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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Fair Value Measurements, Recurring and Nonrecurring

The following tables present information regarding the Company’s debt investments:

			Fair value level			December 31, 2022
						(In thousands)
Cash and cash equivalents:
Money market funds			Level 1			$	12,009
Commercial paper and certificates of deposit			Level 2			5,992
Cash and cash equivalents						18,001
Short-term investments:
U.S. government securities			Level 1			56,835
U.S. agency securities			Level 2			9,530
Commercial paper and certificates of deposit			Level 2			4,466
Corporate bonds			Level 2			213,875
Short-term investments						284,706
Total debt investments						$	302,707

Schedule of Estimated Useful Lives of Property and Equipment

Property and equipment are generally depreciated over the following estimated useful lives on a straight-line basis:

Buildings and improvements						15 to 40 years
Land improvements						10 to 20 years
Furniture and fixtures						3 to 20 years
Equipment						3 to 15 years

Property and equipment, net consisted of the following:

						December 31,
						2022						2021
						(In thousands)
Land						$	438,954					$	4,082,842
Buildings, building improvements and land improvements						4,513,319						12,236,042
Furniture, fixtures and equipment						4,386,745						5,722,565
Construction in progress						647,256						421,445
						9,986,274						22,462,894
Less: Accumulated depreciation						(4,912,917)						(8,179,310)
Finance lease ROU assets, net						150,571						151,909
						$	5,223,928					$	14,435,493

Schedule of Contract and Contract - Related Liabilities

The following table summarizes the activity related to contract and contract-related liabilities:

						Outstanding Chip Liability												Loyalty Program												Customer Advances and Other
						2022						2021						2022						2021						2022						2021
						(In thousands)
Balance at January 1						$	176,219					$	212,671					$	144,465					$	139,756					$	640,001					$	382,287
Balance at December 31						185,669						176,219						183,602						144,465						816,376						640,001
Increase / (decrease)						$	9,450					$	(36,452)					$	39,137					$	4,709					$	176,375					$	257,714

Schedule of Diluted Weighted-Average Number of Common and Common Equivalent Shares Adjustments for Potential Dilution of Share-Based Awards Outstanding

The table below reconciles basic and diluted income per share of common stock. Diluted net income attributable to common stockholders includes adjustments for redeemable noncontrolling interests. Diluted weighted average common and common equivalent shares include adjustments for potential dilution of stock-based awards outstanding under the Company’s stock compensation plan.

						Year Ended December 31,
						2022						2021						2020
Numerator:						(In thousands)
Net income (loss) attributable to MGM Resorts International						$	1,473,093					$	1,254,370					$	(1,032,724)
Adjustment related to redeemable noncontrolling interests						(31,888)						(78,298)						35,520
Net income (loss) available to common stockholders - basic and diluted						$	1,441,205					$	1,176,072					$	(997,204)
Denominator:
Weighted average common shares outstanding basic						409,201						481,930						494,152
Potential dilution from stock-based awards						3,792						5,426						—
Weighted average common and common equivalent shares - diluted						412,993						487,356						494,152
Antidilutive stock-based awards excluded from the calculation of diluted earnings per share						603						198						9,493

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Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

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