v2.4.0.6

Asset Acquisitions (Tables) | 12 Months Ended
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Dec. 31, 2012
Business Acquisition [Line Items] |
Acquired Property and Equipment | The following table summarizes the acquired property and equipment and weighted average useful lives.
| Useful Lives |  | As Recorded, at Fair Value
|  |  | (In thousands)
Land |  |  | $ | 39,240 |
Buildings and improvements | 3 through 40 years |  | 283,391 |
Furniture and equipment | 1 through 12 years |  | 88,069 |
Riverboat | 5 through 40 years |  | 19,393 |
Total property and equipment acquired |  |  | $ | 430,093 |
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block] | The following table summarizes the acquired intangible assets and weighted average useful lives of definite-lived intangible assets.
| Useful Lives |  | As Recorded, at Fair Value
|  |  | (In thousands)
Customer relationships | 4.9 years |  | $ | 136,300 |
Non-compete agreement | 0.9 years |  | 3,200 |
Trademark | Indefinite |  | 50,800 |
Gaming license rights | Indefinite |  | 387,201 |
Total intangible assets acquired |  |  | $ | 577,501 |
Bargain Purchase Gain | The business combination resulted in the recording of a bargain purchase gain, due to the excess fair value of net identifiable assets over the total consideration. The gain was computed as follows:
|  | Bargain
|  | Purchase Gain
|  | (In thousands)
Fair value of net identifiable assets |  | $ | 285,211 |
Total consideration |  | 280,629 |
Bargain purchase gain |  | $ | 4,582 |
The fair valuation resulted in the recording of a bargain purchase gain, due to the excess fair value of Borgata over the historical basis of our equity interest in Borgata. Recorded in other operating items, net on the consolidated statement of operations, this gain was recorded as a cumulative adjustment during the year ended December 31, 2011. The gain was computed as follows:
| Bargain Purchase Gain
| (In thousands)
Fair value of controlling equity interest | $ | 397,931 |
Carrying value of equity investment in Borgata | 397,622 |
Bargain purchase gain | $ | 309 |
Peninsula Gaming |
Business Acquisition [Line Items] |
Consideration Transferred | Total consideration was comprised of the following:
|  |  | Total Consideration
|  |  | (In thousands)
Cash Paid to Seller |  | $ | 1,353,737 |
HoldCo Note |  | 113,600 |
Contingent consideration - Kansas Star earn out |  | 9,800 |
Gross Consideration |  | $ | 1,477,137 |
Assets Acquired and Liabilities Assumed | The following table summarizes the allocation of the purchase price.
|  | As Recorded, at Fair Value
|  | (In thousands)
Current assets |  | $ | 48,610 |
Property and equipment, net |  | 430,093 |
Intangible assets |  | 577,501 |
Other assets |  | 49,339 |
Total acquired assets |  | 1,105,543 |
Current liabilities |  | 67,396 |
Other liabilities |  | 42,363 |
Total liabilities assumed |  | 109,759 |
Net identifiable assets acquired |  | 995,784 |
Goodwill |  | 481,353 |
Net assets acquired |  | $ | 1,477,137 |
Acquiree Results Included in Financial Statements | The following supplemental information presents the financial results of Peninsula Gaming included in the Company's consolidated statement of operations for the year ended December 31, 2012.
|  | Period from
|  | November 20 to
|  | December 31, 2012
|  | (In thousands)
Consolidated Statement of Operations |
Net revenues |  | $ | 56,925 |
Net loss |  | $ | (5,225 | )
Pro Forma Condensed Consolidated Statement of Operations | The following table presents pro forma results of the Company, as though Peninsula Gaming had been acquired as of January 1, 2011. The pro forma results do not necessarily represent the results that may occur in the future. The pro forma amounts include the historical operating results of the Company and Peninsula Gaming prior to the acquisition, with adjustments directly attributable to the acquisition.
|  | Year Ended December 31, 2012
|  | Boyd Gaming |  |  |  | Boyd Gaming
|  | Corporation |  | Peninsula Gaming |  | Corporation
|  | (As Reported) |  |  |  | (Pro Forma)
|  | (In thousands)
Net revenues |  | $ | 2,487,426 |  |  | $ | 465,188 |  |  | $ | 2,952,614 |
Net loss attributable to Boyd Gaming Corporation |  | $ | (908,865 | ) |  | $ | (43,210 | ) |  | $ | (952,075 | )
Basic and diluted net loss per share |  | $ | (10.37 | ) |  |  |  | $ | (10.86 | )
IP Casino Resort Spa |
Business Acquisition [Line Items] |
Consideration Transferred | Consideration Transferred The fair value of the consideration transferred on the acquisition date, and included the purchase price of the net assets transferred and certain liabilities incurred on behalf of the sellers. Total consideration was comprised of the following:
|  | Total Consideration
|  | (In thousands)
Purchase price |  | $ | 287,000 |
Liabilities assumed on behalf of the seller |  | 1,881 |
Working capital adjustments |  | (8,252 | )
Total consideration |  | $ | 280,629 |
Assets Acquired and Liabilities Assumed | The following table summarizes the recognized fair values of the assets acquired and liabilities assumed as of October 4, 2011.
|  | As Recorded, at Fair Value
|  | (In thousands)
Assets |  |
Cash and cash equivalents |  | $ | 2,173 |
Accounts receivable, net |  | 1,230 |
Inventories |  | 1,579 |
Prepaid expenses and other current assets |  | 6,638 |
Total current assets |  | 11,620 |
Property and equipment, net |  | 264,703 |
Intangible assets |  | 28,600 |
Total acquired assets |  | 304,923 |
Liabilities |  |
Accounts payable |  | 3,018 |
Accrued liabilities |  | 14,182 |
Total current liabilities |  | 17,200 |
Other liabilities |  | 2,512 |
Total liabilities assumed |  | 19,712 |
Net identifiable assets |  | $ | 285,211 |
Acquiree Results Included in Financial Statements | The following supplemental information presents the financial results of IP included in the Company's consolidated statement of operations for the year ended December 31, 2011.
|  | Period from
|  | October 4 to
|  | December 31, 2011
|  | (In thousands)
Consolidated Statement of Operations |
Net revenues |  | $ | 44,627 |
Net income |  | $ | 3,203 |
Pro Forma Condensed Consolidated Statement of Operations | The following table presents pro forma results of the Company, as though IP and Peninsula had been acquired as of the beginning of the earliest period presented, January 1, 2011. The pro forma results do not necessarily represent the results that may occur in the future. The pro forma amounts include the historical operating results of the Company, Peninsula Gaming and IP combined prior to the acquisition, with adjustments directly attributable to the acquisition.
|  | Year Ended December 31, 2011
|  | Boyd Gaming |  |  |  | Boyd Gaming
|  | Corporation |  | Combined |  | Corporation
|  | (As Reported) |  | (Historical) |  | (Pro Forma)
|  | (In thousands)
Net revenues |  | $ | 2,336,238 |  |  | $ | 457,934 |  |  | $ | 2,794,172 |
Net loss attributable to Boyd Gaming Corporation |  | $ | (3,854 | ) |  | $ | (17,063 | ) |  | $ | (20,917 | )
Basic and diluted net loss per share |  | $ | (0.04 | ) |  |  |  | $ | (0.24 | )

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