Business combination recognized identifiable assets acquired and liabilities assumed racing and gaming license.

No definition available.

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- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
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- Definition

Amount of deferred tax liability attributable to taxable temporary difference assumed at the acquisition date that are classified as noncurrent.

+ References

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- Definition

Amount of intangible assets, excluding goodwill, acquired at the acquisition date.

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- Definition

Amount of other liabilities due after one year or the normal operating cycle, if longer, assumed at the acquisition date.

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- Definition

Amount of other assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date.

+ References

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- Definition

The amount of property, plant, and equipment recognized as of the acquisition date.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 55
-Paragraph 37
-URI http://asc.fasb.org/extlink&oid=108330185&loc=d3e2207-128464

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- Definition

Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.

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- References

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- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
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Acquisitions - Schedule of Purchase Price Allocation (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 29, 2019	Dec. 31, 2018
Fair value of assets acquired and liabilities assumed:
Goodwill	$ 2,080,904		$ 1,821,392
MGM Growth Properties LLC [Member] \| Empire City [Member]
Fair value of assets acquired and liabilities assumed:
Property and equipment		$ 645,733
Cash and cash equivalents		63,197
Racing and gaming license		52,000
Other intangible assets		34,000
Goodwill		256,133
Other assets		24,420
Deferred income taxes		(125,149)
Other liabilities		(85,690)
Business combination, assets acquired and liabilities assumed		$ 864,644