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OTHER CURRENT LIABILITIES
 12 Months Ended
Dec. 31, 2024
Other Liabilities, Current [Abstract]  
OTHER CURRENT LIABILITIES OTHER CURRENT LIABILITIES
Other current liabilities consisted of the following as of December 31, 2024 and 2023:
As of December 31,
($ in millions)
20242023
Accrued expenses$980 945 
Betting duty, data rights, and product and racefield fees430 453 
Employee benefits and social security455 351 
Liability-classified share-based awards31 — 
Sports betting open positions120 119 
Derivative liability10 156 
Income taxes payable29 94 
Loss contingencies78 74 
Value-added tax and goods and services tax61 134 
Contingent deferred consideration18 — 
Total other current liabilities$2,212 $2,326 
Loss contingencies include losses on firmly committed executory contracts, regulatory investigations and proceedings, management’s evaluation of complex laws and regulations, including those relating to gaming taxes, and the extent to which they may apply to our business and industry.
The Group includes contract liability in relation to sports betting open positions in the Consolidated Balance Sheet. The contract liability balances were as follow as of December 31, 2024 and 2023:
As of December 31,
($ in millions)20242023
Contract liability, beginning of the year$119 $113 
Contract liability, end of the year120 119 
Revenue recognized in the period from amounts included in contract liability at the beginning of the year119 113