The artificial intelligence giant is closing in on a deal with Microsoft regarding its future governance, but other questions stand over its huge costs.

Companies work to finalize terms as OpenAI pursues for-profit restructuring.

The start-up OpenAI reached a tentative deal with Microsoft, its biggest investor, and said it would give a $100 billion stake to the nonprofit that manages it.

The artificial intelligence giant is closing in on a deal with Microsoft regarding its future governance, but other questions stand over its huge costs.