film Costs Impairment Assessment
Unamortized film costs are tested for impairment whenever events or changes in circumstances indicate that the fair value of a film (or television program) predominantly monetized on its own, or a film group, may be less than its unamortized costs. In addition, a change in the predominant monetization strategy is considered a triggering event for impairment testing before a title is accounted for as part of a film group. If the carrying value of an individual feature film or television program, or film group, exceeds the estimated fair value, an impairment charge will be recorded in the amount of the difference. For content that is predominantly monetized individually, the Company utilizes estimates including ultimate revenues and additional costs to be incurred (including exploitation and participation costs), in order to determine whether the carrying value of a film or television program is impaired.
Game Development Costs
Game development costs are expensed as incurred before the applicable game reaches technological feasibility, or for online hosted arrangements, before the preliminary project phase is complete and it is probable the project will be completed and the software will be used to perform the function intended. Commencing upon a title’s release, the capitalized game development costs are amortized based on the proportion of the game’s revenues recognized for such period to the game’s total current and anticipated revenues, or, if greater, for non-hosted games, on a straight-line basis over the title’s estimated economic life. Unamortized capitalized game production and development costs are stated at the lower of cost, less accumulated amortization, or net realizable value and reported in “Film and television content rights and games” on the consolidated balance sheets.
Investments The Company holds investments in equity method investees and equity investments with and without readily determinable fair values.
Equity Method Investments
Investments in equity method investees are those for which the Company has the ability to exercise significant influence but does not control and is not the primary beneficiary or the entity is not a VIE and the Company does not have a controlling financial interest. Under this method of accounting, the Company typically records its proportionate share of the net earnings or losses of equity method investees in loss from equity investees, net and a corresponding increase or decrease to the investment balances. Cash payments to equity method investees such as additional investments, loans and advances and expenses incurred on behalf of investees, as well as payments from equity method investees such as dividends, distributions and repayments of loans and advances are recorded as adjustments to investment balances.
The Company evaluates its equity method investments for impairment whenever events or changes in circumstances indicate that the carrying amounts of such investments may not be recoverable. (See “Asset Impairment Analysis” below.)
Equity Investments with Readily Determinable Fair Values
Investments in entities or other securities in which the Company has no control or significant influence and is not the primary beneficiary, and have a readily determinable fair value are recorded at fair value based on quoted market prices and are classified as equity securities or equity investments with readily determinable fair value. The investments are measured at fair value based on a quoted market price per unit in active markets multiplied by the number of units held without consideration of transaction costs (Level 1). Gains and losses are recorded in other income (expense), net on the consolidated statements of operations. (See Note 10 and Note 18.)
Equity Investments without Readily Determinable Fair Values
Equity investments without readily determinable fair values include ownership rights that either (i) do not meet the definition of in-substance common stock or (ii) do not provide the Company with control or significant influence and these investments do not have readily determinable fair values. Equity investments without readily determinable fair values are recorded at cost and adjusted for subsequent observable price changes as of the date that an observable transaction takes place. Adjustments for observable price changes are recorded in other income (expense), net.
Equity method investments are reviewed for indicators of other-than-temporary impairment on a quarterly basis and are written down to fair value if there is evidence of a loss in value that is other-than-temporary. The estimation of fair value and whether an other-than-temporary impairment has occurred requires the application of significant judgment and future results may vary from current assumptions. If declines in the value of the equity method investments are determined to be other-than-temporary, a loss is recorded in earnings in the current period as a component of loss from equity investees, net on the consolidated statements of operations.
For equity investments without readily determinable fair value, investments are recorded at cost and adjusted for subsequent observable price changes as of the date that an observable transaction takes place. The Company performs a qualitative assessment on a quarterly basis to determine if any observable price changes have occurred. If the qualitative assessment indicates that an observable price change has occurred, a gain or loss is recorded equal to the difference between the fair value and carrying value in the current period as a component of other income (expense), net.
Property and Equipment Property and equipment are stated at cost less accumulated depreciation and impairments. Internal use software costs are capitalized during the application development stage; software costs incurred during the preliminary project and post implementation stages are expensed as incurred. Repairs and maintenance expenditures that do not enhance the use or extend the life of property and equipment are expensed as incurred. Depreciation for most property and equipment is recognized using the straight-line method over the estimated useful lives of the assets.
Leases
The Company determines if an arrangement is a lease at its inception. Operating lease right-of-use (“ROU”) assets are included in other noncurrent assets. Finance lease ROU assets are included in property and equipment, net. Operating and finance lease liabilities are included in accrued liabilities and other noncurrent liabilities in the consolidated balance sheets. The Company elected the short-term lease recognition exemption and leases with initial terms of one year or less are not recorded in the consolidated balance sheets.
A rate implicit in the lease when readily determinable is used in arriving at the present value of lease payments. As most of the Company’s leases do not provide sufficient information to determine an implicit rate, the Company uses an incremental borrowing rate based on information available at lease commencement date for most of its leases. The incremental borrowing rate is based on the Company's U.S. dollar denominated senior unsecured borrowing curves using public credit ratings adjusted down to a collateralized basis using a combination of recovery rate and credit notching approaches and translated into major contract currencies as applicable.
The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that it will exercise that option. The Company does not separate lease components from non-lease components across all lease categories. Instead, each separate lease component and non-lease component are accounted for as a single lease component. In addition, variable lease payments that are based on an index or rate are included in the measurement of ROU assets and lease liabilities at lease inception. All other variable lease payments are expensed as incurred and are not included in the measurement of ROU assets and lease liabilities. Lease expense for operating leases and short-term leases is recognized on a straight-line basis. For finance leases, the Company recognizes interest expense on lease liabilities using the effective interest method and amortization of ROU assets on a straight-line basis.
Defined Benefit Plans
The Company participates in and/or sponsors a qualified defined benefit pension plan that covers certain U.S. based employees and several U.S. and non-U.S. nonqualified defined benefit pension plans that are noncontributory. Defined benefit plan obligations are based on various assumptions used by the Company’s actuaries in calculating these amounts. These assumptions include discount rates, compensation rate increases, expected return on plan assets, retirement rates and mortality rates. Actual results that differ from the assumptions and changes in assumptions could affect future expenses and obligations.
Asset Impairment Analysis, Goodwill
Goodwill is allocated to the Company’s reporting units, which are its operating segments or one level below its operating segments. The Company evaluates goodwill for impairment annually as of October 1, or earlier if an event or other circumstance indicates that it may not recover the carrying value of the asset. If the Company believes that, as a result of its qualitative assessment, it is more likely than not that the fair value of a reporting unit is greater than its carrying amount, a quantitative impairment test is not required. If a qualitative assessment indicates that it is more likely than not that the carrying value of a reporting unit exceeds its fair value, a quantitative impairment test is performed. If the carrying amount of the reporting unit exceeds its fair value, an impairment charge is recorded for the amount by which the carrying amount exceeds the fair value, not to exceed the amount of goodwill recorded for that reporting unit. The Company typically performs a quantitative impairment test at least every three years, irrespective of the outcome of the Company’s qualitative assessment.
Asset Impairment Analysis, Long-lived Assets
Long-lived assets such as amortizing trademarks and trade names; affiliate, advertising, and subscriber relationships; franchises and other intangible assets; lease ROU assets; and property and equipment are not required to be tested for impairment annually, but rather whenever circumstances indicate that the carrying amount of the asset may not be recoverable. If an impairment analysis is required, the impairment test employed is based on whether the Company’s intent is to hold the asset for continued use or to hold the asset for sale.
If the intent is to hold the asset for continued use, the impairment test requires a comparison of undiscounted future cash flows to the carrying value of the asset group. If the carrying value of the asset group exceeds the undiscounted cash flows, an impairment loss would be recognized equal to the excess of the asset group’s carrying value over its fair value, which is typically determined by discounting the future cash flows associated with that asset group.
If the intent is to hold the asset for sale and certain other criteria are met, the impairment test involves comparing the asset’s carrying value to its estimated fair value less costs to sell. If the carrying value of the asset exceeds the fair value, an impairment loss would be recognized equal to the difference.
Significant judgments used for long-lived asset impairment assessments include identifying the appropriate asset groupings that represent the lowest level for which cash flows are largely independent and primary assets within those groupings, determining whether events or circumstances indicate that the carrying amount of the asset may not be recoverable, determining the future cash flows for the assets involved and assumptions applied in determining fair value, which include reasonable discount rates, growth rates, market risk premiums and other assumptions about the economic environment.
Derivative Instruments
The Company uses derivative financial instruments to modify its exposure to market risks from changes in foreign currency exchange rates, interest rates, and from market volatility related to certain investments measured at fair value. At the inception of a derivative contract, the Company designates the derivative based on the Company’s intentions and expectations as to the likely effectiveness as a hedge (see Note 13), as follows:
a hedge of a forecasted transaction or the exposure to variability of cash flows to be received or paid related to a recognized asset or liability (“cash flow hedge”);
a hedge of the foreign currency exposure from net investments in foreign operations (“net investment hedge”);
a hedge of the exposure to changes in fair value of a recognized asset or liability or of an unrecognized firm commitment (“fair value hedge”); or
an instrument with no hedging designation.
Cash Flow Hedges
The Company may designate derivative instruments as cash flow hedges to mitigate foreign currency risk arising from third-party revenue agreements, intercompany licensing agreements, production expenses and rebates, or to hedge the interest rate risk for certain senior notes and forecasted debt issuances. For instruments accounted for as cash flow hedges, the change in the fair value of the forward contract is recorded in other comprehensive loss and reclassified into the statements of operations in the same line item in which the hedged item is recorded and in the same period as the hedged item affects earnings.
Net Investment Hedges
The Company may designate derivative instruments as hedges of net investments in foreign operations. The Company assesses the effectiveness of net investment hedges utilizing the spot-method. The entire change in the fair value of derivatives that qualify as net investment hedges is initially recorded in the currency translation adjustment component of other comprehensive loss. While the change in fair value attributable to hedge effectiveness remains in accumulated other comprehensive loss until the net investment is sold or liquidated, the change in fair value attributable to components excluded from the assessment of hedge effectiveness (e.g., forward points, cross currency basis, etc.) is reflected as a component of interest expense, net in the current period.
Fair Value Hedges
The Company may designate derivative instruments as fair value hedges to mitigate the variability in the fair value of a recognized asset or liability or of an unrecognized firm commitment. For those derivative instruments designated as fair value hedges, the changes in fair value of the derivative instruments, including offsetting changes in fair value of the hedged items are recorded in the statements of operations in the same line item where the hedged risk occurs.
No Hedging Designation
The Company may also enter into derivative instruments that do not qualify for hedge accounting or are not designated as hedges. These instruments are intended to mitigate economic exposures due to exogenous events and changes in foreign currency exchange rates, interest rates, and from market volatility related to certain investments measured at fair value. The changes in fair value of derivatives not designated as hedges are recorded in the statements of operations in the same line item where the hedged risk occurs.
Financial Statement Presentation
Unsettled derivative contracts are recorded at their gross fair values on the consolidated balance sheets. The portion of the fair value that represents cash flows occurring within one year is classified as current, and the portion related to cash flows occurring beyond one year is classified as noncurrent.
Cash flows from designated derivative instruments used as hedges are classified in the consolidated statements of cash flows in the same section as the cash flows of the hedged item. Cash flows from periodic settlement of interest on cross currency swaps and derivative contracts not designated as hedges are reported as investing activities in the consolidated statements of cash flows.
In the normal course of business, the Company is exposed to foreign currency exchange rate market risk and interest rate fluctuations. As part of its risk management strategy, the Company uses derivative financial instruments, primarily foreign currency forward contracts, fixed-to-fixed currency swaps, total return swaps, and interest rate swaps, to hedge certain foreign currency, market value and interest rate exposures. The Company’s objective is to reduce earnings volatility by offsetting gains and losses resulting from these exposures with losses and gains on the derivative contracts used to hedge them. The Company does not enter into or hold derivative financial instruments for speculative trading purposes.
Treasury Stock
When stock is acquired for purposes other than formal or constructive retirement, the purchase price of the acquired stock is recorded in a separate treasury stock account, which is separately reported as a reduction of equity. Treasury stock held by Discovery prior to the Merger was not retired.
When stock is retired or purchased for formal or constructive retirement, the purchase price is initially recorded as a reduction to the par value of the shares repurchased, with any excess purchase price over par value recorded as a reduction to additional paid-in capital related to the series of shares repurchased and any remaining excess purchase price recorded as a reduction to retained earnings. If the purchase price exceeds the amounts allocated to par value and additional paid-in capital related to the series of shares repurchased and retained earnings, the remainder is allocated to additional paid-in capital related to other series of shares.
To determine the cost of treasury stock that is either sold or reissued, the Company uses the last in, first out method. If the proceeds from the re-issuance of treasury stock are greater than the cost, the excess is recorded as additional paid-in capital. If the proceeds from re-issuance of treasury stock are less than the cost, the excess cost first reduces any additional paid-in capital arising from previous treasury stock transactions for that class of stock, and any additional excess is recorded as a reduction of retained earnings.
Revenue Recognition
Revenue is recognized upon transfer of control of promised services or goods to customers in an amount that reflects the consideration that the Company expects to receive in exchange for those services or goods. Revenues do not include taxes collected from customers on behalf of taxing authorities such as sales tax and value-added tax. However, certain revenues include taxes that customers pay to taxing authorities on the Company’s behalf, such as foreign withholding tax. Revenue recognition for each source of revenue is also based on the following policies.
Advertising
Advertising revenues are principally generated from the sale of commercial time on linear (television networks and authenticated TVE applications) and digital platforms (DTC subscription services and websites). A substantial portion of the linear and digital advertising contracts in the U.S. and certain international markets guarantee the advertiser a minimum audience level that either the program in which their advertisements are aired or the advertisement will reach. On the linear platform, the Company provides a service to deliver an advertising campaign which is satisfied by the provision of a minimum number of advertising spots in exchange for a fixed fee over a contract period of one year or less. The Company delivers spots in accordance with these contracts during a variety of day parts and programs. In the agreements governing these advertising campaigns, the Company has also promised to deliver to its customers a guaranteed minimum number of viewers (“impressions”) on a specific television network within a particular demographic (e.g. men aged 18-35). These advertising campaigns are considered to represent a single, distinct performance obligation. Revenues are recognized based on the guaranteed audience level multiplied by the average price per impression. The Company provides the advertiser with advertising until the guaranteed audience level is delivered, and invoiced advertising revenue receivables may exceed the value of the audience delivery. As such, revenues are deferred until the guaranteed audience level is delivered or the rights associated with the guarantee lapse, which is typically less than one year. Audience guarantees are initially developed internally, based on planned programming, historical audience levels, the success of pilot programs, and market trends. Actual audience and delivery information is published by independent ratings services.
Digital advertising contracts typically contain promises to deliver guaranteed impressions in specific markets against a targeted demographic during a stipulated period of time. If the specified number of impressions is not delivered, the transaction price is reduced by the number of impressions not delivered multiplied by the contractually stated price per impression. Each promise is considered a separate performance obligation. For digital contracts with an audience guarantee, advertising revenues are recognized as impressions are delivered. Actual audience delivery is typically reported by independent third parties.
For contracts without an audience guarantee, advertising revenues are recognized as each spot airs. The airing of individual spots without a guaranteed audience level are each distinct, individual performance obligations. The Company allocates the consideration to each spot based on its relative standalone selling price.
Distribution
Distribution revenues are generated from fees charged to network distributors, which include cable, direct-to-home (“DTH”) satellite, telecommunications and digital service providers, and DTC subscribers. Cable operators, DTH satellite operators and telecommunications service providers typically pay royalties via a per-subscriber fee for the right to distribute the Company’s programming under the terms of distribution contracts. The majority of the Company’s distribution fees are collected monthly throughout the year and distribution revenue is recognized over the term of the contracts based on contracted programming rates and reported subscriber levels. The amount of distribution fees due to the Company is reported by distributors based on actual subscriber levels. Such information is generally not received until after the close of the reporting period. In these cases, the Company estimates the number of subscribers receiving the Company’s programming to estimate royalty revenue. Historical adjustments to recorded estimates have not been material. Distribution revenue from fixed-fee contracts is recognized over the contract term based on the continuous delivery of the content to the affiliate. Any monetary incentives provided to distributors other than for distinct goods or services acquired at fair value are recognized as a reduction of revenue over the term.
Although the delivery of linear feeds and digital products, such as video-on-demand (“VOD”) and authenticated TVE applications, are considered distinct performance obligations within a distribution arrangement, on-demand offerings generally match the programs that are airing on the linear network. Therefore, the Company recognizes revenue for licensing arrangements as the license fee is earned and based on continuous delivery for fixed fee contracts.
Revenues associated with digital distribution arrangements are recognized when the Company transfers control of the programming and the rights to distribute the programming to the customer.
For DTC subscription services, the Company recognizes revenue as the service fee is earned over the subscription period.
When linear and DTC distribution arrangements are offered in a bundle deal, consideration is allocated to each deliverable based on its relative standalone selling price, and revenue is recognized as described above.
Content
Content revenues are generated from the release of feature films for initial exhibition in theaters, production of programs licensed for initial television/SVOD exhibition, the additional licensing of feature films and television programs to various television, SVOD and other digital markets, distribution of feature films and television programs in the physical and digital home entertainment market, sales of console games and mobile in-game content, sublicensing of sports rights, and licensing of intellectual property such as characters and brands.
In general, fixed payments for the licensing of intellectual property are recognized as revenue at either the inception of the license term or as sales-based royalties as underlying sales occur if the intellectual property has significant standalone functionality (“functional IP,” such as a produced film or television series), or over the corresponding license term if the licensee’s ability to derive utility is dependent upon our continued support of the intellectual property throughout the license term (“symbolic IP,” such as a character or a brand). Feature films may be produced or acquired for initial exhibition in theaters or direct release on our streaming service. Arrangements with theaters for exhibiting a film over a certain period are generally sales-based royalties and recorded as revenue as the underlying sales of the exhibitors occur.
Television programs are initially produced for broadcast networks, cable networks, premium pay services, first-run syndication or streaming services; revenues are recognized when the programs are available for use by the licensee. Fixed license fee revenues from the subsequent licensing of feature films and television programs in the off-network cable, premium pay, syndication, streaming and international television and streaming markets are also recognized upon availability of the content for use by the licensee. For television/streaming service licenses that include multiple titles with a fixed license fee across all titles, the availability of each title is considered a separate performance obligation, and the fixed fee is allocated to each title based on its estimated relative standalone selling price and recognized as revenue when the title is available for use by the licensee. When the term of an existing agreement is renewed or extended, revenues are recognized when the licensed content becomes available under the renewal or extension. Certain arrangements (e.g., certain pay-TV/SVOD licenses) may include variable license fees that are based on sales of the licensee; these are recognized as revenue as the applicable underlying sales occur.
Revenues from home entertainment sales of feature films and television programs in physical format are generally recognized at the later of the delivery date or the date when made widely available for sale or rental by retailers (“street date”) based on gross sales less a provision for estimated returns, rebates and pricing allowances. The provision is based on management’s estimates by analyzing vendor sales of our product, historical return trends, current economic conditions and changes in customer demand. Revenues from the licensing of television programs and films for electronic sell-through or video-on-demand are recognized when the product has been purchased by and made available to the consumer to either download or stream.
Revenues from sales of console games generally follow the same recognition methods as film and television programs in the home entertainment market. Revenues from digital sales of in-game purchases are assessed for deferral based on type of digital item purchased (e.g., consumable vs. durable) and estimated life of consumer game play and recognized upon purchase or
over time as applicable.
Revenues from the licensing of intellectual property such as characters or brands (e.g., for merchandising or theme parks) are
recognized either straight-line over the license term or as the licensee’s underlying product sales occur (sales-based royalty) depending on which method is most reflective of the earnings process.
Contract Assets and Liabilities
A contract asset is recorded when revenue is recognized in advance of the Company’s right to bill and receive consideration and that right is conditioned upon something other than the passage of time. A contract liability, such as deferred revenue, is recorded when the Company has recorded billings in conjunction with its contractual right or when cash is received in advance of the Company’s performance.
Deferred revenue primarily consists of TV/SVOD content licensing arrangements where the content has not yet been made available to the customer, consumer products and themed experience licensing arrangements with fixed payments, advance payment for DTC subscriptions, cash billed/received for television advertising in advance or for which the guaranteed viewership has not been provided, and advance fees related to the sublicensing of Olympic rights. The amounts classified as current are expected to be earned within the next year.
Payment terms vary by the type and location of the customer and the products or services offered. The term between invoicing and when payment is due is not significant. For certain products or services and customer types, the Company requires payment before the products or services are delivered to the customer.
Share-Based Compensation Expense
The Company has incentive plans under which performance-based restricted stock units (“PRSUs”), service-based restricted stock units (“RSUs”), and stock options may be issued. In addition, the Company offers an Employee Stock Purchase Plan (the “ESPP”). Share-based compensation expense for all awards is recorded as a component of selling, general and administrative expense. Forfeitures for all awards are recognized as incurred. Excess tax benefits realized from the exercise of stock options and vested RSUs, PRSUs and the ESPP are reported as cash inflows from operating activities on the consolidated statements of cash flows.
PRSUs
PRSUs represent the contingent right to receive shares of WBD common stock, and typically vest over one to three years based on continuous service and the attainment of qualitative and quantitative performance targets. The number of PRSUs that vest typically ranges from 0% to 300% based on a sliding scale where achieving or exceeding the performance target will result in 100% to 300% of the PRSUs vesting and achieving 70% or less of the target will result in no portion of the PRSUs vesting. Additionally, for certain PRSUs, the Company’s Compensation Committee has discretion in determining the final number of units that vest, but may not increase the amount of any PRSU award above 100%. Upon vesting, each PRSU becomes convertible into one share of WBD common stock. Holders of PRSUs do not receive payments of dividends in the event the Company pays a cash dividend until such PRSUs are converted into shares of WBD common stock.
Compensation expense for PRSUs is based on the fair value of WBD common stock on the date of grant. Compensation expense for PRSUs that vest based on achieving subjective operating performance conditions or in situations where the employee may withhold taxes in excess of the maximum statutory requirement, is remeasured at fair value each reporting period until the award is settled. Compensation expense for all PRSUs is recognized ratably over the vesting period only when it is probable that the operating performance conditions will be achieved. The Company records a cumulative adjustment to compensation expense for PRSUs if there is a change in the determination of the probability that the operating performance conditions will be achieved.
RSUs
RSUs represent the contingent right to receive shares of WBD common stock, substantially all of which vest ratably each year over periods of three to five years based on continuous service. Compensation expense for RSUs is based on the fair value of the award on the date of grant and is recognized ratably during the vesting period. RSU awards generally provide for accelerated vesting upon termination from the Company if the employee has reached a specified age and years of service and if the grant has been held at least six months from the grant date.
Stock Options
Stock options are granted with an exercise price equal to or in excess of the closing market price of WBD common stock on the date of grant and vest ratably over three or four years from the grant date based on continuous service and expire seven years from the date of grant. Compensation expense for stock options is based on the fair value of the award on the date of grant and is recognized ratably during the vesting period. Stock options generally provide for accelerated vesting upon termination from the Company if the employee has reached a specified age and years of service and if the grant has been held at least six months from the grant date.
The fair values of stock options are estimated using the Black-Scholes option-pricing model. Because the Black-Scholes option-pricing model requires the use of subjective assumptions, changes in these assumptions can materially affect the fair value of awards. For stock options the simplified method is utilized to calculate the expected term, since the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate the expected term. The simplified method considers the period from the date of grant through the mid-point between the vesting date and the end of the contractual term of the award. Expected volatility is based on a combination of implied volatilities from traded options on WBD common stock and historical realized volatility of WBD and peer group common stock. The dividend yield is assumed to be zero because the Company has no history of paying cash dividends and no present intention to pay dividends. The risk-free interest rate is based on U.S. Treasury zero-coupon issues with a remaining term equal to the expected term of the award.
ESPP
The ESPP enables eligible employees to purchase shares of WBD common stock through payroll deductions or other permitted means. The Company recognizes the fair value of the discount associated with shares purchased under the ESPP as share-based compensation expense.
Advertising Costs Advertising costs are expensed as incurred and are presented in selling, general and administrative expenses.
Collaborative Arrangements
The Company’s collaborative arrangements primarily relate to arrangements entered into with third parties to jointly finance and distribute certain theatrical and television productions, arrangements entered into with third parties to bundle streaming services, and an arrangement entered into with CBS Broadcasting, Inc. (“CBS”) surrounding The National Collegiate Athletic Association (the “NCAA”).
Co-financing arrangements generally represent the assignment of an economic interest in a film or television series to a producing partner. The Company generally records the amounts received for the assignment of an interest as a reduction of production cost, as the partner assumes the risk for their share of the film or series asset. The substance of these arrangements is that the third-party partner owns an interest in the film or series; therefore, in each period, based on the terms of the arrangement, the Company reflects the estimate of the third-party partner’s interest in the profits or losses incurred on the film or series, using the individual film forecast method, in cost of revenues, excluding depreciation and amortization in the consolidated statements of operations. On occasion, the Company acquires the economic interest in a film from a producing partner; in this case, the Company capitalizes the acquisition cost as a content asset in film and television content rights and games and accounts for the third-party partner’s share in applicable distribution results as described above.
Bundled streaming service arrangements are evaluated at inception to determine whether it is a collaborative agreement based on the facts and circumstances. In the cases of bundled collaborative agreements, the partners share the expenses incurred and revenues generated. In each period, the Company reflects its share of expenses and revenues in the consolidated statements of operations.
The arrangement among Turner, CBS and the NCAA provides Turner and CBS with rights to the NCAA Division I Men’s Basketball Championship Tournament (the “NCAA Tournament”) in the U.S. and its territories and possessions through 2032. The aggregate programming rights fee, production costs, advertising revenues and sponsorship revenues related to the NCAA Tournament and related programming are shared equally by the Company and CBS. However, if the amount paid for the programming rights fee and production costs in any given year exceeds advertising and sponsorship revenues for that year, CBS’ share of such shortfall is limited to specified annual caps. The amounts recorded pursuant to the loss cap were not material during the years ended December 31, 2024 and 2023. In accounting for this arrangement, the Company records advertising revenue for the advertisements aired on its networks and amortizes its share of the programming rights fee based on the estimated relative value of each season over the term of the arrangement.
Income Taxes
Income taxes are recorded using the asset and liability method of accounting for income taxes. Deferred income taxes reflect the net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Deferred taxes are measured using rates the Company expects to apply to taxable income in years in which those temporary differences are expected to reverse. A valuation allowance is provided for deferred tax assets if it is more likely than not such assets will be unrealized.
From time to time, the Company engages in transactions in which the tax consequences may be uncertain. Significant judgment is required in assessing and estimating the tax consequences of these transactions. The Company prepares and files tax returns based on its interpretation of tax laws and regulations. In the normal course of business, the Company’s tax returns are subject to examination by various taxing authorities. Such examinations may result in future tax and interest assessments by these taxing authorities.
In determining the Company’s tax provision for financial reporting purposes, the Company establishes a reserve for unrecognized tax benefits unless the Company determines that such positions are more likely than not to be sustained upon examination based on their technical merits, including the resolution of any appeals or litigation processes. The Company includes interest and where appropriate, penalties, as a component of income tax expense on the consolidated statements of operations. Significant judgment is exercised in evaluating all relevant information, the technical merits of the tax positions, and the accurate measurement of unrecognized tax benefits when determining the amount of reserve and whether positions taken on the Company’s tax returns are more likely than not to be sustained. This also involves the use of significant estimates and assumptions with respect to the potential outcome of positions taken on tax returns that may be reviewed by tax authorities. The Company adjusts its unrecognized tax benefits periodically because of ongoing examinations by, and settlements with, various taxing authorities, as well as changes in tax laws, regulations and interpretations.
In connection with the Merger, the Company entered into a tax matters agreement (“TMA”) with AT&T. Pursuant to the TMA, the Company is responsible for tax liabilities of the WM Business related to the periods prior to AT&T’s ownership of the WM Business (June 14, 2018), and AT&T is responsible for tax liabilities of the WM Business related to the period for which they owned the WM Business (June 15, 2018 through April 8, 2022). With respect to unrecognized tax benefits related to jurisdictions that have joint and several liability among members of the AT&T tax filing group during the AT&T ownership period, the Company has not recorded any liabilities for unrecognized tax benefits or indemnification receivables related to matters that were attributable to jurisdictions that have joint and several liability among members of the AT&T filing group since AT&T was determined to be the primary obligor.
Concentrations Risk
Customers
No individual customer accounted for more than 10% of total consolidated revenues for 2024, 2023 or 2022. The Company had one customer that represented more than 10% of distribution revenue in 2024, which totaled 13%. As of December 31, 2024 and 2023, the Company’s trade receivables do not represent a significant concentration of credit risk as the customers and markets in which the Company operates are varied and dispersed across many geographic areas.
Financial Institutions
Cash and cash equivalents are maintained with several financial institutions. The Company has deposits held with banks that exceed the amount of insurance provided on such deposits. Generally, these deposits may be redeemed upon demand and are maintained with financial institutions of reputable credit and, therefore, bear minimal credit risk.
Counterparty Credit Risk
The Company is exposed to the risk that the counterparties to outstanding derivative financial instruments will default on their obligations. The Company manages these credit risks through the evaluation and monitoring of the creditworthiness of, and concentration of risk with, the respective counterparties. In this regard, credit risk associated with outstanding derivative financial instruments is spread across a relatively broad counterparty base of banks and financial institutions. The Company also has a limited number of arrangements where collateral is required to be posted in the instance that certain fair value thresholds are exceeded.
Accounting and Reporting Pronouncements Adopted and Not Yet Adopted
Segment Reporting
In November 2023, the FASB issued guidance updating the disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses. The amendments are effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024 and should be applied retrospectively to all prior periods presented in the financial statements. The Company adopted the guidance effective January 1, 2024 and has provided the required annual disclosures in Note 23.
Accounting and Reporting Pronouncements Not Yet Adopted
Income Taxes
In December 2023, the FASB issued guidance updating the disclosure requirements for income taxes, primarily through standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. The amendments are effective for fiscal years beginning after December 15, 2024, with early adoption permitted. The amendments should be applied prospectively; however, retrospective application is permitted. The Company did not early adopt the amendments as of December 31, 2024. The Company is currently evaluating the impact of this guidance and will update its tax disclosures upon adoption.
Disaggregation of Income Statement Expenses
In November 2024, the FASB issued guidance updating the disclosure requirements for income statement expenses, primarily through disaggregation of certain types of expenses presented on the income statement. The amendments are effective for fiscal years beginning after December 15, 2026 and for interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The amendments may be applied either: (1) prospectively to financial statements issued for reporting periods after the effective date, or (2) retrospectively to all prior periods presented in the financial statements. The Company is currently evaluating the impact this guidance will have on its disclosures.
Fair Value Measurements Assets and liabilities carried at fair value are classified in the following three categories:
Level 1 - Quoted prices for identical instruments in active markets.
Level 2 - Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets.
Level 3 - Valuations derived from techniques in which one or more significant inputs are unobservable.
Redeemable Noncontrolling Interests Redeemable noncontrolling interests are presented outside of permanent equity on the Company’s consolidated balance sheets when the put right is outside of the Company’s control. Redeemable noncontrolling interests reflected as of the balance sheet date are the greater of the noncontrolling interest balances adjusted for comprehensive income items and distributions or the redemption values remeasured at the period end foreign exchange rates. Adjustments to the carrying amount of redeemable noncontrolling interests to redemption value as a result of changes in exchange rates are reflected in currency translation adjustments, a component of other comprehensive loss. Such currency translation adjustments to redemption value are allocated to the Company’s stockholders only. Redeemable noncontrolling interest adjustments of carrying value to redemption value are reflected in retained earnings, unless there is an accumulated deficit, in which case the adjustments are reflected in additional paid-in capital. The adjustment of carrying value to the redemption value that reflects a redemption in excess of fair value is included as an adjustment to income from continuing operations available to the Company’s stockholders in the calculation of earnings per share.
Reportable Segments
The Company’s operating segments are determined based on: (i) financial information reviewed by its chief operating decision maker (“CODM”), the Chief Executive Officer (“CEO”), (ii) internal management and related reporting structure, and (iii) the basis upon which the CEO makes resource allocation decisions.
The accounting policies of the reportable segments are the same as the Company’s, except that certain inter-segment transactions that are eliminated for consolidation are not eliminated at the segment level. Inter-segment transactions primarily include advertising and content licenses. The Company generally records inter-segment transactions of content licenses at market value. The Company does not report assets by segment because it is not used to allocate resources or evaluate segment performance.
The Company evaluates the operating performance of its operating segments based on financial measures such as revenues and Adjusted EBITDA. Adjusted EBITDA is defined as operating income excluding:
employee share-based compensation;
depreciation and amortization;
restructuring and facility consolidation;
certain impairment charges;
gains and losses on business and asset dispositions;
third-party transaction and integration costs;
amortization of purchase accounting fair value step-up for content;
amortization of capitalized interest for content; and
other items impacting comparability.
The CODM uses this measure to assess the operating results and performance of the segments, perform analytical comparisons, identify strategies to improve performance, and allocate resources to each segment. The Company believes Adjusted EBITDA is relevant to investors because it allows them to analyze the operating performance of each segment using the same metric management uses. The Company excludes employee share-based compensation, restructuring, certain impairment charges, gains and losses on business and asset dispositions, and transaction and integration costs from the calculation of Adjusted EBITDA due to their impact on comparability between periods. Integration costs include transformative system implementations and integrations, such as Enterprise Resource Planning systems, and may take several years to complete. The Company also excludes the depreciation of fixed assets and amortization of intangible assets, amortization of purchase accounting fair value step-up for content (which is included in consolidated costs of revenues), and amortization of capitalized interest for content, as these amounts do not represent cash payments in the current reporting period. We prospectively updated certain corporate allocations at the beginning of 2024. The impact to prior periods was immaterial.
v3.25.0.1
EQUITY AND EARNINGS PER SHARE (Tables)
12 Months Ended
Dec. 31, 2024
Equity And Earnings Per Share [Abstract]  
Schedule of Basic and Diluted Earnings Per Share
The table below sets forth the Company’s calculated earnings per share (in millions). Earnings per share amounts may not recalculate due to rounding.
Year Ended December 31,
202420232022
Numerator:
Net loss$(11,482)$(3,079)$(7,297)
Less:
Allocation of undistributed income to Series A-1 convertible preferred stock— — (49)
Net loss (income) attributable to noncontrolling interests129 (38)(68)
Net loss (income) attributable to redeemable noncontrolling interests42 (9)(6)
Redeemable noncontrolling interest adjustments of carrying value to redemption value (redemption value does not equal fair value)(3)— — 
Net loss available to Warner Bros. Discovery, Inc. Series A common stockholders for basic and diluted earnings per share$(11,314)$(3,126)$(7,420)
Denominator — weighted average:
Common shares outstanding — basic and diluted2,450 2,436 1,940 
Basic net loss per share allocated to common stockholders$(4.62)$(1.28)$(3.82)
Diluted net loss per share allocated to common stockholders$(4.62)$(1.28)$(3.82)
Schedule of Weighted Average Basic and Diluted Shares Outstanding
The table below sets forth the Company’s calculated earnings per share (in millions). Earnings per share amounts may not recalculate due to rounding.
Year Ended December 31,
202420232022
Numerator:
Net loss$(11,482)$(3,079)$(7,297)
Less:
Allocation of undistributed income to Series A-1 convertible preferred stock— — (49)
Net loss (income) attributable to noncontrolling interests129 (38)(68)
Net loss (income) attributable to redeemable noncontrolling interests42 (9)(6)
Redeemable noncontrolling interest adjustments of carrying value to redemption value (redemption value does not equal fair value)(3)— — 
Net loss available to Warner Bros. Discovery, Inc. Series A common stockholders for basic and diluted earnings per share$(11,314)$(3,126)$(7,420)
Denominator — weighted average:
Common shares outstanding — basic and diluted2,450 2,436 1,940 
Basic net loss per share allocated to common stockholders$(4.62)$(1.28)$(3.82)
Diluted net loss per share allocated to common stockholders$(4.62)$(1.28)$(3.82)
Schedule of Income Available to Warner Bros. Discovery, Inc. Stockholders
The table below sets forth the Company’s calculated earnings per share (in millions). Earnings per share amounts may not recalculate due to rounding.
Year Ended December 31,
202420232022
Numerator:
Net loss$(11,482)$(3,079)$(7,297)
Less:
Allocation of undistributed income to Series A-1 convertible preferred stock— — (49)
Net loss (income) attributable to noncontrolling interests129 (38)(68)
Net loss (income) attributable to redeemable noncontrolling interests42 (9)(6)
Redeemable noncontrolling interest adjustments of carrying value to redemption value (redemption value does not equal fair value)(3)— — 
Net loss available to Warner Bros. Discovery, Inc. Series A common stockholders for basic and diluted earnings per share$(11,314)$(3,126)$(7,420)
Denominator — weighted average:
Common shares outstanding — basic and diluted2,450 2,436 1,940 
Basic net loss per share allocated to common stockholders$(4.62)$(1.28)$(3.82)
Diluted net loss per share allocated to common stockholders$(4.62)$(1.28)$(3.82)
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share
The table below presents the details of share-based awards that were excluded from the calculation of diluted earnings per share (in millions).
Year Ended December 31,
202420232022
Anti-dilutive share-based awards
76 69 49 
v3.25.0.1
ACQUISITIONS AND DISPOSITIONS (Tables)
12 Months Ended
Dec. 31, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]  
Schedule of Components of Aggregate Purchase Consideration
The following table summarizes the components of the aggregate purchase consideration paid to acquire WM (in millions).
Fair value of WBD common stock issued to AT&T shareholders (1)
$42,309 
Estimated fair value of share-based compensation awards attributable to pre-combination services (2)
94 
Settlement of preexisting relationships (3)
(27)
Purchase consideration $42,376 
(1) The fair value of WBD common stock issued to AT&T shareholders represents approximately 1,732 million shares of WBD common stock multiplied by the closing share price for Discovery Series A common stock of $24.43 on Nasdaq on the Closing Date. The number of shares of WBD common stock issued in the Merger was determined based on the number of fully diluted shares of Discovery, Inc. common stock immediately prior to the closing of the Merger, multiplied by the quotient of 71%/29%.
(2) This amount represents the value of AT&T restricted stock unit awards that were not vested and were replaced by WBD restricted stock unit awards with similar terms and conditions as the original AT&T awards. The conversion was based on the ratio of the volume-weighted average per share closing price of AT&T common stock on the ten trading days prior to the Closing Date and the volume-weighted average per share closing price of WBD common stock on the ten trading days following the Closing Date. The fair value of replacement equity-based awards attributable to pre-Merger service was recorded as part of the consideration transferred in the Merger. See Note 15 for additional information.
(3) The amount represents the effective settlement of outstanding payables and receivables between the Company and WM. No gain or loss was recognized upon settlement as amounts were determined to be reflective of fair market value.
Schedule of Allocation of the Purchase Price to the Assets Acquired and Liabilities Assumed The allocation of the purchase price to the assets acquired and liabilities assumed, measurement period adjustments, and a reconciliation to total consideration transferred is presented in the table below (in millions).
Preliminary
April 8, 2022
Measurement Period
Adjustments
Final
April 8, 2022
Cash$2,419 $(10)$2,409 
Accounts receivable4,224 (60)4,164 
Other current assets4,619 (133)4,486 
Film and television content rights and games28,729 (344)28,385 
Property and equipment4,260 13 4,273 
Goodwill21,513 596 22,109 
Intangible assets44,889 100 44,989 
Other noncurrent assets5,206 283 5,489 
Current liabilities (10,544)12 (10,532)
Debt assumed(41,671)(9)(41,680)
Deferred income taxes(13,264)492 (12,772)
Other noncurrent liabilities(8,004)(940)(8,944)
Total consideration paid$42,376 $— $42,376 
Schedule of Intangible Assets Acquired, Exclusive of Content Assets, and Weighted Average Useful Life of Assets
The table below presents a summary of intangible assets acquired, exclusive of content assets, and the weighted average useful life of these assets.
Fair ValueWeighted Average Useful Life in Years
Trade names$21,084 34
Affiliate, advertising and subscriber relationships14,800 6
Franchises7,900 35
Other intangible assets 1,205 
Total intangible assets acquired$44,989 
Schedule of WM Revenue and Earnings as Reported and Pro Forma Combined Revenues and Net Loss The following table presents WM revenue and earnings as reported within the consolidated financial statements (in millions).
Year Ended December 31, 2022
Revenues:
Advertising$2,849 
Distribution10,980 
Content 10,001 
Other720 
Total revenues24,550 
Inter-segment eliminations(2,225)
Net revenues$22,325 
Net loss available to Warner Bros. Discovery, Inc.$(7,202)
The following table presents the Company’s pro forma combined revenues and net loss (in millions).
Year Ended December 31, 2022
Revenues$43,095 
Net loss available to Warner Bros. Discovery, Inc.(5,359)
v3.25.0.1
GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)
12 Months Ended
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Changes in the Carrying Value of Goodwill
Changes in the carrying value of goodwill attributable to each business unit were as follows (in millions).
StudiosNetworksDTCTotal
December 31, 2022$8,963 $17,557 $7,918 $34,438 
Acquisitions (See Note 4)
245 (24)127 348 
Foreign currency translation and other adjustments64 97 22 183 
December 31, 2023$9,272 $17,630 $8,067 $34,969 
Impairment of goodwill— (9,147)— (9,147)
Foreign currency translation and other adjustments(75)(64)(16)(155)
December 31, 2024$9,197 $8,419 $8,051 $25,667 
Schedule of Finite-Lived Intangible Assets Subject to Amortization
Finite-lived intangible assets subject to amortization consisted of the following (in millions, except years).
 
 Weighted
Average
Amortization
Period (Years)
December 31, 2024December 31, 2023
GrossAccumulated 
Amortization
NetGrossAccumulated
Amortization
Net
Trademarks and trade names27$22,835 $(4,212)$18,623 $22,935 $(2,688)$20,247 
Affiliate, advertising and subscriber relationships824,240 (18,528)5,712 24,335 (14,730)9,605 
Franchises357,900 (789)7,111 7,900 (426)7,474 
Character rights14995 (197)798 995 (125)870 
Other6586 (531)55 591 (502)89 
Total$56,556 $(24,257)$32,299 $56,756 $(18,471)$38,285 
Schedule of Amortization Expense Relating to Intangible Assets Subject to Amortization
Amortization expense relating to intangible assets subject to amortization for each of the next five years and thereafter is estimated to be as follows (in millions).
20252026202720282029Thereafter
Amortization expense$4,578 $3,423 $2,636 $2,013 $1,768 $17,881 
v3.25.0.1
RESTRUCTURING AND OTHER CHARGES (Tables)
12 Months Ended
Dec. 31, 2024
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Other Charges by Segment
Restructuring and other charges by reportable segment and corporate and inter-segment eliminations were as follows (in millions).
Year Ended December 31,
202420232022
Studios$263 $225 $1,050 
Networks85 201 1,003 
DTC66 1,551 
Corporate and inter-segment eliminations96 93 153 
Total restructuring and other charges$447 $585 $3,757 
Schedule of Changes in Restructuring Liabilities Recorded in Accrued Liabilities and Other Noncurrent Liabilities by Category
Changes in restructuring liabilities recorded in accrued liabilities and other noncurrent liabilities by major category and by reportable segment and corporate were as follows (in millions).
StudiosNetworksDTCCorporateTotal
December 31, 2022
$156 $361 $188 $159 $864 
Contract termination accruals, net48 16 15 87 
Employee termination accruals, net47 175 60 78 360 
Other accruals— — — 
Cash paid(153)(352)(176)(172)(853)
December 31, 202398 202 80 80 460 
Contract termination accruals, net— — 
Employee termination accruals, net79 84 24 78 265 
Other accruals(2)(20)(17)
Cash paid(83)(180)(53)(107)(423)
December 31, 2024$95 $105 $31 $58 $289 
v3.25.0.1
REVENUES (Tables)
12 Months Ended
Dec. 31, 2024
Revenue from Contract with Customer [Abstract]  
Schedule of Disaggregation of Revenue
The following table presents the Company’s revenues disaggregated by revenue source (in millions).
Year Ended December 31, 2024
StudiosNetworksDTCCorporate and Inter-segment EliminationsTotal
Revenues:
Distribution$$10,680 $9,022 $(9)$19,701 
Advertising7,306 855 (76)8,090 
Content 10,717 1,848 428 (2,696)10,297 
Other877 341 1,233 
Totals$11,607 $20,175 $10,313 $(2,774)$39,321 
Year Ended December 31, 2023
StudiosNetworksDTCCorporate and Inter-segment EliminationsTotal
Revenues:
Distribution$17 $11,521 $8,703 $(4)$20,237 
Advertising15 8,342 548 (205)8,700 
Content11,358 1,005 886 (2,046)11,203 
Other802 376 17 (14)1,181 
Totals$12,192 $21,244 $10,154 $(2,269)$41,321 
Year Ended December 31, 2022
StudiosNetworksDTCCorporate and Inter-segment EliminationsTotal
Revenues:
Distribution$12 $9,759 $6,371 $— $16,142 
Advertising15 8,224 371 (86)8,524 
Content9,156 1,120 522 (2,438)8,360 
Other548 245 10 (12)791 
Totals$9,731 $19,348 $7,274 $(2,536)$33,817 
Schedule of Contract Liabilities
The following table presents contract liabilities on the consolidated balance sheets (in millions).
CategoryBalance Sheet LocationDecember 31, 2024December 31, 2023
Contract liabilitiesDeferred revenues$1,569 $1,924 
Contract liabilitiesOther noncurrent liabilities206 160 
Schedule of Remaining Performance Obligations by Contract Type
The following table presents a summary of remaining performance obligations by contract type (in millions).
Contract TypeDecember 31, 2024Duration
Distribution - fixed price or minimum guarantee$2,407 
Through 2031
Content licensing and sports sublicensing4,416 
Through 2032
Brand licensing3,006 
Through 2052
Advertising757 
Through 2030
Other133 
Through 2029
Total$10,719 
v3.25.0.1
SALES OF RECEIVABLES (Tables)
12 Months Ended
Dec. 31, 2024
Receivables [Abstract]  
Schedule of Receivables Sold
The following table presents a summary of receivables sold (in millions).
Year Ended December 31,
20242023
Gross receivables sold/cash proceeds received$15,254 $13,340 
Collections reinvested under revolving receivables program(15,818)(13,506)
Net cash proceeds remitted$(564)$(166)
Net receivables sold$15,153 $13,178 
Obligations recorded (Level 3)$361 $405 
Schedule of Amounts Transferred or Pledged
The following table presents a summary of the amounts transferred or pledged (in millions).
December 31, 2024December 31, 2023
Gross receivables pledged as collateral$2,402 $3,088 
Restricted cash pledged as collateral$100 $500 
Balance sheet classification:
Receivables, net$2,039 $2,780 
Prepaid expenses and other current assets$100 $500 
Other noncurrent assets$363 $308 
v3.25.0.1
CONTENT RIGHTS (Tables)
12 Months Ended
Dec. 31, 2024
Intangible Assets, Net (Excluding Goodwill) [Abstract]  
Schedule of Components of Content Rights The table below presents the components of content rights (in millions).
December 31, 2024
Predominantly Monetized Individually
Predominantly Monetized as a Group
Total
Theatrical film production costs:
Released, less amortization$1,478 $— $1,478 
Completed and not released480 — 480 
In production and other1,308 — 1,308 
Television production costs:
Released, less amortization1,470 5,678 7,148 
Completed and not released314 767 1,081 
In production and other392 2,008 2,400 
Total theatrical film and television production costs$5,442 $8,453 $13,895 
Licensed content and advances, net4,369 
Live programming and advances, net1,375 
Game development costs, less amortization247 
Total film and television content rights and games19,886 
Less: Current content rights and prepaid license fees, net(784)
Total noncurrent film and television content rights and games$19,102 
December 31, 2023
Predominantly Monetized Individually
Predominantly Monetized as a Group
Total
Theatrical film production costs:
Released, less amortization$2,823 $— $2,823 
Completed and not released107 — 107 
In production and other1,300 — 1,300 
Television production costs:
Released, less amortization1,471 5,317 6,788 
Completed and not released380 606 986 
In production and other417 2,624 3,041 
Total theatrical film and television production costs$6,498 $8,547 $15,045 
Licensed content and advances, net4,519 
Live programming and advances, net1,943 
Game development costs, less amortization565 
Total film and television content rights and games22,072 
Less: Current content rights and prepaid license fees, net(843)
Total noncurrent film and television content rights and games$21,229 
Schedule of Content Amortization
Content amortization consisted of the following (in millions).
Year Ended December 31,
202420232022
Predominantly monetized individually$3,999 $5,165 $5,175 
Predominantly monetized as a group9,554 10,648 8,935 
Total content amortization$13,553 $15,813 $14,110 
Schedule of Expected Future Amortization Expense
The table below presents the expected future amortization expense of the Company’s film and television content rights, licensed content and advances, live programming rights and advances, and games as of December 31, 2024 (in millions).
Year Ending December 31,
202520262027
Released investment in films and television content:
Monetized individually$946 $547 $468 
Monetized as a group2,312 1,284 804 
Licensed content and advances1,394 812 603 
Live programming and advances1,136 33 25 
Games66 — 
Completed and not released investment in films and television content:
Monetized individually$647 
Monetized as a group309 
v3.25.0.1
INVESTMENTS (Tables)
12 Months Ended
Dec. 31, 2024
Investments [Abstract]  
Schedule of Equity Investments
The Company’s equity investments consisted of the following, net of investments recorded in other noncurrent liabilities (in millions).
CategoryBalance Sheet LocationOwnershipDecember 31, 2024December 31, 2023
Equity method investments:
The Chernin Group (TCG) 2.0-A, LPOther noncurrent assets44%$240 $249 
nC+Other noncurrent assets32%128 142 
TNT SportsOther noncurrent assets50%92 102 
OtherOther noncurrent assets261 503 
Total equity method investments721 996 
Investments with readily determinable fair valuesOther noncurrent assets41 53 
Investments without readily determinable fair values
Other noncurrent assets (a)
353 438 
Total investments $1,115 $1,487 
(a) Investments without readily determinable fair values included $17 million as of December 31, 2024 and December 31, 2023 that were included in prepaid expenses and other current assets.
v3.25.0.1
DEBT (Tables)
12 Months Ended
Dec. 31, 2024
Debt Disclosure [Abstract]  
Schedule of Components of Outstanding Debt
The table below presents the components of outstanding debt (in millions).
December 31,
Weighted-Average
Interest Rate as of
12/31/2024
20242023
Floating rate senior notes with maturities of 5 years or less— %$— $40 
Senior notes with maturities of 5 years or less4.11 %13,744 13,664 
Senior notes with maturities between 5 and 10 years4.37 %7,853 8,607 
Senior notes with maturities greater than 10 years5.20 %17,930 21,644 
Total debt39,527 43,955 
Unamortized discount, premium, debt issuance costs, and fair value adjustments for acquisition accounting, net(22)(286)
Debt, net of unamortized discount, premium, debt issuance costs, and fair value adjustments for acquisition accounting39,505 43,669 
Current portion of debt(2,748)(1,780)
Noncurrent portion of debt$36,757 $41,889 
Schedule of Estimated Debt Payments
The following table presents a summary of scheduled debt and estimated interest payments, excluding the revolving credit facility and commercial paper borrowings, for the next five years based on the amount of the Company’s debt outstanding as of December 31, 2024 (in millions).
20252026202720282029Thereafter
Long-term debt repayments$2,749 $2,239 $4,677 $1,767 $2,312 $25,783 
Interest payments$1,792 $1,674 $1,532 $1,408 $1,324 $19,606 
v3.25.0.1
LEASES (Tables)
12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
Schedule of Components of Lease Expense and Supplemental Information The Company’s leases were reflected in the Company’s consolidated balance sheets as follows (in millions).
December 31,
20242023
Operating LeasesLocation on Balance Sheet
Operating lease right-of-use assetsOther noncurrent assets$2,373 $3,074 
Operating lease liabilities (current)Accrued liabilities$307 $332 
Operating lease liabilities (noncurrent)Other noncurrent liabilities2,731 3,019 
Total operating lease liabilities$3,038 $3,351 
Finance Leases
Finance lease right-of-use assetsProperty and equipment, net$432 $249 
Finance lease liabilities (current)Accrued liabilities$107 $74 
Finance lease liabilities (noncurrent)Other noncurrent liabilities356 191 
Total finance lease liabilities$463 $265 
Supplemental information related to leases was as follows.
December 31,
20242023
Weighted average remaining lease term (in years):
Operating leases1111
Finance leases65
Weighted average discount rate
Operating leases4.43 %4.42 %
Finance leases5.11 %4.17 %
The components of lease cost were as follows (in millions):
Year Ended December 31,
202420232022
Operating lease cost$441 $540 $372 
Finance lease cost:
Amortization of right-of-use assets$111 $85 $78 
Interest on lease liabilities19 
Total finance lease cost$130 $93 $86 
Variable fees and other(a)
$44 $74 $66 
Total lease cost $615 $707 $524 
(a) Includes variable lease payments related to our operating and finance leases and costs of leases with initial terms of less than one year.
Supplemental cash flow information related to leases was as follows (in millions):
Year Ended December 31,
202420232022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases$(476)$(501)$(360)
Operating cash flows from finance leases$(19)$(19)$(15)
Financing cash flows from finance leases$(95)$(74)$(70)
Right-of-use assets obtained in exchange for lease obligations:
Operating leases$78 $364 $490 
Finance leases$300 $95 $39 
Schedule of Maturities of Finance Lease Liabilities
Maturities of lease liabilities as of December 31, 2024 were as follows (in millions):
Operating LeasesFinance Leases
2025$432 $130 
2026377 112 
2027349 91 
2028338 57 
2029334 30 
Thereafter2,072 115 
Total lease payments3,902 535 
Less: Imputed interest(864)(72)
Total$3,038 $463 
Schedule of Maturities of Operating Lease Liabilities
Maturities of lease liabilities as of December 31, 2024 were as follows (in millions):
Operating LeasesFinance Leases
2025$432 $130 
2026377 112 
2027349 91 
2028338 57 
2029334 30 
Thereafter2,072 115 
Total lease payments3,902 535 
Less: Imputed interest(864)(72)
Total$3,038 $463 
v3.25.0.1
DERIVATIVE FINANCIAL INSTRUMENTS (Tables)
12 Months Ended
Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Schedule of Company's Derivative Financial Instruments The following table summarizes the Company’s derivative financial instruments recorded on its consolidated balance sheets (in millions).
December 31, 2024December 31, 2023
Fair ValueFair Value
NotionalPrepaid expenses and other current assetsOther non-
current assets
Accrued liabilitiesOther non-
current liabilities
NotionalPrepaid expenses and other current assetsOther non-
current assets
Accrued liabilitiesOther non-
current liabilities
Cash flow hedges:
Foreign exchange
$1,608 $47 $14 $25 $28 $1,484 $40 $$37 $
Net investment hedges: (a)
Cross-currency swaps
421 — — 1,779 23 12 42 
Fair value hedges:
Interest rate swaps— — — — — 1,500 — — 
No hedging designation:
Foreign exchange951 18 14 122 1,058 83 
Cross-currency swaps
210 — — — — — — — 
Total return swaps454 — — 16 — 395 19 — — — 
Total
$73 $21 $55 $155 $90 $21 $45 $138 
(a) Excludes €1,500 million of euro-denominated notes ($1,558 million equivalent at December 31, 2024) and £402 million of sterling notes ($513 million equivalent at December 31, 2023) designated as net investment hedges. (See Note 11.)
Schedule of Pre-tax Impact of Derivatives Designated as Cash Flow Hedges
The following table presents the pre-tax impact of derivatives designated as cash flow hedges on income and other comprehensive loss (in millions).
Year Ended December 31,
202420232022
Gains (losses) recognized in accumulated other comprehensive loss:
Foreign exchange - derivative adjustments$37 $23 $
Gains (losses) reclassified into income from accumulated other comprehensive loss:
Foreign exchange - distribution revenue22 (5)(1)
Foreign exchange - advertising revenue
Foreign exchange - costs of revenues25 
Foreign exchange - other income (expense), net
— 18 — 
Interest rate - interest expense, net(5)(1)(2)
Interest rate - gain (loss) on extinguishment of debt(4)— 
 Interest rate - other income (expense), net
20 — — 
Schedule of Pre-tax Impact of Derivatives Designated as Net Investment Hedges
The following table presents the pre-tax impact of derivatives designated as net investment hedges on other comprehensive loss (in millions). Other than amounts excluded from effectiveness testing, there were no other material gains (losses) reclassified from accumulated other comprehensive loss to income during the years ended December 31, 2024, 2023 and 2022.
Year Ended December 31,
Amount of gain (loss) recognized in AOCILocation of gain (loss) recognized in income on derivative (amount excluded from effectiveness testing)Amount of gain (loss) recognized in income on derivative (amount excluded from effectiveness testing)
202420232022202420232022
Cross currency swaps$70 $43 $46 Interest expense, net$$24 $33 
Euro denominated notes (foreign denominated debt)78 N/A— — — 
Sterling denominated notes (foreign denominated debt)(5)(11)112 N/A— — — 
Total$143 $35 $162 $$24 $33 
Schedule of Pre-tax Gains (Losses) on Derivatives Not Designated as Hedges Recognized
The following table presents the pre-tax gains (losses) on derivatives not designated as hedges and recognized in selling, general and administrative expense and other income (expense), net in the consolidated statements of operations (in millions).
Year Ended December 31,
 202420232022
Interest rate swaps$19 $63 $— 
Total return swaps31 46 
Total in selling, general and administrative expense50 109 
Interest rate swaps(3)20 512 
Cross-currency swaps— 
Foreign exchange derivatives(27)(37)
Total in other income (expense), net
(29)28 475 
Total$21 $137 $480 
v3.25.0.1
FAIR VALUE MEASUREMENTS (Tables)
12 Months Ended
Dec. 31, 2024
Fair Value Disclosures [Abstract]  
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis
The table below presents assets and liabilities measured at fair value on a recurring basis (in millions).
 
December 31, 2024
CategoryBalance Sheet LocationLevel 1Level 2Level 3Total
Assets
Cash equivalents:
Time depositsCash and cash equivalents$— $95 $— $95 
Equity securities:
Money market fundsCash and cash equivalents46 — — 46 
Mutual fundsPrepaid expenses and other current assets16 — — 16 
Company-owned life insurance contractsPrepaid expenses and other current assets— — 
Mutual fundsOther noncurrent assets216 — — 216 
Company-owned life insurance contractsOther noncurrent assets— 102 — 102 
Total$278 $198 $— $476 
Liabilities
Deferred compensation planAccrued liabilities$62 $— $— $62 
Deferred compensation planOther noncurrent liabilities650 — — 650 
Total$712 $— $— $712 
December 31, 2023
CategoryBalance Sheet LocationLevel 1Level 2Level 3Total
Assets
Cash equivalents:
Time depositsCash and cash equivalents$— $105 $— $105 
Equity securities:
Money market fundsCash and cash equivalents— — 
Mutual fundsPrepaid expenses and other current assets42 — — 42 
Company-owned life insurance contractsPrepaid expenses and other current assets— — 
Mutual fundsOther noncurrent assets233 — — 233 
Company-owned life insurance contractsOther noncurrent assets— 97 — 97 
Total$276 $203 $— $479 
Liabilities
Deferred compensation planAccrued liabilities$67 $— $— $67 
Deferred compensation planOther noncurrent liabilities614 — — 614 
Total$681 $— $— $681 
v3.25.0.1
SHARE-BASED COMPENSATION (Tables)
12 Months Ended
Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]  
Schedule of Components of Share-Based Compensation Expense
The table below presents the components of share-based compensation expense (in millions).
Year Ended December 31,
202420232022
PRSUs$89 $65 $
RSUs415 375 337 
Stock options53 60 71 
SARs— — 
Total share-based compensation expense$557 $500 $412 
Tax benefit recognized$96 $97 $79 
Schedule of PRSU Activity, RSU Activity and Stock Option Activity
The table below presents PRSU activity (in millions, except years and weighted-average grant price).
PRSUsWeighted-
Average
Grant
Date Fair Value
Weighted-Average
Remaining
Contractual
Term
(years)
Aggregate
Fair
Value
Outstanding as of December 31, 20234.2 $16.36 1.4$48 
Granted6.1 $8.66 
Performance adjustments2.4 $15.26 
Converted(2.9)$16.70 $25 
Outstanding as of December 31, 20249.8 $11.20 1.2$104 
Vested and expected to vest as of December 31, 20249.8 $11.20 1.2$104 
Convertible as of December 31, 20240.9 $15.34 0.0$10 
The table below presents RSU activity (in millions, except years and weighted-average grant price).

RSUs
Weighted-
Average
Grant
Date Fair Value
Weighted-Average
Remaining
Contractual
Term
(years)
Aggregate
Fair
Value
Outstanding as of December 31, 202344.0 $18.52 1.3$501 
Granted56.8 $8.64 
Vested(17.0)$19.71 $153 
Forfeited(5.0)$13.78 
Outstanding as of December 31, 202478.8 $11.41 1.6$835 
Vested and expected to vest as of December 31, 202478.8 $11.41 1.6$835 
The table below presents stock option activity (in millions, except years and weighted-average exercise price).
Stock OptionsWeighted-
Average
Exercise
Price
Weighted-
Average
Remaining
Contractual
Term
(years)
Aggregate
Intrinsic
Value
Outstanding as of December 31, 202332.1 $33.73 3.3$— 
Granted4.1 $8.67 
Forfeited(0.2)$25.63 
Outstanding as of December 31, 202436.0 $30.90 2.7$7.8 
Vested and expected to vest as of December 31, 202436.0 $30.90 2.7$7.8 
Exercisable as of December 31, 202418.2 $30.99 1.3$— 
Schedule of Fair Value of Stock Options Estimated Using the Black-Scholes Option-Pricing Model
The fair value of stock options is estimated using the Black-Scholes option-pricing model. The weighted-average assumptions used to determine the fair value of stock options as of the date of grant during 2024, 2023 and 2022 were as follows.
Year Ended December 31,
202420232022
Risk-free interest rate4.19 %4.35 %1.46 %
Expected term (years)4.74.55.0
Expected volatility54.37 %54.80 %42.15 %
v3.25.0.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Schedule of Domestic and Foreign Components of Loss Before Income Taxes
The domestic and foreign components of loss before income taxes were as follows (in millions).
 Year Ended December 31,
 202420232022
Domestic$(11,843)$(4,702)$(8,747)
Foreign455 839 (213)
Loss before income taxes$(11,388)$(3,863)$(8,960)
Schedule of Components of Provision for Income Taxes
The components of the provision for income taxes were as follows (in millions).
 Year Ended December 31,
 202420232022
Current:
Federal$983 $753 $629 
State and local321 57 143 
Foreign522 750 407 
1,826 1,560 1,179 
Deferred:
Federal(1,488)(1,845)(2,367)
State and local(276)(548)(418)
Foreign32 49 (57)
(1,732)(2,344)(2,842)
Income tax expense (benefit)$94 $(784)$(1,663)
Schedule of Effective Income Tax Rate Reconciliation
The following table reconciles the Company’s effective income tax rates to the U.S. federal statutory income tax rates.
Year Ended December 31,
202420232022
Pre-tax income at U.S. federal statutory income tax rate$(2,391)21 %$(811)21 %$(1,881)21 %
Non-deductible goodwill impairment1,881 (17)%— — %— — %
State and local income taxes, net of federal tax benefit30 — %(388)10 %(218)%
Effect of foreign operations331 (3)%342 (9)%246 (3)%
Preferred stock conversion premium charge— — %— — %166 (2)%
Change in unrecognized tax benefits153 (1)%33 (1)%(6)— %
Other, net90 (1)%40 (1)%30 — %
Income tax expense (benefit)$94 (1)%$(784)20 %$(1,663)19 %
Schedule of Components of Net Deferred Tax Assets and Liabilities
Components of deferred income tax assets and liabilities were as follows (in millions).
 December 31,
 20242023
Deferred income tax assets:
Accounts receivable$— $(86)
Tax attribute carry-forward2,661 2,908 
Lease liabilities793 851 
Accrued liabilities and other1,180 919 
Total deferred income tax assets4,634 4,592 
Valuation allowance(2,043)(2,191)
Net deferred income tax assets2,591 2,401 
Deferred income tax liabilities:
Accounts receivable(267)— 
Intangible assets(6,916)(7,988)
Right-of-use assets(636)(796)
Content rights(342)(685)
Equity method investments and other outside basis differences(61)(411)
Other(741)(560)
Total deferred income tax liabilities(8,963)(10,440)
Net deferred income tax liabilities$(6,372)$(8,039)
The Company’s net deferred income tax assets and liabilities were reported on the consolidated balance sheets as follows (in millions).
 December 31,
 20242023
Noncurrent deferred income tax assets (included within other noncurrent assets)$613 $697 
Deferred income tax liabilities(6,985)(8,736)
Net deferred income tax liabilities$(6,372)$(8,039)
Schedule of Loss Carry-Forwards
The Company’s loss carry-forwards were reported on the consolidated balance sheets as follows (in millions).
FederalStateForeign
Loss carry-forwards$47 $1,350 $8,255 
Deferred tax asset related to loss carry-forwards11 71 1,972 
Valuation allowance against loss carry-forwards(6)(46)(1,544)
Earliest expiration date of loss carry-forwards202820252025
Schedule of Reconciliation of Unrecognized Tax Benefits
A reconciliation of the beginning and ending amounts of unrecognized tax benefits (without related interest and penalty amounts) is as follows (in millions).
 Year Ended December 31,
 202420232022
Beginning balance$2,147 $1,929 $420 
Additions based on tax positions related to the current year148 147 302 
Additions for tax positions of prior years250 195 35 
Additions for tax positions acquired in business combinations— 247 1,353 
Reductions for tax positions of prior years(76)(275)(114)
Settlements(30)(46)(20)
Reductions due to lapse of statutes of limitations(51)(62)(34)
Changes due to foreign currency exchange rates(17)12 (13)
Ending balance$2,371 $2,147 $1,929 
v3.25.0.1
RETIREMENT SAVINGS PLANS (Tables)
12 Months Ended
Dec. 31, 2024
Retirement Benefits [Abstract]  
Schedule of Contributions to Multiemployer Pension and Health and Welfare Benefit Plans
The following table summarizes the Company’s contributions to multiemployer pension and health and welfare benefit plans (in millions).
Year Ended December 31,
202420232022
Pension benefits$115 $128 $112 
Health and welfare benefits248 153 182 
Total contributions$363 $281 $294 
Schedule of Assumptions Determined The table below describes how the assumptions are determined.
AssumptionDescription
Discount rateBased on a bond portfolio approach that includes high-quality debt instruments with maturities matching the Company’s expected benefit payments from the plans.
Long-term rate of return on plan assets
Based on the weighted-average expected rate of return and capital market forecasts for each asset class employed and also considers the Company’s historical compounded return on plan assets for 10 and 15-year periods.
Increase in compensation levelsBased on past experience and the near-term outlook.
Mortality Various mortality tables adjusted and projected using mortality improvement rates.
Schedule of Plan Assets and Obligations of the Pension Plans Based Upon a Valuation and Weighted Average Assumptions Used to Determine Benefit Obligations
The following tables present information about plan assets and obligations of the pension plans based upon a valuation as of December 31, 2024 and 2023, respectively (in millions).
December 31, 2024December 31, 2023
Accumulated benefit obligation$683 $753 
Change in projected benefit obligation:
Projected benefit obligation at beginning of year $753 $762 
Service cost
Interest cost33 35 
Benefits paid(45)(40)
Actuarial gains(48)— 
Settlement charges(2)(11)
Effects of foreign currency exchange rate changes and other(10)
Projected benefit obligation at end of year683 753 
Plan assets:
Fair value at beginning of year540 533 
Actual return on plan assets(46)
Company contributions32 33 
Benefits paid(45)(40)
Settlement charges(3)(11)
Effects of foreign currency exchange rate changes and other(7)16 
Fair value at end of year471 540 
Under funded status$(212)$(213)
Amounts recognized as assets and liabilities on the consolidated balance sheets:
Other noncurrent assets$65 $82 
Accrued liabilities(29)(31)
Other noncurrent liabilities(248)(264)
Total$(212)$(213)
Amounts recognized in accumulated other comprehensive loss consist of:
Net loss$104 $79 
The weighted average assumptions used to determine benefit obligations of the pension plans were as follows.
December 31, 2024December 31, 2023
Discount rate5.20 %4.62 %
Rate of compensation increases3.16 %3.18 %
Schedule of Weighted Average Pension Plans Asset Allocations by Asset Category The following table presents the weighted average pension plans asset allocations by asset category (in millions).
December 31, 2024
Investment TypeTargetActual
Debt securities%%
Equity securities10 %10 %
Fixed income securities73 %65 %
Multi-asset credit fund%11 %
Real assets%%
Hedge funds%%
Cash%%
Total100 %100 %
Schedule of Allocation of Plan Assets
December 31, 2024
TotalLevel 1Level 2Level 3
Debt securities$19 $19 $— $— 
Equity securities55 25 30 — 
Fixed income securities444 22 356 66 
Multi-asset credit fund77 — 77 — 
Cash— — 
Total plan assets measured at fair value$601 $72 $463 $66 
Assets held at net asset value practical expedient
Real assets$16 
Hedge funds44 
Total assets held at net asset value practical expedient$60 
Liabilities:
Derivatives(190)
Total plan assets$471 
December 31, 2023
TotalLevel 1Level 2Level 3
Equity securities$64 $36 $28 $— 
Fixed income securities541 12 453 76 
Multi-asset credit fund24 — 24 — 
Cash— — 
Total plan assets measured at fair value$638 $57 $505 $76 
Assets held at net asset value practical expedient
Real assets$18 
Hedge funds22 
Total assets held at net asset value practical expedient$40 
Liabilities:
Derivatives(138)
Total plan assets$540 
Schedule of Changes in the Fair Value of the Level 3 Pension Assets
The table below sets forth a summary of changes in the fair value of the Level 3 pension assets for the year ended December 31, 2024 (in millions).
Fixed Income Funds
Fair value at beginning of year$76 
Unrealized losses(5)
Purchases, issuances, sales and settlements, net(5)
Balance at end of year$66 
The table below sets forth a summary of changes in the fair value of the Level 3 pension assets for the year ended December 31, 2023 (in millions).
Fixed Income Funds
Fair value at beginning of year$72 
Unrealized gains
Transfers out(5)
Balance at end of year$76 
Schedule of Estimated Future Benefit Payments
The following table presents the estimated future benefit payments expected to be paid out for the defined benefits plans over the next ten years (in millions).
Pension Plans
2025$51 
202645 
202745 
202847 
202946 
Thereafter228 
v3.25.0.1
SUPPLEMENTAL DISCLOSURES (Tables)
12 Months Ended
Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Property and Equipment
Property and equipment consisted of the following (in millions).
 December 31,
 Useful Lives20242023
Equipment, furniture, fixtures and other (a)
3 - 7 years
$2,613 $2,056 
Capitalized software costs
1 - 5 years
3,076 2,629 
Land, buildings and leasehold improvements (b)
15- 30 years
3,832 4,013 
Property and equipment, at cost9,521 8,698 
Accumulated depreciation(4,035)(3,085)
5,486 5,613 
Assets under construction601 344 
Property and equipment, net$6,087 $5,957 
(a) Property and equipment includes assets acquired under finance lease arrangements. Assets acquired under finance lease arrangements are generally amortized using the straight-line method over the lesser of the estimated useful lives of the assets or the terms of the related leases. (See Note 12.)
(b) Land has an indefinite life and is not depreciated. Leasehold improvements generally have an estimated useful life equal to the lease term.
Schedule of Prepaid Expenses and Other Current Assets
Prepaid expenses and other current assets consisted of the following (in millions).
December 31,
20242023
Production receivables$979 $1,265 
Content rights and prepaid license fees784 843 
Other current assets2,056 2,283 
Total prepaid expenses and other current assets$3,819 $4,391 
Schedule of Accrued Liabilities
Accrued liabilities consisted of the following (in millions).
December 31,
20242023
Accrued participation and residuals$2,953 $3,071 
Accrued production and content rights payable1,758 2,118 
Accrued payroll and related benefits1,495 1,541 
Other accrued liabilities4,232 3,638 
Total accrued liabilities$10,438 $10,368 
Schedule of Other Income (Expense), Net
Other income (expense), net, consisted of the following (in millions).
 Year Ended December 31,
 202420232022
Foreign currency losses, net$(323)$(173)$(150)
(Losses) gains on derivative instruments, net(9)28 475 
Change in the value of investments with readily determinable fair value(1)37 (105)
Change in the value of equity investments without readily determinable fair value(11)(73)(142)
Gain on sale of equity method investments 194 — 195 
Interest income210 179 67 
Indemnification receivable accrual77 (53)— 
Other income, net13 26 
Total other income (expense), net
$150 $(29)$347 
Schedule of Supplemental Cash Flow Information
Supplemental Cash Flow Information
Year Ended December 31,
202420232022
Cash paid for taxes, net$1,113 $1,440 $1,027 
Cash paid for interest1,996 2,237 1,539 
Non-cash investing and financing activities:
Accrued purchases of property and equipment36 41 66 
Assets acquired under finance lease and other arrangements390 235 53 
Non-cash settlement of PRSU awards59 35 — 
Accrued advances for Venu Sports11 — — 
Non-cash consideration related to the sale and purchase of the Ranch and Burbank Studios Lots— 350 — 
Non-cash consideration related to the transaction agreements with JCOM— 70 — 
Non-cash consideration related to MegaMedia put exercise — 36 — 
Equity issued for the acquisition of WarnerMedia— — 42,309 
Non-cash consideration related to the sale of The CW Network— — 126 
Accrued consideration for the joint venture with BT— — 90 
Schedule of Cash and Cash Equivalents
Cash, Cash Equivalents, and Restricted Cash
 December 31, 2024December 31, 2023
Cash and cash equivalents$5,312 $3,780 
Restricted cash - other current assets (a)
104 539 
Total cash, cash equivalents, and restricted cash $5,416 $4,319 
(a) Restricted cash at December 31, 2024 primarily included cash posted as collateral related to the Company’s revolving receivables program. Restricted cash at December 31, 2023 primarily included cash posted as collateral related to the Company’s revolving receivables and hedging programs. (See Note 8 and Note 13.)
Schedule of Restricted Cash
Cash, Cash Equivalents, and Restricted Cash
 December 31, 2024December 31, 2023
Cash and cash equivalents$5,312 $3,780 
Restricted cash - other current assets (a)
104 539 
Total cash, cash equivalents, and restricted cash $5,416 $4,319 
(a) Restricted cash at December 31, 2024 primarily included cash posted as collateral related to the Company’s revolving receivables program. Restricted cash at December 31, 2023 primarily included cash posted as collateral related to the Company’s revolving receivables and hedging programs. (See Note 8 and Note 13.)
Schedule of Supplier Finance Program
Changes in confirmed accrued content producer liabilities were as follows (in millions). These amounts were outstanding and unpaid by the Company and were recorded in accrued liabilities on the consolidated balance sheets, given the principal purpose of the arrangement is to allow producers access to funds prior to the typical payment due date and the arrangement does not significantly change the nature of the payables and does not significantly extend the payment terms beyond the industry norms.
Year Ended December 31,
20242023
Obligations outstanding at the beginning of the year$338 $273 
Invoices confirmed during the year949 735 
Invoices paid during the year(980)(671)
Foreign currency translation and other adjustments— 
Obligations outstanding at the end of the year$307 $338 
Schedule of Changes in the Components of Accumulated Other Comprehensive Loss, Net of Taxes
The table below presents the changes in the components of accumulated other comprehensive loss, net of taxes (in millions).
Currency TranslationDerivative AdjustmentsPension PlansAccumulated
Other
Comprehensive Income (Loss)
December 31, 2021$(845)$28 $(13)$(830)
Other comprehensive income (loss) before reclassifications
(651)(26)(673)
Reclassifications from accumulated other comprehensive loss to net income
(2)(18)— (20)
Other comprehensive income (loss)(653)(14)(26)(693)
December 31, 2022(1,498)14 (39)(1,523)
Other comprehensive income (loss) before reclassifications799 16 (21)794 
Reclassifications from accumulated other comprehensive loss to net income
— (12)— (12)
Other comprehensive income (loss)799 (21)782 
December 31, 2023(699)18 (60)(741)
Other comprehensive income (loss) before reclassifications(358)32 (14)(340)
Reclassifications from accumulated other comprehensive loss to net income
49 (35)— 14 
Other comprehensive income (loss)(309)(3)(14)(326)
December 31, 2024$(1,008)$15 $(74)$(1,067)
v3.25.0.1
REDEEMABLE NONCONTROLLING INTERESTS (Tables)
12 Months Ended
Dec. 31, 2024
Noncontrolling Interest [Abstract]  
Schedule of Redeemable Noncontrolling Interests with its Changes The table below summarizes the Company’s redeemable noncontrolling interests balances (in millions).
December 31,
20242023
Discovery Family$86 $156 
Other 23 
Total$109 $165 
The table below presents the reconciliation of changes in redeemable noncontrolling interests (in millions).
December 31,
202420232022
Beginning balance$165 $318 $363 
Cash distributions to redeemable noncontrolling interests(35)(30)(50)
Reclassification of redeemable noncontrolling interest to noncontrolling interest— (22)— 
Redemption of redeemable noncontrolling interest— (111)— 
Comprehensive income adjustments:
Net income attributable to redeemable noncontrolling interests
(42)
Currency translation on redemption values— (3)(5)
Retained earnings adjustments:
Adjustments of carrying value to redemption value (redemption value does not equal fair value)18 — 
Adjustments of carrying value to redemption value (redemption value equals fair value)
Ending balance$109 $165 $318 
v3.25.0.1
RELATED PARTY TRANSACTIONS (Tables)
12 Months Ended
Dec. 31, 2024
Related Party Transactions [Abstract]  
Schedule of Transactions with Related Parties and Receivables and Payables
The table below presents a summary of the transactions with related parties (in millions).
Year Ended December 31,
202420232022
Revenues and service charges (a)
$1,404 $2,790 $2,533 
Expenses$268 $357 $406 
Distributions to noncontrolling interests and redeemable noncontrolling interests$193 $301 $300 
(a) The decrease in revenue and service charges in 2024 is primarily attributable to transactions with certain entities that are no longer considered related parties, as such entities and the Company ceased to share common directorship in 2024.
The table below presents receivables due from and payables due to related parties (in millions).
December 31,
20242023
Receivables$254 $363 
Payables$13 $18 
v3.25.0.1
COMMITMENTS, CONTINGENCIES, AND GUARANTEES (Tables)
12 Months Ended
Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]  
Schedule of Significant Contractual Commitments
In the normal course of business, the Company enters into various commitments, which primarily include programming and talent arrangements, operating and finance leases (see Note 12), arrangements to purchase various goods and services, long-term debt (see Note 11), pension funding and payments (see Note 17), and future funding commitments to equity method investees (see Note 10) (in millions).
Year Ending December 31,ContentOther Purchase ObligationsOther Employee ObligationsTotal
2025$5,956 $1,119 $443 $7,518 
20263,976 819 269 5,064 
20273,241 755 108 4,104 
20282,589 173 52 2,814 
20291,447 39 24 1,510 
Thereafter4,321 64 4,391 
Total$21,530 $2,911 $960 $25,401 
v3.25.0.1
REPORTABLE SEGMENTS (Tables)
12 Months Ended
Dec. 31, 2024
Segment Reporting [Abstract]  
Schedule of Revenues by Segment
The tables below present summarized financial information for each of the Company’s reportable segments, corporate, and inter-segment eliminations, and other (in millions).
Revenues
Year Ended December 31,
202420232022
Studios$11,607 $12,192 $9,731 
Networks20,175 21,244 19,348 
DTC10,313 10,154 7,274 
Corporate— 30 
Inter-segment eliminations (2,782)(2,269)(2,566)
Total revenues$39,321 $41,321 $33,817 
Reconciliation of Revenues to Segment Adjusted EBITDA
Year Ended December 31, 2024
StudiosNetworksDTC
Revenues$11,607 $20,175 $10,313 
Less:
Content expense (a)
7,260 7,135 6,183 
Personnel expense (b)
943 2,153 773 
Marketing expense1,064 454 1,147 
Other segment expenses (c)
688 2,284 1,533 
Segment Adjusted EBITDA$1,652 $8,149 $677 

Year Ended December 31, 2023
StudiosNetworksDTC
Revenues$12,192 $21,244 $10,154 
Less:
Content expense (a)
7,112 7,140 6,454 
Personnel expense (b)
927 2,173 844 
Marketing expense1,268 439 1,313 
Other segment expenses (c)
702 2,429 1,440 
Segment Adjusted EBITDA$2,183 $9,063 $103 

Year Ended December 31, 2022
StudiosNetworksDTC
Revenues$9,731 $19,348 $7,274 
Less:
Content expense (a)
6,208 6,061 5,727 
Personnel expense (b)
712 2,124 837 
Marketing expense647 505 1,583 
Other segment expenses (c)
392 1,933 723 
Segment Adjusted EBITDA$1,772 $8,725 $(1,596)
(a) Content expense includes amortization, impairments, participations, residuals, development expense, and production costs, including talent costs, and is a component of costs of revenues. Content expense excludes content impairments and other development costs recorded in restructuring and other charges, amortization of purchase accounting fair value step-up for content, and amortization of capitalized interest for content as these items are excluded from the calculation of Adjusted EBITDA.
(b) Personnel expense is a component of costs of revenues and selling, general and administrative expense. Personnel expense includes marketing personnel compensation and excludes commissions (included in other segment expenses) and talent costs (included in content expense).
(c) Other segment expenses include distribution costs, other direct costs, software and hardware costs, IT services, professional and consulting fees, commissions, and certain other overhead costs. Other segment items exclude depreciation and amortization, amortization of purchase accounting fair value step-up for content, amortization of capitalized interest for content, employee share-based compensation, third-party transaction and integration costs, and other items impacting comparability as these items are excluded from the calculation of Adjusted EBITDA.
Schedule of Reconciliation of Segment Adjusted EBITDA to Loss Before Income Taxes
Reconciliation of Segment Adjusted EBITDA to loss before income taxes
Year Ended December 31,
202420232022
Studios$1,652 $2,183 $1,772 
Networks8,149 9,063 8,725 
DTC677 103 (1,596)
Segment Adjusted EBITDA$10,478 $11,349 $8,901 
Depreciation and amortization7,037 7,985 7,193 
Employee share-based compensation546 488 410 
Restructuring and other charges447 585 3,757 
Transaction and integration costs242 162 1,195 
Facility consolidation costs32 — 
Impairment and amortization of fair value step-up for content1,139 2,373 2,416 
Amortization of capitalized interest for content46 46 — 
Impairments and loss on dispositions9,603 77 117 
Corporate1,260 1,242 1,200 
Inter-segment eliminations 186 (93)(17)
Operating loss(10,032)(1,548)(7,370)
Other (income) expense, net(150)29 (347)
Loss from equity investees, net121 82 160 
Gain on extinguishment of debt(632)(17)— 
Interest expense, net2,017 2,221 1,777 
Loss before income taxes$(11,388)$(3,863)$(8,960)
Schedule of Content Amortization and Impairment Expense
Content Amortization and Impairment Expense
Year Ended December 31,
202420232022
Studios$5,692 $5,074 $5,950 
Networks4,250 6,630 6,171 
DTC6,416 6,138 6,800 
Corporate(6)(1)
Inter-segment eliminations (2,250)(1,697)(1,951)
Total content amortization and impairment expense$14,111 $16,139 $16,969 
Schedule of Revenues by Geography
Revenues by Geography
 Year Ended December 31,
 202420232022
U.S.$26,434 $28,004 $22,697 
Non-U.S.12,887 13,317 11,120 
Total revenues$39,321 $41,321 $33,817 
Schedule of Property and Equipment by Geography
Property and Equipment by Geography
 December 31,
 20242023
U.S.$4,430 $4,295 
U.K.991 980 
Other non-U.S.666 682 
Total property and equipment, net$6,087 $5,957 
v3.25.0.1
DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION (Details)
$ in Millions
1 Months Ended 12 Months Ended
Apr. 08, 2022
USD ($)
Apr. 07, 2022
USD ($)
Aug. 31, 2022
USD ($)
Dec. 31, 2024
segment
Business Acquisition [Line Items]        
Number of reportable segments | segment       3
WarnerMedia        
Business Acquisition [Line Items]        
Total consideration paid $ 42,376      
Cash (used for) acquired from business acquisitions and working capital settlement     $ 1,200  
Percentage of voting interests acquired (as a percent) 29.00%      
WarnerMedia | WarnerMedia        
Business Acquisition [Line Items]        
Total consideration paid $ 42,400      
WarnerMedia | AT&T        
Business Acquisition [Line Items]        
Percentage of voting interests acquired (as a percent) 71.00%      
WarnerMedia | AT&T        
Business Acquisition [Line Items]        
Total consideration paid   $ 40,500    
v3.25.0.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Receivables (Narrative) (Details)
$ in Millions
Dec. 31, 2024
USD ($)
Accounting Policies [Abstract]  
Revolving receivables agreement, maximum transfer amount $ 5,200
v3.25.0.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Film and Television Content Rights (Narrative) (Details)
12 Months Ended
Dec. 31, 2024
Theatrical Film Production Costs  
Business Acquisition [Line Items]  
Revenue estimation period (in years) 10 years
Television, Delivery of First Episode  
Business Acquisition [Line Items]  
Revenue estimation period (in years) 10 years
Television, Delivery of Most Recent Episode  
Business Acquisition [Line Items]  
Revenue estimation period (in years) 5 years
Games  
Business Acquisition [Line Items]  
Revenue estimation period (in years) 2 years
v3.25.0.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Share-Based Compensation Expense (Narrative) (Details)
12 Months Ended
Dec. 31, 2024
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Dividend yield 0.00%
PRSUs  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Percentage of target met (as a percent) 70.00%
Discretionary vesting percentage 100.00%
PRSUs | Tranche Two  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Award vesting rights (as a percent) 0.00%
PRSUs | Minimum  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Award vesting period (in years) 1 year
Award vesting rights (as a percent) 0.00%
PRSUs | Minimum | Tranche One  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Award vesting rights (as a percent) 100.00%
PRSUs | Maximum  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Award vesting period (in years) 3 years
Award vesting rights (as a percent) 300.00%
PRSUs | Maximum | Tranche One  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Award vesting rights (as a percent) 300.00%
Restricted Stock Units (RSUs)  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Award requisite holding period, at least 6 months
Restricted Stock Units (RSUs) | Minimum  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Award vesting period (in years) 3 years
Restricted Stock Units (RSUs) | Maximum  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Award vesting period (in years) 5 years
Stock Options  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Award requisite holding period, at least 6 months
Stock Options | Minimum  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Award vesting period (in years) 3 years
Expiration period (in years) 7 years
Stock Options | Maximum  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Award vesting period (in years) 4 years
v3.25.0.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Advertising Costs (Narrative) (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Accounting Policies [Abstract]      
Advertising expense $ 2,152 $ 2,428 $ 2,519
v3.25.0.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Collaborative Arrangements (Narrative) (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]      
Costs of revenues, excluding depreciation and amortization $ 22,970 $ 24,526 $ 20,442
Collaborative Arrangement, Transaction with Party to Collaborative Arrangement and Third Party      
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]      
Costs of revenues, excluding depreciation and amortization $ 632 $ 393  
v3.25.0.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Concentrations Risk (Narrative) (Details)
$ in Millions
12 Months Ended
Dec. 31, 2024
USD ($)
Concentration Risk [Line Items]  
Restricted cash - other current assets $ 105
One Customer | Revenue from Contract with Customer Benchmark | Customer Concentration Risk  
Concentration Risk [Line Items]  
Concentration risk, percentage (as a percent) 13.00%
v3.25.0.1
EQUITY AND EARNINGS PER SHARE - Common Stock Issued in Connection with the WarnerMedia Merger (Narrative) (Details) - USD ($)
$ in Millions
12 Months Ended
Apr. 08, 2022
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]        
Selling, general and administrative   $ 9,296 $ 9,696 $ 9,678
WarnerMedia        
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]        
Equity interest issued or issuable (in shares) 1,732,000,000      
Series A Common Stock | WarnerMedia        
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]        
Equity interest issued or issuable (in shares) 1,700,000,000      
Series A Common Stock | AT&T | WarnerMedia        
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]        
Entity shares issued per acquiree share 1      
Series B Common Stock | AT&T | WarnerMedia        
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]        
Entity shares issued per acquiree share 1      
Series C Common Stock | AT&T | WarnerMedia        
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]        
Entity shares issued per acquiree share 1      
Series A-1 Convertible Preferred Stock | WarnerMedia        
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]        
Selling, general and administrative $ 789     $ 789
Series A-1 Convertible Preferred Stock | AT&T | WarnerMedia        
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]        
Entity shares issued per acquiree share 13.1135      
Series C-1 Convertible Preferred Stock | AT&T | WarnerMedia        
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]        
Entity shares issued per acquiree share 19.3648      
v3.25.0.1
EQUITY AND EARNINGS PER SHARE - Repurchase Programs (Narrative) (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Feb. 29, 2020
May 31, 2019
Class of Stock [Line Items]          
Treasury stock repurchased to date (in shares) 230,000,000 230,000,000      
Treasury stock repurchased to date $ 8,244,000,000 $ 8,244,000,000      
Series A Common Stock          
Class of Stock [Line Items]          
Treasury stock repurchased to date (in shares) 3,000,000        
Treasury stock repurchased to date $ 171,000,000        
Series C Common Stock          
Class of Stock [Line Items]          
Treasury stock repurchased to date (in shares) 229,000,000        
Treasury stock repurchased to date $ 8,200,000,000        
Common Stock          
Class of Stock [Line Items]          
Stock repurchased (in shares) 0 0 0    
February 2020 Repurchase Program | Common Stock          
Class of Stock [Line Items]          
Stock repurchase contract, prepaid notional contract value       $ 2,000,000,000  
May 2019 Repurchase Program | Common Stock          
Class of Stock [Line Items]          
Stock repurchase contract, prepaid notional contract value         $ 1,000,000,000
v3.25.0.1
EQUITY AND EARNINGS PER SHARE - Schedule of Computation of Earnings Per Share, Weighted Average and Income Available to Stockholders (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Numerator:      
Net loss $ (11,482) $ (3,079) $ (7,297)
Less:      
Allocation of undistributed income to Series A-1 convertible preferred stock 0 0 (49)
Net loss (income) attributable to noncontrolling interests 129 (38) (68)
Net loss (income) attributable to redeemable noncontrolling interests 42 (9) (6)
Redeemable noncontrolling interest adjustments of carrying value to redemption value (redemption value does not equal fair value) (3) 0 0
Net loss available to Warner Bros. Discovery, Inc. Series A common stockholders for basic earnings per share (11,314) (3,126) (7,420)
Net loss available to Warner Bros. Discovery, Inc. Series A common stockholders for diluted earnings per share $ (11,314) $ (3,126) $ (7,420)
Denominator — weighted average:      
Common shares outstanding — basic (in shares) 2,450 2,436 1,940
Common shares outstanding — diluted (in shares) 2,450 2,436 1,940
Basic net loss per share allocated to common stockholders (in dollars per share) $ (4.62) $ (1.28) $ (3.82)
Diluted loss per share allocated to common stockholders (in dollars per share) $ (4.62) $ (1.28) $ (3.82)
v3.25.0.1
EQUITY AND EARNINGS PER SHARE - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares
shares in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Anti-dilutive share-based awards      
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Securities excluded from computation of earnings per share (in shares) 76 69 49
v3.25.0.1
ACQUISITIONS AND DISPOSITIONS - Acquisitions (Narrative) (Details)
$ in Millions
1 Months Ended 12 Months Ended
Apr. 08, 2022
USD ($)
countryAndTerritory
Aug. 31, 2022
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Business Acquisition [Line Items]          
Number of countries and territories available | countryAndTerritory 220        
Goodwill acquired during period       $ 348  
Acquisition-related costs incurred     $ 242 162 $ 1,195
Selling, general and administrative     $ 9,296 9,696 9,678
Studios          
Business Acquisition [Line Items]          
Goodwill acquired during period       245  
Networks          
Business Acquisition [Line Items]          
Goodwill acquired during period       (24)  
DTC          
Business Acquisition [Line Items]          
Goodwill acquired during period       127  
WarnerMedia          
Business Acquisition [Line Items]          
Cash (used for) acquired from business acquisitions and working capital settlement   $ 1,200      
Impact of measurement period adjustments       368  
Acquisition-related costs incurred       $ 162 406
WarnerMedia | Series A-1 Convertible Preferred Stock          
Business Acquisition [Line Items]          
Selling, general and administrative $ 789       $ 789
WarnerMedia | Studios          
Business Acquisition [Line Items]          
Goodwill acquired during period 9,308        
WarnerMedia | Networks          
Business Acquisition [Line Items]          
Goodwill acquired during period 7,074        
WarnerMedia | DTC          
Business Acquisition [Line Items]          
Goodwill acquired during period $ 5,727        
v3.25.0.1
ACQUISITIONS AND DISPOSITIONS - Schedule of Components of Aggregate Purchase Consideration (Details) - WarnerMedia
$ / shares in Units, shares in Millions
Apr. 08, 2022
USD ($)
d
$ / shares
shares
Business Acquisition [Line Items]  
Fair value of WBD common stock issued to AT&T shareholders $ 42,309,000,000
Estimated fair value of share-based compensation awards attributable to pre-combination services 94,000,000
Settlement of preexisting relationships (27,000,000)
Purchase consideration $ 42,376,000,000
Equity interest issued or issuable (in shares) | shares 1,732
Business acquisition, share price (in dollars per share) | $ / shares $ 24.43
Percentage of voting interests acquired (as a percent) 29.00%
Number of trading days | d 10
Gain (loss) recognized upon settlement $ 0
AT&T  
Business Acquisition [Line Items]  
Percentage of voting interests acquired (as a percent) 71.00%
v3.25.0.1
ACQUISITIONS AND DISPOSITIONS - Schedule of Allocation of the Purchase Price to the Assets Acquired and Liabilities Assumed (Details) - USD ($)
$ in Millions
Apr. 08, 2022
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net [Abstract]        
Goodwill   $ 25,667 $ 34,969 $ 34,438
Intangible assets $ 44,989      
WarnerMedia        
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net [Abstract]        
Cash 2,409      
Measurement Period Adjustments, Cash (10)      
Accounts receivable 4,164      
Measurement Period Adjustments, Accounts receivable (60)      
Other current assets 4,486      
Measurement Period Adjustments, Other current assets (133)      
Film and television content rights and games 28,385      
Measurement Period Adjustments, Film and television content rights and games (344)      
Property and equipment 4,273      
Measurement Period Adjustments, Property and equipment 13      
Goodwill 22,109      
Measurement Period Adjustments, Goodwill 596      
Intangible assets 44,989      
Measurement Period Adjustments, Intangible assets 100      
Other noncurrent assets 5,489      
Measurement Period Adjustments, Other noncurrent assets 283      
Current liabilities (10,532)      
Measurement Period Adjustments, Current liabilities 12      
Debt assumed (41,680) $ (1,043)    
Measurement Period Adjustments, Debt assumed (9)      
Deferred income taxes (12,772)      
Measurement Period Adjustments, Deferred income taxes 492      
Other noncurrent liabilities (8,944)      
Measurement Period Adjustments, Other noncurrent liabilities (940)      
Total consideration paid 42,376      
Measurement Period Adjustments, Total consideration paid 0      
WarnerMedia | Previously Reported        
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net [Abstract]        
Cash 2,419      
Accounts receivable 4,224      
Other current assets 4,619      
Film and television content rights and games 28,729      
Property and equipment 4,260      
Goodwill 21,513      
Intangible assets 44,889      
Other noncurrent assets 5,206      
Current liabilities (10,544)      
Debt assumed (41,671)      
Deferred income taxes (13,264)      
Other noncurrent liabilities (8,004)      
Total consideration paid $ 42,376      
v3.25.0.1
ACQUISITIONS AND DISPOSITIONS - Schedule of Intangible Assets Acquired, Exclusive of Content Assets, and Weighted Average Useful Life of Assets (Details)
$ in Millions
Apr. 08, 2022
USD ($)
Business Acquisition [Line Items]  
Fair Value $ 44,989
Trade names  
Business Acquisition [Line Items]  
Fair Value $ 21,084
Weighted Average Useful Life in Years 34 years
Affiliate, advertising and subscriber relationships  
Business Acquisition [Line Items]  
Fair Value $ 14,800
Weighted Average Useful Life in Years 6 years
Franchises  
Business Acquisition [Line Items]  
Fair Value $ 7,900
Weighted Average Useful Life in Years 35 years
Other intangible assets  
Business Acquisition [Line Items]  
Fair Value $ 1,205
v3.25.0.1
ACQUISITIONS AND DISPOSITIONS - Schedule of WM Revenue and Earnings as Reported (Details) - WarnerMedia
$ in Millions
12 Months Ended
Dec. 31, 2022
USD ($)
Business Acquisition [Line Items]  
Net revenues $ 22,325
Net loss available to Warner Bros. Discovery, Inc. (7,202)
Operating Segments  
Business Acquisition [Line Items]  
Net revenues 24,550
Inter-Segment Eliminations  
Business Acquisition [Line Items]  
Net revenues (2,225)
Advertising | Operating Segments  
Business Acquisition [Line Items]  
Net revenues 2,849
Distribution | Operating Segments  
Business Acquisition [Line Items]  
Net revenues 10,980
Content | Operating Segments  
Business Acquisition [Line Items]  
Net revenues 10,001
Other | Operating Segments  
Business Acquisition [Line Items]  
Net revenues $ 720
v3.25.0.1
ACQUISITIONS AND DISPOSITIONS - Schedule of Pro Forma Combined Revenues and Net Loss (Details) - WarnerMedia
$ in Millions
12 Months Ended
Dec. 31, 2022
USD ($)
Business Acquisition [Line Items]  
Revenues $ 43,095
Net loss available to Warner Bros. Discovery, Inc. $ (5,359)
v3.25.0.1
ACQUISITIONS AND DISPOSITIONS - BluTV (Narrative) (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Nov. 30, 2023
Business Acquisition [Line Items]        
Cash (used for) acquired from business acquisitions and working capital settlement $ 0 $ 50 $ (3,612)  
BluTV        
Business Acquisition [Line Items]        
Equity method investment, ownership (as a percent)       35.00%
BluTV        
Business Acquisition [Line Items]        
Percentage of voting interests acquired (as a percent)   65.00%    
v3.25.0.1
ACQUISITIONS AND DISPOSITIONS - Dispositions (Narrative) (Details) - USD ($)
1 Months Ended 12 Months Ended
Oct. 01, 2022
Oct. 31, 2024
May 31, 2024
Oct. 31, 2022
Sep. 30, 2022
Apr. 30, 2022
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]                  
Minority interest sale price     $ 324,000,000            
Gain on sale of equity method investments     $ 203,000,000       $ 194,000,000 $ 0 $ 195,000,000
Disposal Group, Not Discontinued Operation, Gain (Loss) On Disposal, Statement Of Income Extensible List Not Disclosed Flag gain                
Formula E | Disposal Group, Disposed of by Sale, Not Discontinued Operations                  
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]                  
Minority interest sale price   $ 217,000,000              
Gain on sale of equity method investments   $ 61,000,000              
Golden Maple Limited (Known as Tencent Video VIP) | Disposal Group, Disposed of by Sale, Not Discontinued Operations                  
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]                  
Equity method investment, ownership percentage sold (as a percent)       49.00%          
Consideration received on sale       $ 143,000,000          
Gain on disposition       $ 55,000,000          
Discovery Education | Discontinued Operations, Disposed of by Sale                  
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]                  
Minority interest sale price           $ 138,000,000      
Gain on sale of equity method investments           $ 133,000,000      
The CW Network, LLC | Discontinued Operations, Disposed of by Sale                  
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]                  
Minority interest sale price         $ 0        
All3Media                  
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]                  
Equity method investment, ownership (as a percent)     50.00%            
The CW Network, LLC | The CW Network, LLC | Discontinued Operations, Disposed of by Sale                  
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]                  
Equity method investment, ownership (as a percent)         75.00%        
Ownership interest retained (as a percent)         12.50%        
v3.25.0.1
GOODWILL AND OTHER INTANGIBLE ASSETS - Schedule of Changes in the Carrying Value of Goodwill (Details) - USD ($)
12 Months Ended
Oct. 01, 2024
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Goodwill [Roll Forward]        
Beginning balance   $ 34,969,000,000 $ 34,438,000,000  
Acquisitions (See Note 4)     348,000,000  
Foreign currency translation and other adjustments   (155,000,000) 183,000,000  
Impairment of goodwill $ 0 (9,147,000,000) 0 $ 0
Ending balance   25,667,000,000 34,969,000,000 34,438,000,000
Studios        
Goodwill [Roll Forward]        
Beginning balance   9,272,000,000 8,963,000,000  
Acquisitions (See Note 4)     245,000,000  
Foreign currency translation and other adjustments   (75,000,000) 64,000,000  
Impairment of goodwill   0    
Ending balance   9,197,000,000 9,272,000,000 8,963,000,000
Networks        
Goodwill [Roll Forward]        
Beginning balance   17,630,000,000 17,557,000,000  
Acquisitions (See Note 4)     (24,000,000)  
Foreign currency translation and other adjustments   (64,000,000) 97,000,000  
Impairment of goodwill   (9,147,000,000)    
Ending balance   8,419,000,000 17,630,000,000 17,557,000,000
DTC        
Goodwill [Roll Forward]        
Beginning balance   8,067,000,000 7,918,000,000  
Acquisitions (See Note 4)     127,000,000  
Foreign currency translation and other adjustments   (16,000,000) 22,000,000  
Impairment of goodwill   0    
Ending balance   $ 8,051,000,000 $ 8,067,000,000 $ 7,918,000,000
v3.25.0.1
GOODWILL AND OTHER INTANGIBLE ASSETS - Narrative (Details)
3 Months Ended 12 Months Ended
Oct. 01, 2024
USD ($)
Jun. 30, 2024
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Goodwill [Line Items]          
Amortization of intangible assets     $ 5,935,000,000 $ 6,854,000,000 $ 6,237,000,000
Goodwill, impairment loss $ 0   9,147,000,000 0 $ 0
Networks Reporting Unit          
Goodwill [Line Items]          
Goodwill, impairment loss   $ 9,100,000,000      
Measurement Input, Long-Term Revenue Growth Rate | Networks Reporting Unit          
Goodwill [Line Items]          
Goodwill, measurement input (as a percent)   (0.03)      
Measurement Input, Discount Rate | Networks Reporting Unit          
Goodwill [Line Items]          
Goodwill, measurement input (as a percent)   0.105      
Trade names | Intangible Assets, Amortization Period          
Goodwill [Line Items]          
Amortization of intangible assets     184,000,000    
Trademarks, Tradenames, And Franchise Rights          
Goodwill [Line Items]          
Amortization of intangible assets       368,000,000  
Networks          
Goodwill [Line Items]          
Goodwill, accumulated impairments     10,800,000,000 1,600,000,000  
Goodwill, impairment loss     9,147,000,000    
Goodwill, headroom threshold (as a percent) 12.00%        
Studios          
Goodwill [Line Items]          
Goodwill, accumulated impairments     0 0  
Goodwill, impairment loss     0    
Goodwill, headroom threshold (as a percent) 16.00%        
DTC          
Goodwill [Line Items]          
Goodwill, accumulated impairments     0 $ 0  
Goodwill, impairment loss     $ 0    
Goodwill, headroom threshold (as a percent) 20.00%        
v3.25.0.1
GOODWILL AND OTHER INTANGIBLE ASSETS - Schedule of Finite-Lived Intangible Assets Subject to Amortization (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]    
Gross $ 56,556 $ 56,756
Accumulated  Amortization (24,257) (18,471)
Net $ 32,299 38,285
Trademarks and trade names    
Finite-Lived Intangible Assets [Line Items]    
Weighted Average Amortization Period (Years) 27 years  
Gross $ 22,835 22,935
Accumulated  Amortization (4,212) (2,688)
Net $ 18,623 20,247
Affiliate, advertising and subscriber relationships    
Finite-Lived Intangible Assets [Line Items]    
Weighted Average Amortization Period (Years) 8 years  
Gross $ 24,240 24,335
Accumulated  Amortization (18,528) (14,730)
Net $ 5,712 9,605
Franchises    
Finite-Lived Intangible Assets [Line Items]    
Weighted Average Amortization Period (Years) 35 years  
Gross $ 7,900 7,900
Accumulated  Amortization (789) (426)
Net $ 7,111 7,474
Character rights    
Finite-Lived Intangible Assets [Line Items]    
Weighted Average Amortization Period (Years) 14 years  
Gross $ 995 995
Accumulated  Amortization (197) (125)
Net $ 798 870
Other    
Finite-Lived Intangible Assets [Line Items]    
Weighted Average Amortization Period (Years) 6 years  
Gross $ 586 591
Accumulated  Amortization (531) (502)
Net $ 55 $ 89
v3.25.0.1
GOODWILL AND OTHER INTANGIBLE ASSETS - Schedule of Amortization Expense Relating to Intangible Assets Subject to Amortization (Details)
$ in Millions
Dec. 31, 2024
USD ($)
Amortization expense  
2025 $ 4,578
2026 3,423
2027 2,636
2028 2,013
2029 1,768
Thereafter $ 17,881
v3.25.0.1
RESTRUCTURING AND OTHER CHARGES - Narrative (Details)
$ in Millions
12 Months Ended
Dec. 31, 2024
USD ($)
restructuringInitiative
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Restructuring Cost and Reserve [Line Items]      
Number of additional restructuring initiatives | restructuringInitiative 2    
Restructuring and other charges $ 447 $ 585 $ 3,757
Organization Restructuring Costs      
Restructuring Cost and Reserve [Line Items]      
Restructuring and other charges 246 359 607
Content Impairment, Content Development Costs and Write Offs      
Restructuring Cost and Reserve [Line Items]      
Restructuring and other charges 165 115  
Contract Termination And Other Restructuring Costs      
Restructuring Cost and Reserve [Line Items]      
Restructuring and other charges 36    
Facility Consolidation Activities      
Restructuring Cost and Reserve [Line Items]      
ROU asset impairment charges $ 411    
Contract Termination and Facility Consolidation Activities      
Restructuring Cost and Reserve [Line Items]      
Restructuring and other charges   $ 111 17
Content Impairments, Content Development Costs and Write-offs, Content Contract Terminations, and Other Content Related Charges      
Restructuring Cost and Reserve [Line Items]      
Restructuring and other charges     $ 3,133
v3.25.0.1
RESTRUCTURING AND OTHER CHARGES - Schedule of Restructuring and Other Charges by Segment (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Segment Reporting Information [Line Items]      
Restructuring and other charges $ 447 $ 585 $ 3,757
Operating Segments | Studios      
Segment Reporting Information [Line Items]      
Restructuring and other charges 263 225 1,050
Operating Segments | Networks      
Segment Reporting Information [Line Items]      
Restructuring and other charges 85 201 1,003
Operating Segments | DTC      
Segment Reporting Information [Line Items]      
Restructuring and other charges 3 66 1,551
Corporate      
Segment Reporting Information [Line Items]      
Restructuring and other charges $ 96 $ 93 $ 153
v3.25.0.1
RESTRUCTURING AND OTHER CHARGES - Schedule of Changes in Restructuring Liabilities Recorded in Accrued Liabilities and Other Noncurrent Liabilities by Category (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Restructuring Reserve    
Beginning balance $ 460 $ 864
Other accruals (17) 2
Cash paid (423) (853)
Ending balance 289 460
Contract termination accruals, net    
Restructuring Reserve    
Contract/Employee termination accruals, net 4 87
Employee termination accruals, net    
Restructuring Reserve    
Contract/Employee termination accruals, net 265 360
Operating Segments | Studios    
Restructuring Reserve    
Beginning balance 98 156
Other accruals 1 0
Cash paid (83) (153)
Ending balance 95 98
Operating Segments | Studios | Contract termination accruals, net    
Restructuring Reserve    
Contract/Employee termination accruals, net 0 48
Operating Segments | Studios | Employee termination accruals, net    
Restructuring Reserve    
Contract/Employee termination accruals, net 79 47
Operating Segments | Networks    
Restructuring Reserve    
Beginning balance 202 361
Other accruals (2) 2
Cash paid (180) (352)
Ending balance 105 202
Operating Segments | Networks | Contract termination accruals, net    
Restructuring Reserve    
Contract/Employee termination accruals, net 1 16
Operating Segments | Networks | Employee termination accruals, net    
Restructuring Reserve    
Contract/Employee termination accruals, net 84 175
Operating Segments | DTC    
Restructuring Reserve    
Beginning balance 80 188
Other accruals (20) 0
Cash paid (53) (176)
Ending balance 31 80
Operating Segments | DTC | Contract termination accruals, net    
Restructuring Reserve    
Contract/Employee termination accruals, net 0 8
Operating Segments | DTC | Employee termination accruals, net    
Restructuring Reserve    
Contract/Employee termination accruals, net 24 60
Corporate    
Restructuring Reserve    
Beginning balance 80 159
Other accruals 4 0
Cash paid (107) (172)
Ending balance 58 80
Corporate | Contract termination accruals, net    
Restructuring Reserve    
Contract/Employee termination accruals, net 3 15
Corporate | Employee termination accruals, net    
Restructuring Reserve    
Contract/Employee termination accruals, net $ 78 $ 78
v3.25.0.1
REVENUES - Schedule of Disaggregation of Revenue (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Disaggregation of Revenue [Line Items]      
Revenues $ 39,321 $ 41,321 $ 33,817
Distribution      
Disaggregation of Revenue [Line Items]      
Revenues 19,701 20,237 16,142
Advertising      
Disaggregation of Revenue [Line Items]      
Revenues 8,090 8,700 8,524
Content      
Disaggregation of Revenue [Line Items]      
Revenues 10,297 11,203 8,360
Other      
Disaggregation of Revenue [Line Items]      
Revenues 1,233 1,181 791
Operating Segments | Studios      
Disaggregation of Revenue [Line Items]      
Revenues 11,607 12,192 9,731
Operating Segments | Studios | Distribution      
Disaggregation of Revenue [Line Items]      
Revenues 8 17 12
Operating Segments | Studios | Advertising      
Disaggregation of Revenue [Line Items]      
Revenues 5 15 15
Operating Segments | Studios | Content      
Disaggregation of Revenue [Line Items]      
Revenues 10,717 11,358 9,156
Operating Segments | Studios | Other      
Disaggregation of Revenue [Line Items]      
Revenues 877 802 548
Operating Segments | Networks      
Disaggregation of Revenue [Line Items]      
Revenues 20,175 21,244 19,348
Operating Segments | Networks | Distribution      
Disaggregation of Revenue [Line Items]      
Revenues 10,680 11,521 9,759
Operating Segments | Networks | Advertising      
Disaggregation of Revenue [Line Items]      
Revenues 7,306 8,342 8,224
Operating Segments | Networks | Content      
Disaggregation of Revenue [Line Items]      
Revenues 1,848 1,005 1,120
Operating Segments | Networks | Other      
Disaggregation of Revenue [Line Items]      
Revenues 341 376 245
Operating Segments | DTC      
Disaggregation of Revenue [Line Items]      
Revenues 10,313 10,154 7,274
Operating Segments | DTC | Distribution      
Disaggregation of Revenue [Line Items]      
Revenues 9,022 8,703 6,371
Operating Segments | DTC | Advertising      
Disaggregation of Revenue [Line Items]      
Revenues 855 548 371
Operating Segments | DTC | Content      
Disaggregation of Revenue [Line Items]      
Revenues 428 886 522
Operating Segments | DTC | Other      
Disaggregation of Revenue [Line Items]      
Revenues 8 17 10
Corporate and inter-segment eliminations      
Disaggregation of Revenue [Line Items]      
Revenues (2,774) (2,269) (2,536)
Corporate and inter-segment eliminations | Distribution      
Disaggregation of Revenue [Line Items]      
Revenues (9) (4) 0
Corporate and inter-segment eliminations | Advertising      
Disaggregation of Revenue [Line Items]      
Revenues (76) (205) (86)
Corporate and inter-segment eliminations | Content      
Disaggregation of Revenue [Line Items]      
Revenues (2,696) (2,046) (2,438)
Corporate and inter-segment eliminations | Other      
Disaggregation of Revenue [Line Items]      
Revenues $ 7 $ (14) $ (12)
v3.25.0.1
REVENUES - Schedule of Contract Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Revenue from Contract with Customer [Abstract]    
Contract liabilities - deferred revenues $ 1,569 $ 1,924
Contract liabilities - other noncurrent liabilities $ 206 $ 160
v3.25.0.1
REVENUES - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Revenue from Contract with Customer [Abstract]    
Revenue recognized related to the contract liability (deferred revenues) $ 1,643 $ 1,354
v3.25.0.1
REVENUES - Schedule of Remaining Performance Obligations by Contract Type (Details) - Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
$ in Millions
Dec. 31, 2024
USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Remaining performance obligations $ 10,719
Distribution - fixed price or minimum guarantee  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Remaining performance obligations $ 2,407
Remaining performance obligations, expected timing of satisfaction, period 7 years
Content licensing and sports sublicensing  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Remaining performance obligations $ 4,416
Remaining performance obligations, expected timing of satisfaction, period 8 years
Brand licensing  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Remaining performance obligations $ 3,006
Remaining performance obligations, expected timing of satisfaction, period 28 years
Advertising  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Remaining performance obligations $ 757
Remaining performance obligations, expected timing of satisfaction, period 6 years
Other  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Remaining performance obligations $ 133
Remaining performance obligations, expected timing of satisfaction, period 5 years
v3.25.0.1
SALES OF RECEIVABLES - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Receivables [Abstract]      
Revolving receivables agreement, maximum transfer amount $ 5,200    
Outstanding receivables derecognized 4,637 $ 5,200  
Loss on revolving receivables program 116 79 $ 256
Accounts receivable sold under factoring arrangements $ 313 $ 383  
v3.25.0.1
SALES OF RECEIVABLES - Schedule of Receivables Sold (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Receivables [Abstract]    
Gross receivables sold/cash proceeds received $ 15,254 $ 13,340
Collections reinvested under revolving receivables program (15,818) (13,506)
Net cash proceeds remitted (564) (166)
Net receivables sold 15,153 13,178
Obligations recorded (Level 3) $ 361 $ 405
v3.25.0.1
SALES OF RECEIVABLES - Schedule of Amounts Transferred or Pledged (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]    
Restricted cash pledged as collateral $ 104 $ 539
Asset Pledged as Collateral    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Gross receivables pledged as collateral 2,402 3,088
Restricted cash pledged as collateral 100 500
Asset Pledged as Collateral | Receivables, net    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current assets pledged as collateral 2,039 2,780
Asset Pledged as Collateral | Prepaid expenses and other current assets    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current assets pledged as collateral 100 500
Asset Pledged as Collateral | Other noncurrent assets    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Other noncurrent assets $ 363 $ 308
v3.25.0.1
CONTENT RIGHTS - Schedule of Components of Content Rights (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Content Rights [Line Items]    
Predominantly Monetized Individually $ 5,442 $ 6,498
Predominantly Monetized as a Group 8,453 8,547
Total 13,895 15,045
Licensed content and advances, net 4,369 4,519
Live programming and advances, net 1,375 1,943
Game development costs, less amortization 247 565
Total film and television content rights and games 19,886 22,072
Less: Current content rights and prepaid license fees, net (784) (843)
Total noncurrent film and television content rights and games 19,102 21,229
Theatrical Film Production Costs    
Content Rights [Line Items]    
Predominantly Monetized Individually, Released, less amortization 1,478 2,823
Predominantly Monetized Individually, Completed and not released 480 107
Predominantly Monetized Individually, In production and other 1,308 1,300
Predominantly Monetized as a Group, Released, less amortization 0 0
Predominantly Monetized as a Group, Completed and not released 0 0
Predominantly Monetized as a Group, In production and other 0 0
Total, Released, less amortization 1,478 2,823
Total, Completed and not released 480 107
Total, In production and other 1,308 1,300
Television Production Costs    
Content Rights [Line Items]    
Predominantly Monetized Individually, Released, less amortization 1,470 1,471
Predominantly Monetized Individually, Completed and not released 314 380
Predominantly Monetized Individually, In production and other 392 417
Predominantly Monetized as a Group, Released, less amortization 5,678 5,317
Predominantly Monetized as a Group, Completed and not released 767 606
Predominantly Monetized as a Group, In production and other 2,008 2,624
Total, Released, less amortization 7,148 6,788
Total, Completed and not released 1,081 986
Total, In production and other $ 2,400 $ 3,041
v3.25.0.1
CONTENT RIGHTS - Schedule of Content Amortization (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Intangible Assets, Net (Excluding Goodwill) [Abstract]      
Predominantly monetized individually $ 3,999 $ 5,165 $ 5,175
Film, Monetized on Its Own, Amortization Expense, Statement of Income or Comprehensive Income [Extensible Enumeration] Costs of revenues, excluding depreciation and amortization Costs of revenues, excluding depreciation and amortization Costs of revenues, excluding depreciation and amortization
Predominantly monetized as a group $ 9,554 $ 10,648 $ 8,935
Film, Monetized in Film Group, Amortization Expense, Statement of Income or Comprehensive Income [Extensible Enumeration] Costs of revenues, excluding depreciation and amortization Costs of revenues, excluding depreciation and amortization Costs of revenues, excluding depreciation and amortization
Total content amortization $ 13,553 $ 15,813 $ 14,110
v3.25.0.1
CONTENT RIGHTS - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Content Expense [Line Items]      
Content impairments $ 558 $ 326 $ 2,807
Restructuring and other charges 447 585 3,757
Content Impairment, Content Development Costs and Write Offs      
Content Expense [Line Items]      
Restructuring and other charges $ 165 $ 115  
Content Impairment | WarnerMedia      
Content Expense [Line Items]      
Restructuring and other charges     2,756
Other Content Development Costs and Write-offs | WarnerMedia      
Content Expense [Line Items]      
Restructuring and other charges     $ 377
v3.25.0.1
CONTENT RIGHTS - Schedule of Expected Future Amortization Expense (Details)
$ in Millions
Dec. 31, 2024
USD ($)
Monetized individually  
Year one $ 946
Year two 547
Year three 468
Monetized as a group  
Year one 2,312
Year two 1,284
Year three 804
Licensed content and advances  
Year one 1,394
Year two 812
Year three 603
Live programming and advances  
Year one 1,136
Year two 33
Year three 25
Games  
Year one 66
Year two 3
Year three 0
Completed and not released investment in films and television content:  
Monetized individually 647
Monetized as a group $ 309
v3.25.0.1
INVESTMENTS - Schedule of Equity Investments (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Schedule of Equity Method Investments [Line Items]    
Equity method investments: $ 721 $ 996
Investments with readily determinable fair values 41 53
Investments without readily determinable fair values 353 438
Total investments 1,115 1,487
Prepaid expenses and other current assets    
Schedule of Equity Method Investments [Line Items]    
Investments without readily determinable fair values $ 17 17
The Chernin Group (TCG) 2.0-A, LP    
Schedule of Equity Method Investments [Line Items]    
Ownership 44.00%  
Equity method investments: $ 240 249
nC+    
Schedule of Equity Method Investments [Line Items]    
Ownership 32.00%  
Equity method investments: $ 128 142
TNT Sports    
Schedule of Equity Method Investments [Line Items]    
Ownership 50.00%  
Equity method investments: $ 92 102
Other    
Schedule of Equity Method Investments [Line Items]    
Equity method investments: $ 261 $ 503
v3.25.0.1
INVESTMENTS - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Schedule of Equity Method Investments [Line Items]      
Equity method investments $ 721 $ 996  
Loss from equity investees, net (121) (82) $ (160)
Impairment for equity investments without readily determinable fair values 27    
Upward adjustment for equity investments without readily determinable fair values 16    
Cumulative impairment for equity investments without readily determinable fair values 260    
Cumulative upward adjustment for equity investments without readily determinable fair values 25    
Variable Interest Entity, Not Primary Beneficiary      
Schedule of Equity Method Investments [Line Items]      
Variable interest, maximum exposure to loss 569    
Equity method investments 550 697  
Loss from equity investees, net $ 24 $ 75 $ 87
v3.25.0.1
DEBT - Schedule of Components of Outstanding Debt (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Debt Instrument [Line Items]    
Total debt $ 39,527 $ 43,955
Unamortized discount, premium, debt issuance costs, and fair value adjustments for acquisition accounting, net (22) (286)
Debt, net of unamortized discount, premium, debt issuance costs, and fair value adjustments for acquisition accounting 39,505 43,669
Current portion of debt (2,748) (1,780)
Noncurrent portion of debt $ 36,757 $ 41,889
Senior Notes    
Debt Instrument [Line Items]    
Weighted-average interest rate (as a percent)   6.412%
Weighted Average    
Debt Instrument [Line Items]    
Weighted-average interest rate (as a percent)  
Floating rate senior notes with maturities of 5 years or less | Senior Notes    
Debt Instrument [Line Items]    
Total debt $ 0 $ 40
Floating rate senior notes with maturities of 5 years or less | Weighted Average | Senior Notes    
Debt Instrument [Line Items]    
Weighted-average interest rate (as a percent) 0.00%  
Senior notes with maturities of 5 years or less | Senior Notes    
Debt Instrument [Line Items]    
Total debt $ 13,744 13,664
Senior notes with maturities of 5 years or less | Weighted Average | Senior Notes    
Debt Instrument [Line Items]    
Weighted-average interest rate (as a percent) 4.11%  
Senior notes with maturities between 5 and 10 years | Senior Notes    
Debt Instrument [Line Items]    
Total debt $ 7,853 8,607
Senior notes with maturities between 5 and 10 years | Weighted Average | Senior Notes    
Debt Instrument [Line Items]    
Weighted-average interest rate (as a percent) 4.37%  
Senior notes with maturities greater than 10 years | Senior Notes    
Debt Instrument [Line Items]    
Total debt $ 17,930 $ 21,644
Senior notes with maturities greater than 10 years | Weighted Average | Senior Notes    
Debt Instrument [Line Items]    
Weighted-average interest rate (as a percent) 5.20%  
v3.25.0.1
DEBT - Narrative (Details)
£ in Millions
1 Months Ended 12 Months Ended
Oct. 31, 2024
USD ($)
renewalPeriod
Jun. 30, 2024
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2024
GBP (£)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2024
EUR (€)
Aug. 31, 2023
USD ($)
Jun. 30, 2023
USD ($)
Apr. 08, 2022
USD ($)
Jun. 09, 2021
USD ($)
Debt Instrument [Line Items]                      
Aggregate purchase price     $ 2,610,000,000                
Gain on extinguishment of debt     632,000,000   $ 17,000,000 $ 0          
Outstanding borrowings     39,527,000,000   $ 43,955,000,000            
WarnerMedia                      
Debt Instrument [Line Items]                      
Debt assumed     1,043,000,000             $ 41,680,000,000  
Senior Notes                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)         6.412%            
Debt instrument, repurchase amount   $ 3,399,000,000 965,000,000   $ 183,000,000     $ 1,900,000,000      
Gain on extinguishment of debt   $ 542,000,000                  
Face amount         1,500,000,000            
Term Loan                      
Debt Instrument [Line Items]                      
Principal repayments of term loans         4,000,000,000            
Line of Credit                      
Debt Instrument [Line Items]                      
Outstanding borrowings     0   0            
Line of Credit | Revolving Credit Facility                      
Debt Instrument [Line Items]                      
Revolving line of credit, maximum borrowing capacity $ 6,000,000,000                   $ 6,000,000,000
Number of renewal periods | renewalPeriod 2                    
Term of renewal period (in days) 364 days                    
Debt instrument, covenant, consolidated interest coverage ratio, minimum 3.00                    
Debt instrument, covenant, adjusted consolidated leverage ratio, maximum 4.50                    
Line of Credit | Revolver Sublimit for Standby Letters of Credit                      
Debt Instrument [Line Items]                      
Revolving line of credit, maximum borrowing capacity $ 150,000,000                    
Line of Credit | Additional Commitments Upon Satisfaction of Certain Conditions                      
Debt Instrument [Line Items]                      
Revolving line of credit, maximum borrowing capacity $ 1,000,000,000                    
Commercial Paper                      
Debt Instrument [Line Items]                      
Revolving line of credit, maximum borrowing capacity     1,000,000,000                
Outstanding borrowings     $ 0   $ 0            
Senior Notes Due 2024, 3.900% | Senior Notes | Discovery Communications, LLC                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)     3.90%       3.90%        
Senior Notes Due 2024, 3.900% | Senior Notes | Scripps Networks Interactive, Inc.                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)     3.90%       3.90%        
Senior Notes Due 2055, 4.000% | Senior Notes | Discovery Communications, LLC                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)     4.00%       4.00%        
Senior Notes Due 2050, 4.650% | Senior Notes | Discovery Communications, LLC                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)     4.65%       4.65%        
Senior Notes Due 2042, 4.950% | Senior Notes | Discovery Communications, LLC                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)     4.95%       4.95%        
Senior Notes Due 2043, 4.875% | Senior Notes | Discovery Communications, LLC                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)     4.875%       4.875%        
Senior Notes Due 2047, 5.200% | Senior Notes | Discovery Communications, LLC                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)     5.20%       5.20%        
Senior Notes Due 2049, 5.300% | Senior Notes | Discovery Communications, LLC                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)     5.30%       5.30%        
Senior Notes Due 2044, 4.650% | Senior Notes | Legacy WarnerMedia Business                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)     4.65%       4.65%        
Senior Notes Due 2045, 4.850% | Senior Notes | Legacy WarnerMedia Business                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)     4.85%       4.85%        
Senior Notes Due 2042, 4.900% | Senior Notes | Legacy WarnerMedia Business                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)     4.90%       4.90%        
Senior Notes Due 2043, 5.350% | Senior Notes | Legacy WarnerMedia Business                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)     5.35%       5.35%        
Senior Notes Due 2042, 5.050% | Senior Notes | WarnerMedia Holdings, Inc.                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)     5.05%       5.05%        
Senior Notes Due November 2024 | Senior Notes                      
Debt Instrument [Line Items]                      
Principal repayments of term loans     $ 296,000,000                
Senior Notes Due September 2024 | Senior Notes                      
Debt Instrument [Line Items]                      
Principal repayments of term loans     529,000,000 £ 400              
Senior Notes Due June 2024 | Senior Notes                      
Debt Instrument [Line Items]                      
Principal repayments of term loans     48,000,000                
Senior Notes Due February And March 2024 | Senior Notes                      
Debt Instrument [Line Items]                      
Principal repayments of term loans     $ 726,000,000                
Senior Notes Due 2030, 4.302% | Senior Notes                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)     4.302%       4.302%        
Face amount | €             € 650,000,000        
Senior Notes Due 2033, 4.693% | Senior Notes                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)     4.693%       4.693%        
Face amount | €             € 850,000,000        
Senior Notes Due 2023, 4.050% | Senior Notes | Warner Media, LLC                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)         4.05%            
Senior Notes Due 2024, 3.550% | Senior Notes | Warner Media, LLC                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)         3.55%            
Senior Notes Due 2024, 7.570% | Senior Notes | Historic TW Inc.                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)         7.57%            
Senior Notes Due 2024, 3.800% | Senior Notes | Discovery Communications, LLC                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)         3.80%            
Senior Notes Due 2024, 3.528% | Senior Notes | WarnerMedia Holdings, Inc.                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)         3.528%            
Senior Notes Due 2024, 3.428% | Senior Notes | WarnerMedia Holdings, Inc.                      
Debt Instrument [Line Items]                      
Weighted-average interest rate (as a percent)         3.428%            
Floating rate senior notes with maturities of 5 years or less | Senior Notes                      
Debt Instrument [Line Items]                      
Debt instrument, repurchase amount                 $ 460,000,000    
Outstanding borrowings     $ 0   $ 40,000,000            
Senior Notes Due December 2023 | Senior Notes                      
Debt Instrument [Line Items]                      
Principal repayments of term loans         42,000,000            
Senior Notes Due September 2023 | Senior Notes                      
Debt Instrument [Line Items]                      
Principal repayments of term loans         178,000,000            
Senior Notes Due February 2023 | Senior Notes                      
Debt Instrument [Line Items]                      
Principal repayments of term loans         $ 106,000,000            
Un-exchanged Scripps Senior Notes | Senior Notes | Scripps Networks                      
Debt Instrument [Line Items]                      
Principal amount of liabilities assumed     $ 11,000,000                
v3.25.0.1
DEBT - Schedule of Estimated Debt Payments (Details)
$ in Millions
Dec. 31, 2024
USD ($)
Long-term debt repayments  
2025 $ 2,749
2026 2,239
2027 4,677
2028 1,767
2029 2,312
Thereafter 25,783
Interest payments  
2025 1,792
2026 1,674
2027 1,532
2028 1,408
2029 1,324
Thereafter $ 19,606
v3.25.0.1
LEASES - Schedule of Leases Reflected in Consolidated Balance Sheets (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Operating Leases    
Operating lease right-of-use assets $ 2,373 $ 3,074
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] Other noncurrent assets Other noncurrent assets
Operating lease liabilities (current) $ 307 $ 332
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List] Accrued liabilities Accrued liabilities
Operating lease liabilities (noncurrent) $ 2,731 $ 3,019
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List] Other noncurrent liabilities Other noncurrent liabilities
Total operating lease liabilities $ 3,038 $ 3,351
Finance Leases    
Finance lease right-of-use assets $ 432 $ 249
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] Property and equipment, net Property and equipment, net
Finance lease liabilities (current) $ 107 $ 74
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration] Accrued liabilities Accrued liabilities
Finance lease liabilities (noncurrent) $ 356 $ 191
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration] Other noncurrent liabilities Other noncurrent liabilities
Total finance lease liabilities $ 463 $ 265
Weighted average remaining lease term (in years):    
Operating leases 11 years 11 years
Finance leases 6 years 5 years
Weighted average discount rate    
Operating leases 4.43% 4.42%
Finance leases 5.11% 4.17%
v3.25.0.1
LEASES - Narrative (Details)
$ in Millions
12 Months Ended
Dec. 31, 2024
USD ($)
Lessee, Lease, Description [Line Items]  
Lessee, operating lease, renewal term (in years) 20 years
Lessee, operating lease, lease not yet commenced, commitment $ 66
Maximum  
Lessee, Lease, Description [Line Items]  
Lessee, lease, remaining term of contract (in years) 28 years
v3.25.0.1
LEASES - Schedule of Components of Lease Cost (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Leases [Abstract]      
Operating lease cost $ 441 $ 540 $ 372
Finance lease cost:      
Amortization of right-of-use assets 111 85 78
Interest on lease liabilities 19 8 8
Total finance lease cost 130 93 86
Variable fees and other 44 74 66
Total lease cost $ 615 $ 707 $ 524
v3.25.0.1
LEASES - Schedule of Supplemental Cash Flow Information Related to Leases (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Cash paid for amounts included in the measurement of lease liabilities:      
Operating cash flows from operating leases $ (476) $ (501) $ (360)
Operating cash flows from finance leases (19) (19) (15)
Financing cash flows from finance leases (95) (74) (70)
Right-of-use assets obtained in exchange for lease obligations:      
Operating leases 78 364 490
Finance leases $ 300 $ 95 $ 39
v3.25.0.1
LEASES - Schedule of Maturities of Lease Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Operating Leases    
2025 $ 432  
2026 377  
2027 349  
2028 338  
2029 334  
Thereafter 2,072  
Total lease payments 3,902  
Less: Imputed interest (864)  
Total operating lease liabilities 3,038 $ 3,351
Finance Leases    
2025 130  
2026 112  
2027 91  
2028 57  
2029 30  
Thereafter 115  
Total lease payments 535  
Less: Imputed interest (72)  
Total $ 463 $ 265
v3.25.0.1
DERIVATIVE FINANCIAL INSTRUMENTS - Narrative (Details)
€ in Millions, £ in Millions
12 Months Ended
Dec. 31, 2024
EUR (€)
Dec. 31, 2024
USD ($)
Dec. 31, 2024
GBP (£)
Dec. 31, 2023
USD ($)
Dec. 31, 2024
USD ($)
Derivative [Line Items]          
Amounts eligible to be offset under master netting agreements | $       $ 0 $ 0
Derivative debt amount, de-designated | £     £ 255    
Senior Notes          
Derivative [Line Items]          
Face amount | $       $ 1,500,000,000  
Weighted-average interest rate (as a percent)       6.412%  
Cash Flow Hedging | Designated as Hedging Instrument          
Derivative [Line Items]          
Maximum length of time hedged in cash flow hedge (in years) 31 years 31 years 31 years    
Cross-currency swaps          
Derivative [Line Items]          
Additional amount designated as a net investment hedge | € € 900        
Derivative amount subsequently settled | € 300        
Amount de-designated of fixed-to-fixed cross currency swaps designated as net investment hedge | € 200        
Cross-currency swaps | Senior Notes          
Derivative [Line Items]          
Amount settled, designated as net investment hedge | £     £ 145    
Cross-currency swaps | Long-Term Debt          
Derivative [Line Items]          
Hedged instrument | € 1,500        
Cross-currency swaps | Designated as Hedging Instrument          
Derivative [Line Items]          
Notional amount | € € 225        
Cross-currency swaps | Net Investment Hedges | Designated as Hedging Instrument          
Derivative [Line Items]          
Adjustment to other comprehensive income | $       $ 76,000,000  
Interest rate swaps | Not Designated as Hedging Instrument          
Derivative [Line Items]          
Notional amount | $       6,000,000,000.0 $ 3,000,000,000.0
Realized gain on derivatives | $   $ 0   $ 63,000,000  
v3.25.0.1
DERIVATIVE FINANCIAL INSTRUMENTS - Schedule of Company's Derivative Financial Instruments (Details)
€ in Millions, £ in Millions, $ in Millions
Dec. 31, 2024
USD ($)
Dec. 31, 2024
EUR (€)
Dec. 31, 2023
USD ($)
Dec. 31, 2023
GBP (£)
Prepaid expenses and other current assets        
Derivatives, Fair Value [Line Items]        
Derivative assets $ 73   $ 90  
Derivative Asset, Statement of Financial Position [Extensible Enumeration] Prepaid expenses and other current assets Prepaid expenses and other current assets Prepaid expenses and other current assets Prepaid expenses and other current assets
Other non- current assets        
Derivatives, Fair Value [Line Items]        
Derivative assets $ 21   $ 21  
Derivative Asset, Statement of Financial Position [Extensible Enumeration] Other noncurrent assets Other noncurrent assets Other noncurrent assets Other noncurrent assets
Accrued liabilities        
Derivatives, Fair Value [Line Items]        
Derivative liability $ 55   $ 45  
Derivative Liability, Statement of Financial Position [Extensible Enumeration] Accrued liabilities Accrued liabilities Accrued liabilities Accrued liabilities
Other noncurrent liabilities        
Derivatives, Fair Value [Line Items]        
Derivative liability $ 155   $ 138  
Derivative Liability, Statement of Financial Position [Extensible Enumeration] Other noncurrent liabilities Other noncurrent liabilities Other noncurrent liabilities Other noncurrent liabilities
Not Designated as Hedging Instrument | Total return swaps        
Derivatives, Fair Value [Line Items]        
Notional $ 454   $ 395  
Not Designated as Hedging Instrument | Total return swaps | Prepaid expenses and other current assets        
Derivatives, Fair Value [Line Items]        
Derivative assets, fair value 0   19  
Not Designated as Hedging Instrument | Total return swaps | Other non- current assets        
Derivatives, Fair Value [Line Items]        
Derivative assets, fair value 0   0  
Not Designated as Hedging Instrument | Total return swaps | Accrued liabilities        
Derivatives, Fair Value [Line Items]        
Derivative liability, fair value 16   0  
Not Designated as Hedging Instrument | Total return swaps | Other noncurrent liabilities        
Derivatives, Fair Value [Line Items]        
Derivative liability, fair value 0   0  
Not Designated as Hedging Instrument | Foreign exchange derivatives        
Derivatives, Fair Value [Line Items]        
Notional 951   1,058  
Not Designated as Hedging Instrument | Foreign exchange derivatives | Prepaid expenses and other current assets        
Derivatives, Fair Value [Line Items]        
Derivative assets, fair value 18   1  
Not Designated as Hedging Instrument | Foreign exchange derivatives | Other non- current assets        
Derivatives, Fair Value [Line Items]        
Derivative assets, fair value 7   1  
Not Designated as Hedging Instrument | Foreign exchange derivatives | Accrued liabilities        
Derivatives, Fair Value [Line Items]        
Derivative liability, fair value 14   1  
Not Designated as Hedging Instrument | Foreign exchange derivatives | Other noncurrent liabilities        
Derivatives, Fair Value [Line Items]        
Derivative liability, fair value 122   83  
Not Designated as Hedging Instrument | Cross-currency swaps        
Derivatives, Fair Value [Line Items]        
Notional 210   0  
Not Designated as Hedging Instrument | Cross-currency swaps | Prepaid expenses and other current assets        
Derivatives, Fair Value [Line Items]        
Derivative assets, fair value 2   0  
Not Designated as Hedging Instrument | Cross-currency swaps | Other non- current assets        
Derivatives, Fair Value [Line Items]        
Derivative assets, fair value 0   0  
Not Designated as Hedging Instrument | Cross-currency swaps | Accrued liabilities        
Derivatives, Fair Value [Line Items]        
Derivative liability, fair value 0   0  
Not Designated as Hedging Instrument | Cross-currency swaps | Other noncurrent liabilities        
Derivatives, Fair Value [Line Items]        
Derivative liability, fair value 1   0  
Cash Flow Hedging | Designated as Hedging Instrument | Foreign exchange derivatives        
Derivatives, Fair Value [Line Items]        
Notional 1,608   1,484  
Cash Flow Hedging | Designated as Hedging Instrument | Foreign exchange derivatives | Prepaid expenses and other current assets        
Derivatives, Fair Value [Line Items]        
Derivative assets, fair value 47   40  
Cash Flow Hedging | Designated as Hedging Instrument | Foreign exchange derivatives | Other non- current assets        
Derivatives, Fair Value [Line Items]        
Derivative assets, fair value 14   8  
Cash Flow Hedging | Designated as Hedging Instrument | Foreign exchange derivatives | Accrued liabilities        
Derivatives, Fair Value [Line Items]        
Derivative liability, fair value 25   37  
Cash Flow Hedging | Designated as Hedging Instrument | Foreign exchange derivatives | Other noncurrent liabilities        
Derivatives, Fair Value [Line Items]        
Derivative liability, fair value 28   8  
Net Investment Hedges | Designated as Hedging Instrument | Cross-currency swaps        
Derivatives, Fair Value [Line Items]        
Notional 421   1,779  
Net Investment Hedges | Designated as Hedging Instrument | Cross-currency swaps | Euro-Denominated Notes        
Derivatives, Fair Value [Line Items]        
Notional 1,558 € 1,500    
Net Investment Hedges | Designated as Hedging Instrument | Cross-currency swaps | Sterling Notes        
Derivatives, Fair Value [Line Items]        
Notional     513 £ 402
Net Investment Hedges | Designated as Hedging Instrument | Cross-currency swaps | Prepaid expenses and other current assets        
Derivatives, Fair Value [Line Items]        
Derivative assets, fair value 6   23  
Net Investment Hedges | Designated as Hedging Instrument | Cross-currency swaps | Other non- current assets        
Derivatives, Fair Value [Line Items]        
Derivative assets, fair value 0   12  
Net Investment Hedges | Designated as Hedging Instrument | Cross-currency swaps | Accrued liabilities        
Derivatives, Fair Value [Line Items]        
Derivative liability, fair value 0   7  
Net Investment Hedges | Designated as Hedging Instrument | Cross-currency swaps | Other noncurrent liabilities        
Derivatives, Fair Value [Line Items]        
Derivative liability, fair value 4   42  
Fair Value Hedging | Designated as Hedging Instrument | Interest rate swaps        
Derivatives, Fair Value [Line Items]        
Notional 0   1,500  
Fair Value Hedging | Designated as Hedging Instrument | Interest rate swaps | Prepaid expenses and other current assets        
Derivatives, Fair Value [Line Items]        
Derivative assets, fair value 0   7  
Fair Value Hedging | Designated as Hedging Instrument | Interest rate swaps | Other non- current assets        
Derivatives, Fair Value [Line Items]        
Derivative assets, fair value 0   0  
Fair Value Hedging | Designated as Hedging Instrument | Interest rate swaps | Accrued liabilities        
Derivatives, Fair Value [Line Items]        
Derivative liability, fair value 0   0  
Fair Value Hedging | Designated as Hedging Instrument | Interest rate swaps | Other noncurrent liabilities        
Derivatives, Fair Value [Line Items]        
Derivative liability, fair value $ 0   $ 5  
v3.25.0.1
DERIVATIVE FINANCIAL INSTRUMENTS - Schedule of Pre-tax Impact of Derivatives Designated as Cash Flow Hedges (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Derivative Instruments, Gain (Loss) [Line Items]      
Gains (losses) recognized in accumulated other comprehensive loss $ 32 $ 16 $ 4
Cash Flow Hedging | Designated as Hedging Instrument | Foreign exchange derivatives      
Derivative Instruments, Gain (Loss) [Line Items]      
Gains (losses) recognized in accumulated other comprehensive loss 37 23 7
Cash Flow Hedging | Designated as Hedging Instrument | Foreign exchange derivatives | Distribution Revenue      
Derivative Instruments, Gain (Loss) [Line Items]      
Gains (losses) reclassified into income from accumulated other comprehensive loss 22 (5) (1)
Cash Flow Hedging | Designated as Hedging Instrument | Foreign exchange derivatives | Advertising Revenue      
Derivative Instruments, Gain (Loss) [Line Items]      
Gains (losses) reclassified into income from accumulated other comprehensive loss 2 1 1
Cash Flow Hedging | Designated as Hedging Instrument | Foreign exchange derivatives | Cost of Revenues      
Derivative Instruments, Gain (Loss) [Line Items]      
Gains (losses) reclassified into income from accumulated other comprehensive loss 7 3 25
Cash Flow Hedging | Designated as Hedging Instrument | Foreign exchange derivatives | Other Income (Expense), Net      
Derivative Instruments, Gain (Loss) [Line Items]      
Gains (losses) reclassified into income from accumulated other comprehensive loss 0 18 0
Cash Flow Hedging | Designated as Hedging Instrument | Interest rate swaps | Other Income (Expense), Net      
Derivative Instruments, Gain (Loss) [Line Items]      
Gains (losses) reclassified into income from accumulated other comprehensive loss 20 0 0
Cash Flow Hedging | Designated as Hedging Instrument | Interest rate swaps | Interest Expense, Net      
Derivative Instruments, Gain (Loss) [Line Items]      
Gains (losses) reclassified into income from accumulated other comprehensive loss (5) (1) (2)
Cash Flow Hedging | Designated as Hedging Instrument | Interest rate - gain (loss) on extinguishment of debt | Gain (Loss) on Extinguishment of Debt      
Derivative Instruments, Gain (Loss) [Line Items]      
Gains (losses) reclassified into income from accumulated other comprehensive loss $ (4) $ 1 $ 0
v3.25.0.1
DERIVATIVE FINANCIAL INSTRUMENTS - Schedule of Pre-tax Impact of Derivatives Designated as Net Investment Hedges (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Cross-currency swaps      
Derivative [Line Items]      
Derivative, Excluded Component, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Interest expense, net Interest expense, net Interest expense, net
Designated as Hedging Instrument | Net Investment Hedges      
Derivative [Line Items]      
Amount of gain (loss) recognized in AOCI $ 143 $ 35 $ 162
Amount of gain (loss) recognized in income on derivative (amount excluded from effectiveness testing) 4 24 33
Designated as Hedging Instrument | Net Investment Hedges | Euro denominated notes (foreign denominated debt)      
Derivative [Line Items]      
Amount of gain (loss) recognized in AOCI 78 3 4
Amount of gain (loss) recognized in income on derivative (amount excluded from effectiveness testing) 0 0 0
Designated as Hedging Instrument | Net Investment Hedges | Sterling denominated notes (foreign denominated debt)      
Derivative [Line Items]      
Amount of gain (loss) recognized in AOCI (5) (11) 112
Amount of gain (loss) recognized in income on derivative (amount excluded from effectiveness testing) 0 0 0
Designated as Hedging Instrument | Net Investment Hedges | Cross-currency swaps      
Derivative [Line Items]      
Amount of gain (loss) recognized in AOCI 70 43 46
Amount of gain (loss) recognized in income on derivative (amount excluded from effectiveness testing) $ 4 $ 24 $ 33
v3.25.0.1
DERIVATIVE FINANCIAL INSTRUMENTS - Schedule of Pre-tax Gains (Losses) on Derivatives Not Designated as Hedges Recognized (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Derivative Instruments, Gain (Loss) [Line Items]      
Total $ (9) $ 28 $ 475
Not Designated as Hedging Instrument      
Derivative Instruments, Gain (Loss) [Line Items]      
Total 21 137 480
Not Designated as Hedging Instrument | Selling, General and Administrative Expenses      
Derivative Instruments, Gain (Loss) [Line Items]      
Total 50 109 5
Not Designated as Hedging Instrument | Other Income (Expense), Net      
Derivative Instruments, Gain (Loss) [Line Items]      
Total (29) 28 475
Not Designated as Hedging Instrument | Interest rate swaps | Selling, General and Administrative Expenses      
Derivative Instruments, Gain (Loss) [Line Items]      
Total 19 63 0
Not Designated as Hedging Instrument | Interest rate swaps | Other Income (Expense), Net      
Derivative Instruments, Gain (Loss) [Line Items]      
Total (3) 20 512
Not Designated as Hedging Instrument | Total return swaps | Selling, General and Administrative Expenses      
Derivative Instruments, Gain (Loss) [Line Items]      
Total 31 46 5
Not Designated as Hedging Instrument | Cross-currency swaps | Other Income (Expense), Net      
Derivative Instruments, Gain (Loss) [Line Items]      
Total 1 1 0
Not Designated as Hedging Instrument | Foreign exchange derivatives | Other Income (Expense), Net      
Derivative Instruments, Gain (Loss) [Line Items]      
Total $ (27) $ 7 $ (37)
v3.25.0.1
FAIR VALUE MEASUREMENTS - Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - Fair Value, Measurements, Recurring - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Assets $ 476 $ 479
Liabilities 712 681
Cash and cash equivalents    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Time deposits 95 105
Equity securities 46 1
Prepaid expenses and other current assets    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Equity securities 16 42
Company-owned life insurance contracts 1 1
Other non- current assets    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Equity securities 216 233
Company-owned life insurance contracts 102 97
Accrued liabilities    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Deferred compensation plan 62 67
Other noncurrent liabilities    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Deferred compensation plan 650 614
Level 1    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Assets 278 276
Liabilities 712 681
Level 1 | Cash and cash equivalents    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Time deposits 0 0
Equity securities 46 1
Level 1 | Prepaid expenses and other current assets    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Equity securities 16 42
Company-owned life insurance contracts 0 0
Level 1 | Other non- current assets    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Equity securities 216 233
Company-owned life insurance contracts 0 0
Level 1 | Accrued liabilities    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Deferred compensation plan 62 67
Level 1 | Other noncurrent liabilities    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Deferred compensation plan 650 614
Level 2    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Assets 198 203
Liabilities 0 0
Level 2 | Cash and cash equivalents    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Time deposits 95 105
Equity securities 0 0
Level 2 | Prepaid expenses and other current assets    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Equity securities 0 0
Company-owned life insurance contracts 1 1
Level 2 | Other non- current assets    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Equity securities 0 0
Company-owned life insurance contracts 102 97
Level 2 | Accrued liabilities    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Deferred compensation plan 0 0
Level 2 | Other noncurrent liabilities    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Deferred compensation plan 0 0
Level 3    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Assets 0 0
Liabilities 0 0
Level 3 | Cash and cash equivalents    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Time deposits 0 0
Equity securities 0 0
Level 3 | Prepaid expenses and other current assets    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Equity securities 0 0
Company-owned life insurance contracts 0 0
Level 3 | Other non- current assets    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Equity securities 0 0
Company-owned life insurance contracts 0 0
Level 3 | Accrued liabilities    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Deferred compensation plan 0 0
Level 3 | Other noncurrent liabilities    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Deferred compensation plan $ 0 $ 0
v3.25.0.1
FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($)
$ in Billions
Dec. 31, 2024
Dec. 31, 2023
Level 2    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Senior notes, fair value $ 34.9 $ 40.5
v3.25.0.1
SHARE-BASED COMPENSATION - Incentive Plans (Narrative) (Details)
shares in Millions
Dec. 31, 2024
shares
Series A and Series C common stock  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Shares available for grant (in shares) 192
v3.25.0.1
SHARE-BASED COMPENSATION - Schedule of Components of Share-Based Compensation Expense (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Total share-based compensation expense $ 557 $ 500 $ 412
Tax benefit recognized 96 97 79
PRSUs      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Total share-based compensation expense 89 65 2
RSUs      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Total share-based compensation expense 415 375 337
Stock options      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Total share-based compensation expense 53 60 71
SARs      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Total share-based compensation expense $ 0 $ 0 $ 2
v3.25.0.1
SHARE-BASED COMPENSATION - Share-Based Compensation Expense (Narrative) (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]    
Liability-classified share-based compensation award liability $ 66 $ 36
Deferred compensation share-based arrangements, liability, current $ 27 $ 10
v3.25.0.1
SHARE-BASED COMPENSATION - Schedule of PRSU Activity, RSU Activity (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
PRSUs    
Awards    
Beginning balance (in shares) 4.2  
Granted (in shares) 6.1  
Performance adjustments (in shares) 2.4  
Converted (in shares) (2.9)  
Ending balance (in shares) 9.8 4.2
Vested and expected to vest (in shares) 9.8  
Convertible (in shares) 0.9  
Weighted- Average Grant Date Fair Value    
Beginning balance (in dollars per share) $ 16.36  
Granted (in dollars per share) 8.66  
Performance adjustments (in dollars per share) 15.26  
Converted (in dollars per share) 16.70  
Ending balance (in dollars per share) 11.20 $ 16.36
Vested and expected to vest (in dollars per share) 11.20  
Convertible (in dollars per share) $ 15.34  
Weighted-Average Remaining Contractual Term (years)    
Outstanding balances 1 year 2 months 12 days 1 year 4 months 24 days
Vested and expected to vest in ending balance 1 year 2 months 12 days  
Convertible in ending balance 0 years  
Aggregate Fair Value    
Outstanding balances $ 104 $ 48
Converted 25  
Vested and expected to vest in ending balance 104  
Convertible in ending balance $ 10  
RSUs    
Awards    
Beginning balance (in shares) 44.0  
Granted (in shares) 56.8  
Vested (in shares) (17.0)  
Forfeited (in shares) (5.0)  
Ending balance (in shares) 78.8 44.0
Vested and expected to vest (in shares) 78.8  
Weighted- Average Grant Date Fair Value    
Beginning balance (in dollars per share) $ 18.52  
Granted (in dollars per share) 8.64  
Vested (in dollars per share) 19.71  
Forfeited (in dollars per share) 13.78  
Ending balance (in dollars per share) 11.41 $ 18.52
Vested and expected to vest (in dollars per share) $ 11.41  
Weighted-Average Remaining Contractual Term (years)    
Outstanding balances 1 year 7 months 6 days 1 year 3 months 18 days
Vested and expected to vest in ending balance 1 year 7 months 6 days  
Aggregate Fair Value    
Outstanding balances $ 835 $ 501
Vested 153  
Vested and expected to vest in ending balance $ 835  
v3.25.0.1
SHARE-BASED COMPENSATION - PRSUs (Narrative) (Details)
$ in Millions
Dec. 31, 2024
USD ($)
PRSUs  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Unrecognized compensation cost $ 49
v3.25.0.1
SHARE-BASED COMPENSATION - RSUs (Narrative) (Details) - RSUs
$ in Millions
12 Months Ended
Dec. 31, 2024
USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Unrecognized compensation cost $ 493
Cash Settlement  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Unrecognized compensation cost $ 19
Weighted-average amortization period (in years) 1 year 6 months
Stock Settlement  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Weighted-average amortization period (in years) 1 year 7 months 6 days
v3.25.0.1
SHARE-BASED COMPENSATION - Schedule of Stock Option Activity (Details) - Stock options - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Stock Options    
Outstanding, beginning balance (in shares) 32.1  
Granted (in shares) 4.1  
Forfeited (in shares) (0.2)  
Outstanding, ending balance (in shares) 36.0 32.1
Vested and expected to vest (in shares) 36.0  
Exercisable (in shares) 18.2  
Weighted- Average Exercise Price    
Outstanding, beginning balance (in dollars per share) $ 33.73  
Granted (in dollars per share) 8.67  
Forfeited (in dollars per share) 25.63  
Outstanding, ending balance (in dollars per share) 30.90 $ 33.73
Vested and expected to vest (in dollars per share) 30.90  
Exercisable (in dollars per share) $ 30.99  
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Additional Disclosures [Abstract]    
Weighted average remaining contractual term, outstanding 2 years 8 months 12 days 3 years 3 months 18 days
Weighted average remaining contractual term, vested and expected to vest 2 years 8 months 12 days  
Weighted average remaining contractual term, exercisable 1 year 3 months 18 days  
Aggregate intrinsic value, outstanding balance $ 7.8 $ 0.0
Aggregate Intrinsic Value, Vested and expected to vest 7.8  
Aggregate intrinsic value, exercisable $ 0.0  
v3.25.0.1
SHARE-BASED COMPENSATION - Stock Options (Narrative) (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Proceeds from stock options exercised $ 0 $ 0 $ 1
Grants in period, weighted average grant date fair value (in dollars per share) $ 4.30 $ 7.43 $ 9.60
Stock options      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Unrecognized compensation cost $ 80    
Weighted-average amortization period (in years) 1 year 9 months 18 days    
Exercises in period, intrinsic value $ 0 $ 0 $ 0
v3.25.0.1
SHARE-BASED COMPENSATION - Schedule of Fair Value of Stock Options Estimated Using the Black-Scholes Option-Pricing Model (Details) - Stock options
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Risk-free interest rate 4.19% 4.35% 1.46%
Expected term (years) 4 years 8 months 12 days 4 years 6 months 5 years
Expected volatility 54.37% 54.80% 42.15%
v3.25.0.1
INCOME TAXES - Schedule of Domestic and Foreign Components of Loss Before Income Taxes (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]      
Domestic $ (11,843) $ (4,702) $ (8,747)
Foreign 455 839 (213)
Loss before income taxes $ (11,388) $ (3,863) $ (8,960)
v3.25.0.1
INCOME TAXES - Schedule of Components of Provision for Income Taxes (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Current:      
Federal $ 983 $ 753 $ 629
State and local 321 57 143
Foreign 522 750 407
Current income tax expense 1,826 1,560 1,179
Deferred:      
Federal (1,488) (1,845) (2,367)
State and local (276) (548) (418)
Foreign 32 49 (57)
Deferred income tax benefit (1,732) (2,344) (2,842)
Income tax expense (benefit) $ 94 $ (784) $ (1,663)
v3.25.0.1
INCOME TAXES - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Effective Income Tax Rate Reconciliation, Amount [Abstract]      
Pre-tax income at U.S. federal statutory income tax rate $ (2,391) $ (811) $ (1,881)
Non-deductible goodwill impairment 1,881 0 0
State and local income taxes, net of federal tax benefit 30 (388) (218)
Effect of foreign operations 331 342 246
Preferred stock conversion premium charge 0 0 166
Change in unrecognized tax benefits 153 33 (6)
Other, net 90 40 30
Income tax expense (benefit) $ 94 $ (784) $ (1,663)
Effective Income Tax Rate Reconciliation, Percent [Abstract]      
Pre-tax income at U.S. federal statutory income tax rate 21.00% 21.00% 21.00%
Non-deductible goodwill impairment (17.00%) 0.00% 0.00%
State and local income taxes, net of federal tax benefit 0.00% 10.00% 3.00%
Effect of foreign operations (3.00%) (9.00%) (3.00%)
Preferred stock conversion premium charge 0.00% 0.00% (2.00%)
Change in unrecognized tax benefits (1.00%) (1.00%) 0.00%
Other, net (1.00%) (1.00%) 0.00%
Income tax expense (benefit) (1.00%) 20.00% 19.00%
v3.25.0.1
INCOME TAXES - Narrative (Details) - USD ($)
3 Months Ended 12 Months Ended
Oct. 01, 2024
Jun. 30, 2024
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Operating Loss Carryforwards [Line Items]          
Income tax expense (benefit)     $ 94,000,000 $ (784,000,000) $ (1,663,000,000)
Effective income tax rate (as a percent)     (1.00%) 20.00% 19.00%
Goodwill, impairment loss $ 0   $ 9,147,000,000 $ 0 $ 0
Valuation allowance to offset deferred tax assets     2,043,000,000 2,191,000,000  
Unrecognized tax benefits that would impact effective tax rate     2,182,000,000    
Unrecognized tax benefits related to tax positions could decrease in next twelve months     67,000,000    
Accrued interest and penalties on unrecognized tax benefits     $ 732,000,000 $ 571,000,000 $ 413,000,000
Networks Reporting Unit          
Operating Loss Carryforwards [Line Items]          
Goodwill, impairment loss   $ 9,100,000,000      
v3.25.0.1
INCOME TAXES - Schedule of Components of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Deferred income tax assets:    
Accounts receivable $ 0 $ (86)
Tax attribute carry-forward 2,661 2,908
Lease liabilities 793 851
Accrued liabilities and other 1,180 919
Total deferred income tax assets 4,634 4,592
Valuation allowance (2,043) (2,191)
Net deferred income tax assets 2,591 2,401
Deferred income tax liabilities:    
Accounts receivable (267) 0
Intangible assets (6,916) (7,988)
Right-of-use assets (636) (796)
Content rights (342) (685)
Equity method investments and other outside basis differences (61) (411)
Other (741) (560)
Total deferred income tax liabilities (8,963) (10,440)
Net deferred income tax liabilities $ (6,372) $ (8,039)
v3.25.0.1
INCOME TAXES - Schedule of Net Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]    
Noncurrent deferred income tax assets (included within other noncurrent assets) $ 613 $ 697
Deferred income tax liabilities (6,985) (8,736)
Net deferred income tax liabilities $ (6,372) $ (8,039)
v3.25.0.1
INCOME TAXES - Schedule of Loss Carry-Forwards (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Operating Loss Carryforwards [Line Items]    
Valuation allowance against loss carry-forwards $ (2,043) $ (2,191)
Federal    
Operating Loss Carryforwards [Line Items]    
Loss carry-forwards 47  
Deferred tax asset related to loss carry-forwards 11  
Valuation allowance against loss carry-forwards (6)  
State    
Operating Loss Carryforwards [Line Items]    
Loss carry-forwards 1,350  
Deferred tax asset related to loss carry-forwards 71  
Valuation allowance against loss carry-forwards (46)  
Foreign    
Operating Loss Carryforwards [Line Items]    
Loss carry-forwards 8,255  
Deferred tax asset related to loss carry-forwards 1,972  
Valuation allowance against loss carry-forwards $ (1,544)  
v3.25.0.1
INCOME TAXES - Schedule of Reconciliation of Unrecognized Tax Benefits (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Unrecognized Tax Benefits [Roll Forward]      
Beginning balance $ 2,147 $ 1,929 $ 420
Additions based on tax positions related to the current year 148 147 302
Additions for tax positions of prior years 250 195 35
Additions for tax positions acquired in business combinations 0 247 1,353
Reductions for tax positions of prior years (76) (275) (114)
Settlements (30) (46) (20)
Reductions due to lapse of statutes of limitations (51) (62) (34)
Decrease due to foreign currency exchange rates (17)   (13)
Increase due to foreign currency exchange rates   12  
Ending balance $ 2,371 $ 2,147 $ 1,929
v3.25.0.1
RETIREMENT SAVINGS PLANS - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Retirement Benefits [Abstract]      
Company contributions $ 204 $ 210 $ 188
v3.25.0.1
RETIREMENT SAVINGS PLANS - Schedule of Contributions to Multiemployer Pension and Health and Welfare Benefit Plans (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]      
Total contributions $ 363 $ 281 $ 294
Pension benefits      
Defined Benefit Plan Disclosure [Line Items]      
Total contributions 115 128 112
Health and welfare benefits      
Defined Benefit Plan Disclosure [Line Items]      
Total contributions $ 248 $ 153 $ 182
v3.25.0.1
RETIREMENT SAVINGS PLANS - Schedule of Assumptions Determined (Details)
12 Months Ended
Dec. 31, 2024
Minimum  
Defined Benefit Plan, Plan Assets, Category [Line Items]  
Long-term rate of return on plan assets (in years) 10 years
Maximum  
Defined Benefit Plan, Plan Assets, Category [Line Items]  
Long-term rate of return on plan assets (in years) 15 years
v3.25.0.1
RETIREMENT SAVINGS PLANS - Schedule of Plan Assets and Obligations of the Pension Plans Based Upon a Valuation and Weighted Average Assumptions Used to Determine Benefit Obligations (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Retirement Benefits [Abstract]    
Accumulated benefit obligation $ 683 $ 753
Change in projected benefit obligation:    
Projected benefit obligation at beginning of year 753 762
Service cost 2 $ 3
Defined Benefit Plan Net Periodic Benefit Cost Credit Interest Cost Statement Of Income Or Comprehensive Income Extensible List Not Disclosed Flag   Interest cost
Interest cost 33 $ 35
Benefits paid (45) (40)
Actuarial gains (48) 0
Settlement charges (2) (11)
Effects of foreign currency exchange rate changes and other (10) 4
Projected benefit obligation at end of year 683 753
Plan assets:    
Fair value at beginning of year 540 533
Actual return on plan assets (46) 9
Company contributions 32 33
Benefits paid (45) (40)
Settlement charges (3) (11)
Effects of foreign currency exchange rate changes and other (7) 16
Fair value at end of year 471 540
Under funded status (212) (213)
Amounts recognized as assets and liabilities on the consolidated balance sheets:    
Other noncurrent assets 65 82
Accrued liabilities (29) (31)
Other noncurrent liabilities (248) (264)
Total (212) (213)
Amounts recognized in accumulated other comprehensive loss consist of:    
Net loss $ 104 $ 79
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]    
Discount rate 5.20% 4.62%
Rate of compensation increases 3.16% 3.18%
v3.25.0.1
RETIREMENT SAVINGS PLANS - Schedule of Weighted Average Pension Plans Asset Allocations by Asset Category (Details)
Dec. 31, 2024
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Target 100.00%
Actual 100.00%
Debt securities  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Target 4.00%
Actual 4.00%
Equity securities  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Target 10.00%
Actual 10.00%
Fixed income securities  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Target 73.00%
Actual 65.00%
Multi-asset credit fund  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Target 5.00%
Actual 11.00%
Real assets  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Target 4.00%
Actual 2.00%
Hedge funds  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Target 2.00%
Actual 7.00%
Cash  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Target 2.00%
Actual 1.00%
v3.25.0.1
RETIREMENT SAVINGS PLANS - Schedule of Allocation of Plan Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets $ 471 $ 540 $ 533
Fair Value Measured at Net Asset Value Per Share      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 60 40  
Total plan assets measured at fair value | Level 1, 2, and 3      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 601 638  
Total plan assets measured at fair value | Level 1      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 72 57  
Total plan assets measured at fair value | Level 2      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 463 505  
Total plan assets measured at fair value | Level 3      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 66 76  
Debt securities      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 19    
Debt securities | Level 1      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 19    
Debt securities | Level 2      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 0    
Debt securities | Level 3      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 0    
Equity securities      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 55 64  
Equity securities | Level 1      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 25 36  
Equity securities | Level 2      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 30 28  
Equity securities | Level 3      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 0 0  
Fixed income securities      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 444 541  
Fixed income securities | Level 1      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 22 12  
Fixed income securities | Level 2      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 356 453  
Fixed income securities | Level 3      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 66 76  
Multi-asset credit fund      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 77 24  
Multi-asset credit fund | Level 1      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 0 0  
Multi-asset credit fund | Level 2      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 77 24  
Multi-asset credit fund | Level 3      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 0 0  
Cash      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 6 9  
Cash | Level 1      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 6 9  
Cash | Level 2      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets 0 0  
Cash | Level 3      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets $ 0 $ 0  
Real assets      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Defined Benefit Plan, Plan Assets, Fair Value by Hierarchy and NAV [Extensible Enumeration] Fair Value Measured at Net Asset Value Per Share Fair Value Measured at Net Asset Value Per Share  
Total plan assets $ 16 $ 18  
Hedge funds      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Defined Benefit Plan, Plan Assets, Fair Value by Hierarchy and NAV [Extensible Enumeration] Fair Value Measured at Net Asset Value Per Share Fair Value Measured at Net Asset Value Per Share  
Total plan assets $ 44 $ 22  
Derivatives      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Total plan assets $ (190) $ (138)  
v3.25.0.1
RETIREMENT SAVINGS PLANS - Schedule of Changes in the Fair Value of the Level 3 Pension Assets (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]    
Fair value at beginning of year $ 540 $ 533
Fair value at end of year 471 540
Fixed Income Funds | Level 3    
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]    
Fair value at beginning of year 76 72
Unrealized (losses) gains (5) 9
Purchases, issuances, sales and settlements, net (5)  
Transfers out   (5)
Fair value at end of year $ 66 $ 76
v3.25.0.1
RETIREMENT SAVINGS PLANS - Schedule of Estimated Future Benefit Payments (Details)
$ in Millions
Dec. 31, 2024
USD ($)
Retirement Benefits [Abstract]  
2025 $ 51
2026 45
2027 45
2028 47
2029 46
Thereafter $ 228
v3.25.0.1
SUPPLEMENTAL DISCLOSURES - Schedule of Property and Equipment (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Property, Plant and Equipment [Line Items]    
Accumulated depreciation $ (4,035) $ (3,085)
Property and equipment, after accumulated depreciation 5,486 5,613
Property and equipment, net 6,087 5,957
Property, Plant, And Equipment Excluding Construction In Progress    
Property, Plant and Equipment [Line Items]    
Property and equipment, at cost 9,521 8,698
Equipment, furniture, fixtures and other    
Property, Plant and Equipment [Line Items]    
Property and equipment, at cost 2,613 2,056
Capitalized software costs    
Property, Plant and Equipment [Line Items]    
Property and equipment, at cost 3,076 2,629
Land, buildings and leasehold improvements    
Property, Plant and Equipment [Line Items]    
Property and equipment, at cost 3,832 4,013
Construction in Progress    
Property, Plant and Equipment [Line Items]    
Property and equipment, at cost $ 601 $ 344
Minimum | Equipment, furniture, fixtures and other    
Property, Plant and Equipment [Line Items]    
Useful Lives 3 years  
Minimum | Capitalized software costs    
Property, Plant and Equipment [Line Items]    
Useful Lives 1 year  
Minimum | Land, buildings and leasehold improvements    
Property, Plant and Equipment [Line Items]    
Useful Lives 15 years  
Maximum | Equipment, furniture, fixtures and other    
Property, Plant and Equipment [Line Items]    
Useful Lives 7 years  
Maximum | Capitalized software costs    
Property, Plant and Equipment [Line Items]    
Useful Lives 5 years  
Maximum | Land, buildings and leasehold improvements    
Property, Plant and Equipment [Line Items]    
Useful Lives 30 years  
v3.25.0.1
SUPPLEMENTAL DISCLOSURES - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Property, Plant and Equipment [Line Items]      
Depreciation $ 1,102 $ 1,097 $ 957
Supplier finance program, termination timing, period (in days) 30 days    
Supplier Finance Program, Obligation, Current, Statement of Financial Position [Extensible Enumeration] Accrued liabilities Accrued liabilities  
Discontinued Operations, Held-for-sale | Ranch Lot and Knoxville Office Building      
Property, Plant and Equipment [Line Items]      
Assets held for sale     $ 209
Capitalized software costs      
Property, Plant and Equipment [Line Items]      
Capitalized software costs, net $ 1,246 $ 1,301  
v3.25.0.1
SUPPLEMENTAL DISCLOSURES - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]    
Production receivables $ 979 $ 1,265
Content rights and prepaid license fees 784 843
Other current assets 2,056 2,283
Total prepaid expenses and other current assets $ 3,819 $ 4,391
v3.25.0.1
SUPPLEMENTAL DISCLOSURES - Schedule of Accrued Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]    
Accrued participation and residuals $ 2,953 $ 3,071
Accrued production and content rights payable 1,758 2,118
Accrued payroll and related benefits 1,495 1,541
Other accrued liabilities 4,232 3,638
Total accrued liabilities $ 10,438 $ 10,368
v3.25.0.1
SUPPLEMENTAL DISCLOSURES - Schedule of Other Income (Expense), Net (Details) - USD ($)
$ in Millions
1 Months Ended 12 Months Ended
May 31, 2024
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]        
Foreign currency losses, net   $ (323) $ (173) $ (150)
(Losses) gains on derivative instruments, net   (9) 28 475
Change in the value of investments with readily determinable fair value   (1) 37 (105)
Change in the value of equity investments without readily determinable fair value   (11) (73) (142)
Gain on sale of equity method investments $ 203 194 0 195
Interest income   210 179 67
Indemnification receivable accrual   77 (53) 0
Other income, net   13 26 7
Total other income (expense), net   $ 150 $ (29) $ 347
v3.25.0.1
SUPPLEMENTAL DISCLOSURES - Schedule of Supplemental Cash Flow Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Noncash or Part Noncash Divestitures [Line Items]      
Cash paid for taxes, net $ 1,113 $ 1,440 $ 1,027
Cash paid for interest 1,996 2,237 1,539
Non-cash investing and financing activities:      
Accrued purchases of property and equipment 36 41 66
Assets acquired under finance lease and other arrangements 390 235 53
Non-cash settlement of PRSU awards 59 35 0
Accrued advances for Venu Sports 11 0 0
Non-cash consideration related to MegaMedia put exercise 0 36 0
Equity issued for the acquisition of WarnerMedia 0 0 42,309
Accrued consideration for the joint venture with BT 0 0 90
Ranch and Burbank Studios Lots      
Non-cash investing and financing activities:      
Non-cash consideration related to the sale and purchase of the Ranch and Burbank Studios Lots 0 350 0
JCOM Co., Ltd. ("JCOM")      
Non-cash investing and financing activities:      
Non-cash consideration related to the sale 0 70 0
The CW Network      
Non-cash investing and financing activities:      
Non-cash consideration related to the sale $ 0 $ 0 $ 126
v3.25.0.1
SUPPLEMENTAL DISCLOSURES - Schedule of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Cash, cash equivalents, and restricted cash:        
Cash and cash equivalents $ 5,312 $ 3,780    
Restricted cash - other current assets 104 539    
Total cash, cash equivalents, and restricted cash $ 5,416 $ 4,319 $ 3,930 $ 3,905
v3.25.0.1
SUPPLEMENTAL DISCLOSURES - Schedule of Supplier Finance Program (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Supplier Finance Program, Obligation [Roll Forward]    
Obligations outstanding at the beginning of the year $ 338 $ 273
Invoices confirmed during the year 949 735
Invoices paid during the year (980) (671)
Foreign currency translation and other adjustments 0 1
Obligations outstanding at the end of the year $ 307 $ 338
v3.25.0.1
SUPPLEMENTAL DISCLOSURES - Schedule of Changes in the Components of Accumulated Other Comprehensive Loss, Net of Taxes (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax      
Beginning balance $ 46,307 $ 48,349 $ 13,033
Other comprehensive income (loss) (329) 782 (693)
Ending balance 34,829 46,307 48,349
Accumulated Other Comprehensive Loss      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax      
Beginning balance (741) (1,523) (830)
Other comprehensive income (loss) before reclassifications (340) 794 (673)
Reclassifications from accumulated other comprehensive loss to net income 14 (12) (20)
Other comprehensive income (loss) (326) 782 (693)
Ending balance (1,067) (741) (1,523)
Currency Translation      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax      
Beginning balance (699) (1,498) (845)
Other comprehensive income (loss) before reclassifications (358) 799 (651)
Reclassifications from accumulated other comprehensive loss to net income 49 0 (2)
Other comprehensive income (loss) (309) 799 (653)
Ending balance (1,008) (699) (1,498)
Derivative Adjustments      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax      
Beginning balance 18 14 28
Other comprehensive income (loss) before reclassifications 32 16 4
Reclassifications from accumulated other comprehensive loss to net income (35) (12) (18)
Other comprehensive income (loss) (3) 4 (14)
Ending balance 15 18 14
Pension Plans      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax      
Beginning balance (60) (39) (13)
Other comprehensive income (loss) before reclassifications (14) (21) (26)
Reclassifications from accumulated other comprehensive loss to net income 0 0 0
Other comprehensive income (loss) (14) (21) (26)
Ending balance $ (74) $ (60) $ (39)
v3.25.0.1
REDEEMABLE NONCONTROLLING INTERESTS - Schedule of Redeemable Noncontrolling Interests (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Redeemable Noncontrolling Interest [Line Items]        
Redeemable noncontrolling interests $ 109 $ 165 $ 318 $ 363
Discovery Family        
Redeemable Noncontrolling Interest [Line Items]        
Redeemable noncontrolling interests 86 156    
Other        
Redeemable Noncontrolling Interest [Line Items]        
Redeemable noncontrolling interests $ 23 $ 9    
v3.25.0.1
REDEEMABLE NONCONTROLLING INTERESTS - Schedule of Changes in Redeemable Noncontrolling Interests (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Increase (Decrease) in Temporary Equity      
Beginning balance $ 165 $ 318 $ 363
Cash distributions to redeemable noncontrolling interests (35) (30) (50)
Reclassification of redeemable noncontrolling interest to noncontrolling interest 0 (22) 0
Redemption of redeemable noncontrolling interest 0 (111) 0
Comprehensive income adjustments:      
Net income attributable to redeemable noncontrolling interests (42) 9 6
Currency translation on redemption values 0 (3) (5)
Retained earnings adjustments:      
Adjustments of carrying value to redemption value (redemption value does not equal fair value) 18 2 0
Adjustments of carrying value to redemption value (redemption value equals fair value) 3 2 4
Ending balance $ 109 $ 165 $ 318
v3.25.0.1
REDEEMABLE NONCONTROLLING INTERESTS - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Aug. 31, 2023
Jul. 31, 2023
Dec. 31, 2021
Dec. 31, 2018
Discovery Japan, Inc. ("JVCo")          
Redeemable Noncontrolling Interest [Line Items]          
Equity method investment, ownership (as a percent)   51.00% 80.00%    
JCOM Co., Ltd. ("JCOM") | Discovery Japan, Inc. ("JVCo")          
Redeemable Noncontrolling Interest [Line Items]          
Equity method investment, ownership (as a percent)   49.00% 20.00%    
MotorTrend Group, LLC Joint Venture | GoldenTree Asset Management, L.P.          
Redeemable Noncontrolling Interest [Line Items]          
Ownership percentage by noncontrolling owners (as a percent)         32.50%
Discovery Family | Hasbro Inc.          
Redeemable Noncontrolling Interest [Line Items]          
Ownership percentage by noncontrolling owners (as a percent)       40.00%  
MotorTrend Group, LLC Joint Venture          
Redeemable Noncontrolling Interest [Line Items]          
Percentage of voting interests acquired (as a percent) 32.50%        
Total consideration paid $ 49        
v3.25.0.1
NONCONTROLLING INTEREST (Details) - The Tribune Company - The Food Network and Cooking Channel
Dec. 31, 2024
Noncontrolling Interest [Line Items]  
Voting interests percentage by parent (as a percent) 80.00%
Ownership percentage by parent (as a percent) 68.70%
v3.25.0.1
RELATED PARTY TRANSACTIONS - Narrative (Details)
Dec. 31, 2024
Sep. 30, 2022
Discontinued Operations, Disposed of by Sale | The CW Network, LLC | The CW Network, LLC    
Related Party Transaction [Line Items]    
Equity method investment, ownership (as a percent)   75.00%
Liberty Global | Board of Directors Chairman    
Related Party Transaction [Line Items]    
Aggregate voting power percentage of a related party (as a percent) 30.00%  
Liberty Broadband | Board of Directors Chairman    
Related Party Transaction [Line Items]    
Aggregate voting power percentage of a related party (as a percent) 48.00%  
v3.25.0.1
RELATED PARTY TRANSACTIONS - Schedule of Transactions with Related Parties (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Related Party Transaction [Line Items]      
Revenues and service charges (a) $ 39,321 $ 41,321 $ 33,817
Expenses 49,353 42,869 41,187
Distributions to noncontrolling interests and redeemable noncontrolling interests 193 301 300
Related Party      
Related Party Transaction [Line Items]      
Revenues and service charges (a) 1,404 2,790 2,533
Expenses 268 357 406
Distributions to noncontrolling interests and redeemable noncontrolling interests $ 193 $ 301 $ 300
v3.25.0.1
RELATED PARTY TRANSACTIONS - Schedule of Receivables and Payables (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Related Party Transaction [Line Items]    
Receivables $ 4,947 $ 6,047
Payables 1,055 1,260
Liberty Group    
Related Party Transaction [Line Items]    
Receivables 254 363
Payables $ 13 $ 18
v3.25.0.1
COMMITMENTS, CONTINGENCIES, AND GUARANTEES - Schedule of Significant Contractual Commitments (Details)
$ in Millions
Dec. 31, 2024
USD ($)
Total  
2025 $ 7,518
2026 5,064
2027 4,104
2028 2,814
2029 1,510
Thereafter 4,391
Total 25,401
Content  
Content  
2025 5,956
2026 3,976
2027 3,241
2028 2,589
2029 1,447
Thereafter 4,321
Total 21,530
Other Purchase Obligations  
Other Obligations  
2025 1,119
2026 819
2027 755
2028 173
2029 39
Thereafter 6
Total 2,911
Other Employee Obligations  
Other Obligations  
2025 443
2026 269
2027 108
2028 52
2029 24
Thereafter 64
Total $ 960
v3.25.0.1
COMMITMENTS, CONTINGENCIES, AND GUARANTEES - Narrative (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Other Commitments [Line Items]    
Guarantor obligations, current carrying value $ 0 $ 0
Material amounts for indemnifications or other contingencies $ 0 $ 0
Other Purchase Obligations | Minimum    
Other Commitments [Line Items]    
Contract termination notice, period without penalty (in days) 30 days  
Other Purchase Obligations | Maximum    
Other Commitments [Line Items]    
Contract termination notice, period without penalty (in days) 60 days  
Six Flags Guarantee    
Other Commitments [Line Items]    
Gross aggregate undiscounted future cash flow requirements cover by guarantee $ 589,000,000  
Payments for guarantee obligations $ 0  
v3.25.0.1
REPORTABLE SEGMENTS - Schedule of Revenues by Segment (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Segment Reporting Information [Line Items]      
Total revenues $ 39,321 $ 41,321 $ 33,817
Operating Segments | Studios      
Segment Reporting Information [Line Items]      
Total revenues 11,607 12,192 9,731
Operating Segments | Networks      
Segment Reporting Information [Line Items]      
Total revenues 20,175 21,244 19,348
Operating Segments | DTC      
Segment Reporting Information [Line Items]      
Total revenues 10,313 10,154 7,274
Corporate      
Segment Reporting Information [Line Items]      
Total revenues 8 0 30
Inter-segment eliminations      
Segment Reporting Information [Line Items]      
Total revenues $ (2,782) $ (2,269) $ (2,566)
v3.25.0.1
REPORTABLE SEGMENTS - Schedule of Reconciliation of Revenues to Segment Adjusted EBITDA (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Segment Reporting Information [Line Items]      
Revenues $ 39,321 $ 41,321 $ 33,817
Segment Adjusted EBITDA 10,478 11,349 8,901
Operating Segments | Studios      
Segment Reporting Information [Line Items]      
Revenues 11,607 12,192 9,731
Content expense 7,260 7,112 6,208
Personnel expense 943 927 712
Marketing expense 1,064 1,268 647
Other segment expenses 688 702 392
Segment Adjusted EBITDA 1,652 2,183 1,772
Operating Segments | Networks      
Segment Reporting Information [Line Items]      
Revenues 20,175 21,244 19,348
Content expense 7,135 7,140 6,061
Personnel expense 2,153 2,173 2,124
Marketing expense 454 439 505
Other segment expenses 2,284 2,429 1,933
Segment Adjusted EBITDA 8,149 9,063 8,725
Operating Segments | DTC      
Segment Reporting Information [Line Items]      
Revenues 10,313 10,154 7,274
Content expense 6,183 6,454 5,727
Personnel expense 773 844 837
Marketing expense 1,147 1,313 1,583
Other segment expenses 1,533 1,440 723
Segment Adjusted EBITDA $ 677 $ 103 $ (1,596)
v3.25.0.1
REPORTABLE SEGMENTS - Schedule of Reconciliation of Segment Adjusted EBITDA to Loss Before Income Taxes (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Segment Reporting Information [Line Items]      
Total Adjusted EBITDA $ 10,478 $ 11,349 $ 8,901
Depreciation and amortization 7,037 7,985 7,193
Employee share-based compensation 546 488 410
Restructuring and other charges 447 585 3,757
Transaction and integration costs 242 162 1,195
Facility consolidation costs 4 32 0
Impairment and amortization of fair value step-up for content 1,139 2,373 2,416
Amortization of capitalized interest for content 46 46 0
Impairments and loss on dispositions 9,603 77 117
Operating loss (10,032) (1,548) (7,370)
Other income (expense), net (150) 29 (347)
Loss from equity investees, net 121 82 160
Gain on extinguishment of debt (632) (17) 0
Interest expense, net 2,017 2,221 1,777
Loss before income taxes (11,388) (3,863) (8,960)
Operating Segments | Studios      
Segment Reporting Information [Line Items]      
Total Adjusted EBITDA 1,652 2,183 1,772
Restructuring and other charges 263 225 1,050
Operating Segments | Networks      
Segment Reporting Information [Line Items]      
Total Adjusted EBITDA 8,149 9,063 8,725
Restructuring and other charges 85 201 1,003
Operating Segments | DTC      
Segment Reporting Information [Line Items]      
Total Adjusted EBITDA 677 103 (1,596)
Restructuring and other charges 3 66 1,551
Corporate      
Segment Reporting Information [Line Items]      
Total Adjusted EBITDA 1,260 1,242 1,200
Inter-segment eliminations      
Segment Reporting Information [Line Items]      
Total Adjusted EBITDA $ 186 $ (93) $ (17)
v3.25.0.1
REPORTABLE SEGMENTS - Schedule of Content Amortization and Impairment Expense (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Segment Reporting Information [Line Items]      
Total content amortization and impairment expense $ 14,111 $ 16,139 $ 16,969
Corporate      
Segment Reporting Information [Line Items]      
Total content amortization and impairment expense 3 (6) (1)
Inter-segment eliminations      
Segment Reporting Information [Line Items]      
Total content amortization and impairment expense (2,250) (1,697) (1,951)
Studios | Operating Segments      
Segment Reporting Information [Line Items]      
Total content amortization and impairment expense 5,692 5,074 5,950
Networks | Operating Segments      
Segment Reporting Information [Line Items]      
Total content amortization and impairment expense 4,250 6,630 6,171
DTC | Operating Segments      
Segment Reporting Information [Line Items]      
Total content amortization and impairment expense $ 6,416 $ 6,138 $ 6,800
v3.25.0.1
REPORTABLE SEGMENTS - Schedule of Revenues by Geography (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Segment Reporting, Revenue Reconciling Item [Line Items]      
Revenues and service charges (a) $ 39,321 $ 41,321 $ 33,817
U.S.      
Segment Reporting, Revenue Reconciling Item [Line Items]      
Revenues and service charges (a) 26,434 28,004 22,697
Non-U.S.      
Segment Reporting, Revenue Reconciling Item [Line Items]      
Revenues and service charges (a) $ 12,887 $ 13,317 $ 11,120
v3.25.0.1
REPORTABLE SEGMENTS - Schedule of Property and Equipment by Geography (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Segment Reporting, Asset Reconciling Item [Line Items]    
Total property and equipment, net $ 6,087 $ 5,957
U.S.    
Segment Reporting, Asset Reconciling Item [Line Items]    
Total property and equipment, net 4,430 4,295
U.K.    
Segment Reporting, Asset Reconciling Item [Line Items]    
Total property and equipment, net 991 980
Other non-U.S.    
Segment Reporting, Asset Reconciling Item [Line Items]    
Total property and equipment, net $ 666 $ 682
v3.25.0.1
SUBSEQUENT EVENTS (Details) - Subsequent Event - USD ($)
1 Months Ended
Jan. 31, 2025
Jan. 28, 2025
Jan. 31, 2025
Jan. 06, 2025
Subsequent Event [Line Items]        
Payments for legal settlements     $ 55,000,000  
Cutting Edge Group        
Subsequent Event [Line Items]        
Percentage of assets contributed 70.00%   70.00%  
Proceeds from sale of assets $ 601,000,000      
6.412% Senior Notes due 2026        
Subsequent Event [Line Items]        
Redemption of aggregate principal amount   $ 1,500,000,000    
Weighted-average interest rate (as a percent)   6.412%    
Unsecured Senior Term Loan | Unsecured Debt        
Subsequent Event [Line Items]        
Debt Instrument, Term   364 days    
Proceeds from Short-Term Debt   $ 1,500,000,000    
Disney | FuboTV Inc. And FuboTV Media Inc.        
Subsequent Event [Line Items]        
Collaborative Arrangement, Termination Fee Payable       $ 130,000,000
Disney | Unsecured Debt | FuboTV Inc. And FuboTV Media Inc.        
Subsequent Event [Line Items]        
Face amount $ 145,000,000   $ 145,000,000  
The Walt Disney Company, Fox Corporation, And Warner Brothers Discovery | FuboTV Inc. And FuboTV Media Inc.        
Subsequent Event [Line Items]        
Payments for legal settlements     $ 220,000,000  
v3.25.0.1
Schedule II: Valuation and Qualifying Accounts (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]      
Valuation allowance $ 2,043 $ 2,191  
WarnerMedia      
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]      
Valuation allowance     $ 343
Allowance for credit losses      
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]      
Beginning of Year 161 123 54
Additions 127 152 165
Deductions (127) (114) (96)
End of Year 161 161 123
Deferred tax valuation allowance      
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]      
Beginning of Year 2,191 1,849 305
Additions 179 429 1,617
Deductions (327) (87) (73)
End of Year $ 2,043 $ 2,191 $ 1,849