v3.26.1
ACQUISITIONS (Tables)
 3 Months Ended
Mar. 31, 2026
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Schedule of Purchase Consideration
The total purchase consideration for the Domain Acquisition was $1.6 billion, which consisted of the following (in millions):
Amount
Cash$1,472 
Settlement of existing debt
139 
Fair value of cash settled equity awards related to pre-combination services
1 
Total purchase consideration$1,612 
Fair value of previously held equity interests
300 
$1,912 
The total purchase consideration for the Matterport Acquisition was $1.9 billion, which consisted of the following (in millions):
Amount
Cash$902 
CoStar Group Shares (11.7 million shares)
881 
Fair value of rollover awards144 
Total$1,927 
Schedule of Business Combination, Recognized Asset Acquired and Liability Assumed
The following table summarizes the amounts recorded for acquired assets and assumed liabilities recorded at their fair value as of the closing date of the Domain Acquisition (in millions):
Updated Preliminary: August 27, 2025
Cash and cash equivalents$15 
Accounts receivable35
Intangible assets931
Accrued expenses
(27)
Deferred revenue(14)
Deferred tax liability
(231)
Other assets and (liabilities), net(2)
Fair value of identifiable net assets acquired707
Fair value of NCI in Domain’s partially-owned subsidiaries
(39)
Goodwill
1,244 
$1,912 
The following table summarizes the amounts recorded for acquired assets and assumed liabilities recorded at their fair value as of the closing date of the Matterport Acquisition (in millions):
Final: February 28, 2025
Cash and cash equivalents$55 
Restricted cash97 
Accounts receivable13 
Available for sale investments204 
Deferred tax assets, net of valuation allowance69 
Goodwill1,105 
Intangible assets527 
Deferred revenue(32)
Litigation accrual(99)
Other assets and (liabilities), net(12)
Fair value of identifiable net assets acquired$1,927 
Schedule of Business Combination, Intangible Asset, Acquired, Finite-Lived
The following table summarizes the fair values (in millions) of the identifiable intangible assets acquired in the Domain Acquisition, their related estimated useful lives (in years), and their respective amortization methods:
Estimated Fair ValueEstimated Useful LifeAmortization Method
Customer relationships$625 20Accelerated
Brand and trade names190 
5-15
Straight-line
Software116 
2-5
Straight-line
Total intangible assets$931 
The following table summarizes the fair values (in millions) of the identifiable intangible assets acquired in the Matterport Acquisition, their related estimated useful lives (in years), and their respective amortization methods:
Estimated Fair ValueEstimated Useful LifeAmortization Method
Developed technology$295 9Straight-line
Customer relationships140 5Accelerated
Trade names92 15Straight-line
Total intangible assets$527 
Schedule of Unaudited Pro Forma Financial Information
The unaudited pro forma financial information, in the aggregate, was as follows (in millions):
Three months ended March 31, 2025
Revenue
$820 
Net loss
$(64)