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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2012
Accounting Policies [Abstract] |
Schedule of Composition of Segments | Headquartered in Las Vegas, we have gaming operations in Nevada, Illinois, Louisiana, Mississippi, Indiana, Kansas, Iowa and New Jersey which we aggregate in order to present the following five reportable segments:
Las Vegas Locals |
Gold Coast Hotel and Casino | Las Vegas, Nevada
The Orleans Hotel and Casino | Las Vegas, Nevada
Sam's Town Hotel and Gambling Hall | Las Vegas, Nevada
Suncoast Hotel and Casino | Las Vegas, Nevada
Eldorado Casino | Henderson, Nevada
Jokers Wild Casino | Henderson, Nevada
Downtown Las Vegas |
California Hotel and Casino | Las Vegas, Nevada
Fremont Hotel and Casino | Las Vegas, Nevada
Main Street Station Casino, Brewery and Hotel | Las Vegas, Nevada
Midwest and South |
Sam's Town Hotel and Gambling Hall | Tunica, Mississippi
IP Casino Resort Spa | Biloxi, Mississippi
Par-A-Dice Hotel Casino | East Peoria, Illinois
Blue Chip Casino, Hotel & Spa | Michigan City, Indiana
Treasure Chest Casino | Kenner, Louisiana
Delta Downs Racetrack Casino & Hotel | Vinton, Louisiana
Sam's Town Hotel and Casino | Shreveport, Louisiana
Peninsula Gaming |
Diamond Jo | Dubuque, Iowa
Diamond Jo Worth | Northwood, Iowa
Evangeline Downs Racetrack and Casino | Opelousas, Louisiana
Amelia Belle Casino | Amelia, Louisiana
Kansas Star Casino | Mulvane, Kansas
Atlantic City |
Borgata Hotel Casino & Spa | Atlantic City, New Jersey
The table below lists the classification of each of our properties.
Las Vegas Locals |
Gold Coast Hotel and Casino | Las Vegas, Nevada
The Orleans Hotel and Casino | Las Vegas, Nevada
Sam's Town Hotel and Gambling Hall | Las Vegas, Nevada
Suncoast Hotel and Casino | Las Vegas, Nevada
Eldorado Casino | Henderson, Nevada
Jokers Wild Casino | Henderson, Nevada
Downtown Las Vegas |
California Hotel and Casino | Las Vegas, Nevada
Fremont Hotel and Casino | Las Vegas, Nevada
Main Street Station Casino, Brewery and Hotel | Las Vegas, Nevada
Midwest and South |
Sam's Town Hotel and Gambling Hall | Tunica, Mississippi
IP Casino Resort Spa | Biloxi, Mississippi
Par-A-Dice Hotel Casino | East Peoria, Illinois
Blue Chip Casino, Hotel & Spa | Michigan City, Indiana
Treasure Chest Casino | Kenner, Louisiana
Delta Downs Racetrack Casino & Hotel | Vinton, Louisiana
Sam's Town Hotel and Casino | Shreveport, Louisiana
Peninsula Gaming |
Diamond Jo | Dubuque, Iowa
Diamond Jo Worth | Northwood, Iowa
Evangeline Downs Racetrack and Casino | Opelousas, Louisiana
Amelia Belle Casino | Amelia, Louisiana
Kansas Star Casino | Mulvane, Kansas
Atlantic City |
Borgata Hotel Casino & Spa | Atlantic City, New Jersey
Schedule of Allowance for Doubtful Accounts | The activity comprising our allowance for doubtful accounts during the years ended December 31, 2012, 2011 and 2010 is as follows:
| Year Ended December 31,
| 2012 |  | 2011 |  | 2010
|  |  | (In thousands) |  |
Beginning balance, January 1 | $ | 28,491 |  |  | $ | 26,514 |  |  | $ | 4,169 |
Additions due to consolidation of Borgata | — |  |  | — |  |  | 24,212 |
Additions due to acquisition of IP | — |  |  | 2,072 |  |  | — |
Additions | 1,549 |  |  | 3,864 |  |  | 2,766 |
Deductions | (4,347 | ) |  | (3,959 | ) |  | (4,633 | )
Ending balance | $ | 25,693 |  |  | $ | 28,491 |  |  | $ | 26,514 |
Schedule of Property and Equipment | The estimated useful lives of our major components of property and equipment are:
Building and improvements | 10 through 40 years
Riverboats and barges | 10 through 40 years
Furniture and equipment | 3 through 10 years
Property and equipment, net consists of the following:
| December 31,
| 2012 |  | 2011
| (In thousands)
Land | $ | 377,748 |  |  | $ | 614,697 |
Buildings and improvements | 3,827,980 |  |  | 3,513,230 |
Furniture and equipment | 1,306,150 |  |  | 1,185,737 |
Riverboats and barges | 187,620 |  |  | 168,204 |
Other | 50,720 |  |  | 37,368 |
Total property and equipment | 5,750,218 |  |  | 5,519,236 |
Less accumulated depreciation | 2,125,230 |  |  | 1,977,128 |
Property and equipment, net | $ | 3,624,988 |  |  | $ | 3,542,108 |
Schedule of Bond Maturity Dates | Future maturities of the City Bonds, excluding the discount, at December 31, 2012 for the years ending December 31 are summarized as follows:
City Bond Maturities | (In thousands)
2013 | $ | 330 |
2014 | 355 |
2015 | 380 |
2016 | 410 |
2017 | 440 |
Thereafter | 20,520 |
Total | $ | 22,435 |
Changes in Self-Insurance Reserves | Self-insurance reserves are included in other liabilities on our consolidated balance sheets.
| Year Ended December 31,
| 2012 |  | 2011 |  | 2010
| (In thousands)
Beginning balance | $ | 34,500 |  |  | $ | 31,721 |  |  | $ | 27,825 |
Additions |  |  |  |  |
Charged to costs and expenses | 103,802 |  |  | 89,464 |  |  | 77,307 |
Due to consolidation of Borgata | — |  |  | — |  |  | 15,544 |
Due to acquisitions | 359 |  |  | 1,111 |  |  | — |
Payments made | 99,998 |  |  | 87,796 |  |  | 88,955 |
Ending Balance | $ | 38,663 |  |  | $ | 34,500 |  |  | $ | 31,721 |
Schedule of Promotional Allowances | The amounts included in promotional allowances for the years ended December 31, 2012, 2011 and 2010 are as follows:
| Year Ended December 31,
| 2012 |  | 2011 |  | 2010
| (In thousands)
Rooms | $ | 144,605 |  |  | $ | 130,168 |  |  | $ | 109,268 |
Food and beverage | 191,419 |  |  | 175,391 |  |  | 159,229 |
Other | 114,652 |  |  | 114,380 |  |  | 85,328 |
Total promotional allowances | $ | 450,676 |  |  | $ | 419,939 |  |  | $ | 353,825 |
The estimated costs of providing such promotional allowances for the years ended December 31, 2012, 2011 and 2010 are as follows:
| Year Ended December 31,
| 2012 |  | 2011 |  | 2010
| (In thousands)
Rooms | $ | 62,323 |  |  | $ | 58,821 |  |  | $ | 53,928 |
Food and beverage | 182,138 |  |  | 158,881 |  |  | 159,617 |
Other | 21,641 |  |  | 18,092 |  |  | 16,884 |
Total cost of promotional allowances | $ | 266,102 |  |  | $ | 235,794 |  |  | $ | 230,429 |
Schedule of Preopening Expenses | The following reconciles our preopening expenses to provide the amounts incurred, net of the amounts eliminated upon the consolidation of LVE.
| Year Ended December 31,
| 2012 |  | 2011 |  | 2010
|  |  | (In thousands) |  |
Preopening expense: |  |  |  |  |
Amounts incurred by Boyd Gaming Corporation | $ | 22,437 |  |  | $ | 17,492 |  |  | $ | 8,405 |
Amounts eliminated upon consolidation of LVE | (10,896 | ) |  | (10,858 | ) |  | (946 | )
Amounts reported in our consolidated statements of operations | $ | 11,541 |  |  | $ | 6,634 |  |  | $ | 7,459 |
Weighted-Average Assumptions Used in Estimating the Fair Value of Significant Stock Option Grants and Awards | The following table discloses the weighted-average assumptions used in estimating the fair value of our significant stock option grants and awards during the years ended December 31, 2012, 2011 and 2010.
| Year Ended December 31,
| 2012 |  | 2011 |  | 2010
Expected stock price volatility | 77.11 | % |  | 79.70 | % |  | 72.90 | %
Annual dividend rate | — |  |  | — |  |  | — |
Risk-free interest rate | 0.55 | % |  | 0.40 | % |  | 0.90 | %
Expected option life (in years) | 4.3 |  |  | 3.0 |  |  | 4.3 |
Estimated fair value per share | $ | 3.04 |  |  | $ | 3.44 |  |  | $ | 4.67 |
Schedule of Weighted Average Number of Shares Used in Calculations of Earnings Per Share | The weighted average number of common and common share equivalent shares used in the calculations of basic and diluted earnings per share calculations for the years ended December 31, 2012, 2011and 2010, consisted of the following amounts:
| Year Ended December 31,
| 2012 |  | 2011 |  | 2010 |
| (In thousands)
Weighted average shares outstanding: |  |  |  |  |  |
Basic | 87,652 |  |  | 87,263 |  |  | 86,601 |  |
Potential dilutive effect | — |  |  | — |  |  | 230 |  |
Diluted | 87,652 |  |  | 87,263 |  |  | 86,831 |  |

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