OpenAI and Microsoft are reportedly calling it quits, but disentangling AI integration from Microsoft programs could prove tricky.

Before OpenAI can go public via an IPO, it needs to come to an agreement with Microsoft about what Microsoft’s investment will be worth. Both companies are very different today than when that investment was made. OpenAI is now a big and successful operation, valued at $300 billion, with arguably the most advanced AI capabilities in the world.

OpenAI's partnership with Microsoft is fracturing as the AI leader reportedly considers an antitrust challenge against its main backer amid fraught negotiations over its corporate structure, IP rights,