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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Schedule of Fair Value Measurements, Recurring and Nonrecurring

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

			Fair value level			December 31,
						2023						2022
						(In thousands)
Cash and cash equivalents:
Money market funds			Level 1			$	18,828					$	12,009
Commercial paper			Level 2			—						5,992
Cash and cash equivalents						18,828						18,001
Short-term investments:
U.S. government securities			Level 1			37,805						56,835
U.S. agency securities			Level 2			9,804						9,530
Commercial paper and certificates of deposit			Level 2			—						4,466
Corporate bonds			Level 2			364,926						213,875
Asset backed securities			Level 2			7,170						—
Short-term investments						419,705						284,706
Total debt investments						$	438,533					$	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,
						2023						2022
						(In thousands)
Land						$	489,710					$	438,954
Buildings, building improvements and land improvements						4,910,701						4,513,319
Furniture, fixtures and equipment						4,633,734						4,386,745
Construction in progress						506,242						647,256
						10,540,387						9,986,274
Less: Accumulated depreciation						(5,176,626)						(4,912,917)
Finance lease ROU assets, net						85,783						150,571
						$	5,449,544					$	5,223,928

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
						2023						2022						2023						2022						2023						2022
						(In thousands)
Balance at January 1						$	185,669					$	176,219					$	183,602					$	144,465					$	816,376					$	640,001
Balance at December 31						211,606						185,669						201,973						183,602						766,226						816,376
Increase / (decrease)						$	25,937					$	9,450					$	18,371					$	39,137					$	(50,150)					$	176,375

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,
						2023						2022						2021
Numerator:						(In thousands)
Net income attributable to MGM Resorts International						$	1,142,180					$	1,473,093					$	1,254,370
Adjustment related to redeemable noncontrolling interests						2,128						(31,888)						(78,298)
Net income available to common stockholders - basic and diluted						$	1,144,308					$	1,441,205					$	1,176,072
Denominator:
Weighted-average common shares outstanding - basic						354,926						409,201						481,930
Potential dilution from stock-based awards						3,701						3,792						5,426
Weighted-average common and common equivalent shares - diluted						358,627						412,993						487,356
Antidilutive stock-based awards excluded from the calculation of diluted earnings per share						353						603						198

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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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Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

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Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

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