v2.4.0.6

Consolidation of Certain Interests (Effect of LVE Consolidation on Consolidated Balance Sheets) (Details) (USD $) In Thousands, unless otherwise specified | Dec. 31, 2012 | Dec. 31, 2011 | Dec. 31, 2010 | Dec. 31, 2009
--- | --- | --- | --- | ---
ASSETS |  |  |  |
Current assets | $ 355,593 | $ 342,894 |  |
Property and equipment, net | 3,624,988 | 3,542,108 |  |
Debt financing costs, net | 85,468 | 32,099 |  |
Restricted investments | 21,382 | 21,367 |  |
Other assets | 98,425 | 67,173 |  |
Intangible assets, net | 1,119,638 | 574,018 | 539,714 | 461,757
Goodwill, net | 694,929 | 213,576 | 213,576 | 213,576
Total assets | 6,332,193 | 5,883,054 |  |
LIABILITIES |  |  |  |
Current maturities of long-term debt | 61,570 | 43,230 |  |
Accounts payable | 91,210 | 98,015 |  |
Accrued and other liabilities | 364,542 | 295,459 |  |
Deferred income taxes and income taxes payable | 8,129 | 5,630 |  |
Current maturities of non-recourse obligations of variable interest entity | 225,113 | 29,686 |  |
Long-term debt, net of current maturities | 4,827,853 | 3,347,226 |  |
Deferred income taxes | 139,943 | 379,958 |  |
Long-term tax and other liabilities | 146,706 | 116,791 |  |
Non-recourse obligations of variable interest entity | 0 | 192,980 |  |
STOCKHOLDERS' EQUITY |  |  |  |
Common stock | 869 | 863 |  |
Additional paid-in capital | 655,694 | 644,174 |  |
Retained earnings, including accumulated other comprehensive income (loss) | (352,772) |  |  |
Retained earnings (accumulated deficit) | (351,810) | 557,055 |  |
Noncontrolling interest | 163,336 | 171,987 | 172,164 | 297,762
Total liabilities and stockholders’ equity | 6,332,193 | 5,883,054 |  |
Boyd Gaming Corporation |  |  |  |
ASSETS |  |  |  |
Current assets | 354,140 | 340,762 |  |
Property and equipment, net | 3,624,988 | 3,542,108 |  |
Assets held for development | 168,251 | 926,013 |  |
Debt financing costs, net | 83,020 | 29,544 |  |
Restricted investments | 0 | 0 |  |
Other assets | 98,425 | 67,173 |  |
Intangible assets, net | 1,119,638 | 574,018 |  |
Goodwill, net | 694,929 | 213,576 |  |
Total assets | 6,143,391 | 5,693,194 |  |
LIABILITIES |  |  |  |
Current maturities of long-term debt | 61,570 | 43,230 |  |
Accounts payable | 91,046 | 97,727 |  |
Accrued and other liabilities | 356,056 | 294,578 |  |
Deferred income taxes and income taxes payable | 8,129 | 5,630 |  |
Current maturities of non-recourse obligations of variable interest entity | 0 | 0 |  |
Long-term debt, net of current maturities | 4,827,853 | 3,347,226 |  |
Deferred income taxes | 139,943 | 379,958 |  |
Long-term tax and other liabilities | 146,706 | 101,747 |  |
Non-recourse obligations of variable interest entity |  | 0 |  |
STOCKHOLDERS' EQUITY |  |  |  |
Common stock | 869 | 863 |  |
Additional paid-in capital | 655,694 | 644,174 |  |
Retained earnings, including accumulated other comprehensive income (loss) | (352,772) | 557,055 |  |
Noncontrolling interest | 208,297 | 221,006 |  |
Total liabilities and stockholders’ equity | 6,143,391 | 5,693,194 |  |
LVE, LLC |  |  |  |
ASSETS |  |  |  |
Current assets | 1,453 | 2,132 |  |
Property and equipment, net | 0 | 0 |  |
Assets held for development | 163,519 | 163,806 |  |
Debt financing costs, net | 2,448 | 2,555 |  |
Restricted investments | 21,382 | 21,367 |  |
Other assets | 0 | 0 |  |
Intangible assets, net | 0 | 0 |  |
Goodwill, net | 0 | 0 |  |
Total assets | 188,802 | 189,860 |  |
LIABILITIES |  |  |  |
Current maturities of long-term debt | 0 | 0 |  |
Accounts payable | 164 | 288 |  |
Accrued and other liabilities | 8,486 | 881 |  |
Deferred income taxes and income taxes payable | 0 | 0 |  |
Current maturities of non-recourse obligations of variable interest entity | 225,113 | 29,686 |  |
Long-term debt, net of current maturities | 0 | 0 |  |
Deferred income taxes | 0 | 0 |  |
Long-term tax and other liabilities | 0 | 15,044 |  |
Non-recourse obligations of variable interest entity |  | 192,980 |  |
STOCKHOLDERS' EQUITY |  |  |  |
Common stock | 0 | 0 |  |
Additional paid-in capital | 0 | 0 |  |
Retained earnings, including accumulated other comprehensive income (loss) | 0 | 0 |  |
Noncontrolling interest | (44,961) | (49,019) | (47,092) | (27,818)
Total liabilities and stockholders’ equity | 188,802 | 189,860 |  |
Eliminations |  |  |  |
ASSETS |  |  |  |
Current assets | 0 | 0 |  |
Property and equipment, net | 0 | 0 |  |
Assets held for development | 0 | 0 |  |
Debt financing costs, net | 0 | 0 |  |
Restricted investments | 0 | 0 |  |
Other assets | 0 |  |  |
Intangible assets, net |  | 0 |  |
Goodwill, net | 0 | 0 |  |
Total assets | 0 | 0 |  |
LIABILITIES |  |  |  |
Current maturities of long-term debt | 0 |  |  |
Accounts payable | 0 | 0 |  |
Accrued and other liabilities | 0 | 0 |  |
Deferred income taxes and income taxes payable | 0 | 0 |  |
Current maturities of non-recourse obligations of variable interest entity | 0 | 0 |  |
Long-term debt, net of current maturities |  | 0 |  |
Deferred income taxes | 0 | 0 |  |
Long-term tax and other liabilities | 0 | 0 |  |
Non-recourse obligations of variable interest entity |  | 0 |  |
STOCKHOLDERS' EQUITY |  |  |  |
Common stock | 0 | 0 |  |
Additional paid-in capital | 0 | 0 |  |
Retained earnings, including accumulated other comprehensive income (loss) | 0 | 0 |  |
Noncontrolling interest | 0 | 0 |  |
Total liabilities and stockholders’ equity | $ 0 | $ 0 |  |

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