Stock-Based Compensation

3 Months Ended

Mar. 31, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

The total compensation cost relating both to stock options and nonvested stock is allocated as follows (in thousands):



	Three Months Ended March 31,
	2014		2013
Casino	$	1,256	$	1,813
Rooms	—		220
Food and beverage	26		299
Entertainment, retail and other	—		117
General and administrative	2,639		(1,327		)
Total stock-based compensation expense	3,921		1,122
Total stock-based compensation capitalized	5,535		48
Total stock-based compensation costs	$	9,456	$	1,170

During the first quarter of 2014, the Company capitalized $5.5 million of stock-based compensation into construction for a restricted stock award granted which immediately vested. The restricted stock award was granted to an employee of the Company's design, development and construction subsidiary and will be amortized over the useful life of the related asset.

During the first quarter of 2013, the Company reversed stock-based compensation expense allocated to general and administrative related to restricted stock granted in 2008 and 2011 with an average nine year cliff vest provision that were modified and forfeited during the first quarter of 2013.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

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