v2.4.0.6

Consolidation of Certain Interests (Tables) | 12 Months Ended
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Dec. 31, 2012
Condensed Financial Statements, Captions [Line Items] |
Computation of Bargain Purchase Gain in Business Acquisition | 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 |
Schedule of Measurement Period Adjustments to Condensed Consolidated Income Statement [Table Text Block] | Consolidated Statement of Operations We have not applied the measurement period adjustments retrospectively to the consolidated statement of operations for the year ended December 31, 2010, because the impact on such, as retrospectively adjusted to the statements as reported was not material. Had the measurement period adjustments been retrospectively adjusted, the results of operations would have reflected the following impact as if the adjustments had been recorded on the date of effective control for the year ended December 31, 2010.
|  | Year Ended
|  | December 31, 2010
|  | (In thousands)
Maintenance and utilities |  | $ | 141 |
Depreciation and amortization |  | 2,221 |
Other operating items, net |  | (61 | )
Total operating costs and expenses |  | 2,301 |
Interest expense |  | 3,458 |
Total other expense, net |  | 3,458 |
Income (loss) before income taxes |  | $ | (1,157 | )
Supplemental Pro Forma Information due to Consolidation of Borgata | The following supplemental pro forma information presents the financial results as if the effective control of Borgata had occurred as of the beginning of the earliest period presented herein, or on January 1, 2010. This supplemental pro forma information has been prepared for comparative purposes and does not purport to be indicative of what the actual results for the year ended December 31, 2010 would have been had the consolidation of Borgata been completed as of the earlier date, nor are they indicative of any future results.
| Year Ended December 31, 2010
|  |  |  |  |  |  | Boyd Gaming
| Boyd Gaming |  | Borgata Stub |  |  |  | Corporation
| Corporation |  | Period |  | Adjustments |  | Pro Forma
Revenues |  |  |  |  |  |  |
Gaming | $ | 1,812,487 |  |  | $ | 137,831 |  |  | $ | — |  |  | $ | 1,950,318 |
Food and beverage | 347,588 |  |  | 31,218 |  |  | — |  |  | 378,806 |
Room | 211,046 |  |  | 24,154 |  |  | — |  |  | 235,200 |
Other | 123,603 |  |  | 9,179 |  |  | — |  |  | 132,782 |
Gross revenues | 2,494,724 |  |  | 202,382 |  |  | — |  |  | 2,697,106 |
Less promotional allowances | 353,825 |  |  | 44,093 |  |  | — |  |  | 397,918 |
Net revenues | 2,140,899 |  |  | 158,289 |  |  | — |  |  | 2,299,188 |
Costs and expenses |  |  |  |  |  |  |
Gaming | 859,818 |  |  | 59,861 |  |  | — |  |  | 919,679 |
Food and beverage | 180,840 |  |  | 13,500 |  |  | — |  |  | 194,340 |
Room | 49,323 |  |  | 2,185 |  |  | — |  |  | 51,508 |
Other | 99,458 |  |  | 7,127 |  |  | — |  |  | 106,585 |
Selling, general and administrative | 369,217 |  |  | 28,981 |  |  | — |  |  | 398,198 |
Maintenance and utilities | 140,722 |  |  | 13,522 |  |  | — |  |  | 154,244 |
Depreciation and amortization | 199,275 |  |  | 16,754 |  |  | — |  |  | 216,029 |
Corporate expense | 48,861 |  |  | — |  |  | — |  |  | 48,861 |
Preopening expenses | 7,459 |  |  | — |  |  | — |  |  | 7,459 |
Impairments and other operating items | 736 |  |  | — |  |  | — |  |  | 736 |
Other operating items, net | 3,977 |  |  | 68 |  |  | — |  |  | 4,045 |
Total costs and expenses | 1,959,686 |  |  | 141,998 |  |  | — |  |  | 2,101,684 |
Operating income from Borgata | 8,146 |  |  | — |  |  | (8,146 | ) |  | — |
Operating income | 189,359 |  |  | 16,291 |  |  | (8,146 | ) |  | 197,504 |
Other expense (income) |  |  |  |  |  |  |
Interest income | (5 | ) |  | — |  |  | — |  |  | (5 | )
Interest expense, net of amounts capitalized | 180,558 |  |  | 5,060 |  |  | — |  |  | 185,618 |
Other income | (9,520 | ) |  | — |  |  | — |  |  | (9,520 | )
Gain on early retirements of debt | (2,758 | ) |  | — |  |  | — |  |  | (2,758 | )
Gain on controlling interest in Borgata | (2,535 | ) |  | — |  |  | — |  |  | (2,535 | )
Other non-operating expenses from Borgata, net | 3,133 |  |  | — |  |  | (3,133 | ) |  | — |
Total other expense, net | 168,873 |  |  | 5,060 |  |  | (3,133 | ) |  | 170,800 |
Income (loss) before income taxes | 20,486 |  |  | 11,231 |  |  | (5,013 | ) |  | 26,704 |
Income taxes | (8,236 | ) |  | (1,206 | ) |  | — |  |  | (9,442 | )
Net income (loss) | 12,250 |  |  | 10,025 |  |  | (5,013 | ) |  | 17,262 |
Net income attributable to noncontrolling interests | (1,940 | ) |  | — |  |  | (5,012 | ) |  | (6,952 | )
Net income attributable to Boyd Gaming Corporation | $ | 10,310 |  |  | $ | 10,025 |  |  | $ | (10,025 | ) |  | $ | 10,310 |
Schedule of Condensed Balance Sheet | Condensed Consolidating Balance Sheets
| December 31, 2012
|  |  |  |  | Non- |  | Non- |  |  |  |
|  |  |  |  | Guarantor |  | Guarantor |  |  |  |
|  |  |  |  | Subsidiaries |  | Subsidiaries |  |  |  |
|  |  | Guarantor |  | (100% |  | (Not 100% |  |  |  |
| Parent |  | Subsidiaries |  | Owned) |  | Owned) |  | Eliminations |  | Consolidated
|  |  |  |  | (In thousands) |  |  |  |
Assets |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 2,520 |  |  | $ | 118,714 |  |  | $ | 37,002 |  |  | $ | 34,592 |  |  | $ | — |  |  | $ | 192,828 |
Other current assets | 87,967 |  |  | (4,905 | ) |  | 36,491 |  |  | 49,843 |  |  | (6,631 | ) |  | 162,765 |
Property and equipment, net | 67,499 |  |  | 1,691,120 |  |  | 500,660 |  |  | 1,365,709 |  |  | — |  |  | 3,624,988 |
Assets held for development | 775 |  |  | 330,995 |  |  | — |  |  | — |  |  | — |  |  | 331,770 |
Investments in subsidiaries | 3,093,287 |  |  | (191,180 | ) |  | — |  |  | — |  |  | (2,902,107 | ) |  | — |
Intercompany receivable | — |  |  | 264,687 |  |  | — |  |  | — |  |  | (264,687 | ) |  | — |
Other assets, net | 45,844 |  |  | 12,791 |  |  | 81,891 |  |  | 64,749 |  |  | — |  |  | 205,275 |
Intangible assets, net | — |  |  | 468,229 |  |  | 589,845 |  |  | 61,564 |  |  | — |  |  | 1,119,638 |
Goodwill, net | — |  |  | 212,795 |  |  | 482,134 |  |  | — |  |  | — |  |  | 694,929 |
Total assets | $ | 3,297,892 |  |  | $ | 2,903,246 |  |  | $ | 1,728,023 |  |  | $ | 1,576,457 |  |  | $ | (3,173,425 | ) |  | $ | 6,332,193 |
Liabilities and Stockholders' Equity |  |  |  |  |  |  |  |  |  |  |
Current maturities of long-term debt | $ | 42,500 |  |  | $ | 10,341 |  |  | $ | 8,729 |  |  | $ | — |  |  | $ | — |  | — |  | $ | 61,570 |
Non-recourse debt | — |  |  | — |  |  | — |  |  | 225,113 |  |  | — |  |  | 225,113 |
Current liabilities | 70,721 |  |  | 203,484 |  |  | 83,090 |  |  | 109,441 |  |  | (2,855 | ) |  | 463,881 |
Intercompany payable | 134,386 |  |  | — |  |  | 129,985 |  |  | — |  |  | (264,371 | ) |  | — |
Long-term debt, net of current maturities | 2,723,232 |  |  | — |  |  | 1,311,296 |  |  | 793,325 |  |  | — |  |  | 4,827,853 |
Due from affiliates | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other long-term liabilities | 23,262 |  |  | 185,350 |  |  | 42,595 |  |  | 35,442 |  |  | — |  |  | 286,649 |
Non-recourse debt | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Preferred stock | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Common stock | 869 |  |  | 31,097 |  |  | 305,387 |  |  | — |  |  | (336,484 | ) |  | 869 |
Additional paid-in capital | 655,694 |  |  | 2,538,402 |  |  | 502,742 |  |  | 476,733 |  |  | (3,517,877 | ) |  | 655,694 |
Retained earnings (deficit) | (351,810 | ) |  | (65,428 | ) |  | (654,839 | ) |  | (63,597 | ) |  | 783,864 |  |  | (351,810 | )
Accumulated other comprehensive loss, net | (962 | ) |  | — |  |  | (962 | ) |  | — |  |  | 962 |  |  | (962 | )
Total Boyd Gaming Corporation stockholders' equity (deficit) | 303,791 |  |  | 2,504,071 |  |  | 152,328 |  |  | 413,136 |  |  | (3,069,535 | ) |  | 303,791 |
Noncontrolling interest | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | 163,336 |  |  | 163,336 |
Total stockholders' equity (deficit) | 303,791 |  |  | 2,504,071 |  |  | 152,328 |  |  | 413,136 |  |  | (2,906,199 | ) |  | 467,127 |
Total liabilities and stockholders' equity | $ | 3,297,892 |  |  | $ | 2,903,246 |  |  | $ | 1,728,023 |  |  | $ | 1,576,457 |  |  | $ | (3,173,425 | ) |  | $ | 6,332,193 |
Condensed Consolidating Balance Sheets - continued
| December 31, 2011
|  |  |  |  | Non- |  | Non- |  |  |  |
|  |  |  |  | Guarantor |  | Guarantor |  |  |  |
|  |  |  |  | Subsidiaries |  | Subsidiaries |  |  |  |
|  |  | Guarantor |  | (100% |  | (Not 100% |  |  |  |
| Parent |  | Subsidiaries |  | Owned) |  | Owned) |  | Eliminations |  | Consolidated
|  |  |  |  | (In thousands) |  |  |  |
Assets |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 364 |  |  | $ | 128,185 |  |  | $ | 3,944 |  |  | $ | 46,263 |  |  | $ | — |  |  | $ | 178,756 |
Other current assets | 29,818 |  |  | 70,448 |  |  | 13,459 |  |  | 50,413 |  |  | — |  |  | 164,138 |
Property and equipment, net | 115,346 |  |  | 2,120,227 |  |  | 75,739 |  |  | 1,230,796 |  |  | — |  |  | 3,542,108 |
Assets held for development | — |  |  | 926,013 |  |  | — |  |  | 163,806 |  |  | — |  |  | 1,089,819 |
Investments in subsidiaries | 3,777,298 |  |  | 353,740 |  |  | 32 |  |  | — |  |  | (4,131,070 | ) |  | — |
Intercompany receivable | — |  |  | 187,911 |  |  | — |  |  | — |  |  | (187,911 | ) |  | — |
Other assets, net | 28,501 |  |  | 15,068 |  |  | 5,993 |  |  | 71,077 |  |  | — |  |  | 120,639 |
Intangible assets, net | — |  |  | 487,907 |  |  | 21,374 |  |  | 64,737 |  |  | — |  |  | 574,018 |
Goodwill, net | — |  |  | 212,794 |  |  | 782 |  |  | — |  |  | — |  |  | 213,576 |
Total assets | $ | 3,951,327 |  |  | $ | 4,502,293 |  |  | $ | 121,323 |  |  | $ | 1,627,092 |  |  | $ | (4,318,981 | ) |  | $ | 5,883,054 |
Liabilities and Stockholders' Equity |  |  |  |  |  |  |  |  |  |  |
Current maturities of long-term debt | $ | 42,500 |  |  | $ | 730 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 43,230 |
Non-recourse debt | — |  |  | — |  |  | — |  |  | 29,686 |  |  | — |  |  | 29,686 |
Current liabilities | 146,054 |  |  | 152,437 |  |  | 16,725 |  |  | 102,484 |  |  | (18,596 | ) |  | 399,104 |
Intercompany payable | 455 |  |  | — |  |  | 216,211 |  |  | — |  |  | (216,666 | ) |  | — |
Long-term debt, net of current maturities | 2,527,076 |  |  | 10,341 |  |  | — |  |  | 809,809 |  |  | — |  |  | 3,347,226 |
Other long-term liabilities | 33,150 |  |  | 404,463 |  |  | 1,537 |  |  | 57,599 |  |  | — |  |  | 496,749 |
Non-recourse debt | — |  |  | — |  |  | — |  |  | 192,980 |  |  | — |  |  | 192,980 |
Preferred stock | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Common stock | 863 |  |  | 31,128 |  |  | 32 |  |  | — |  |  | (31,160 | ) |  | 863 |
Additional paid-in capital | 644,174 |  |  | 2,984,250 |  |  | 41,724 |  |  | 476,733 |  |  | (3,502,707 | ) |  | 644,174 |
Retained earnings (deficit) | 557,055 |  |  | 918,944 |  |  | (154,906 | ) |  | (42,199 | ) |  | (721,839 | ) |  | 557,055 |
Total Boyd Gaming Corporation stockholders' equity (deficit) | 1,202,092 |  |  | 3,934,322 |  |  | (113,150 | ) |  | 434,534 |  |  | (4,255,706 | ) |  | 1,202,092 |
Noncontrolling interest | — |  |  | — |  |  | — |  |  | — |  |  | 171,987 |  |  | 171,987 |
Total stockholders' equity (deficit) | 1,202,092 |  |  | 3,934,322 |  |  | (113,150 | ) |  | 434,534 |  |  | (4,083,719 | ) |  | 1,374,079 |
Total liabilities and stockholders' equity | $ | 3,951,327 |  |  | $ | 4,502,293 |  |  | $ | 121,323 |  |  | $ | 1,627,092 |  |  | $ | (4,318,981 | ) |  | $ | 5,883,054 |
Schedule of Condensed Income Statement | Condensed Consolidating Statements of Operations
| Year Ended December 31, 2012
|  |  |  |  | Non- |  | Non- |  |  |  |
|  |  |  |  | Guarantor |  | Guarantor |  |  |  |
|  |  |  |  | Subsidiaries |  | Subsidiaries |  |  |  |
|  |  | Guarantor |  | (100% |  | (Not 100% |  |  |  |
| Parent |  | Subsidiaries |  | Owned) |  | Owned) |  | Eliminations |  | Consolidated
|  |  |  |  | (In thousands) |  |  |  |
Net revenues | $ | 138,926 |  |  | $ | 1,689,284 |  |  | $ | 111,921 |  |  | $ | 697,118 |  |  | $ | (149,823 | ) |  | $ | 2,487,426 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |
Operating | — |  |  | 940,450 |  |  | 85,419 |  |  | 371,722 |  |  | — |  |  | 1,397,591 |
Selling, general and administrative | — |  |  | 296,840 |  |  | 16,931 |  |  | 139,155 |  |  | — |  |  | 452,926 |
Maintenance and utilities | — |  |  | 92,312 |  |  | 4,281 |  |  | 58,423 |  |  | — |  |  | 155,016 |
Depreciation and amortization | 7,984 |  |  | 126,121 |  |  | 15,963 |  |  | 64,264 |  |  | — |  |  | 214,332 |
Corporate expense | 86,084 |  |  | 368 |  |  | 1,631 |  |  | — |  |  | (37,364 | ) |  | 50,719 |
Preopening expenses | 1,207 |  |  | 15,438 |  |  | 5,552 |  |  | 240 |  |  | (10,896 | ) |  | 11,541 |
Impairment of assets | 97,868 |  |  | 1,044,112 |  |  | — |  |  | 2,811 |  |  | (91,265 | ) |  | 1,053,526 |
Other operating items, net | 15,575 |  |  | (5,503 | ) |  | 3,081 |  |  | (6,503 | ) |  | — |  |  | 6,650 |
Total costs and expenses | 208,718 |  |  | 2,510,138 |  |  | 132,858 |  |  | 630,112 |  |  | (139,525 | ) |  | 3,342,301 |
Equity in loss (earnings) of subsidiaries | 929,465 |  |  | (535 | ) |  | (87,151 | ) |  | — |  |  | (841,779 | ) |  | — |
Operating income (loss) | (999,257 | ) |  | (820,319 | ) |  | 66,214 |  |  | 67,006 |  |  | 831,481 |  |  | (854,875 | )
Other expense (income) |  |  |  |  |  |  |  |  |  |  |
Interest expense, net | 174,345 |  |  | 634 |  |  | 18,630 |  |  | 95,226 |  |  | — |  |  | 288,835 |
Other income | — |  |  | — |  |  | (91,128 | ) |  | — |  |  | 91,265 |  |  | 137 |
Total other expense, net | 174,345 |  |  | 634 |  |  | (72,498 | ) |  | 95,226 |  |  | 91,265 |  |  | 288,972 |
Income (loss) before income taxes | (1,173,602 | ) |  | (820,953 | ) |  | 138,712 |  |  | (28,220 | ) |  | 740,216 |  |  | (1,143,847 | )
Income taxes | 264,737 |  |  | (50,745 | ) |  | 5,501 |  |  | 1,279 |  |  | — |  |  | 220,772 |
Net income (loss) | (908,865 | ) |  | (871,698 | ) |  | 144,213 |  |  | (26,941 | ) |  | 740,216 |  |  | (923,075 | )
Net loss attributable to noncontrolling interest | — |  |  | — |  |  | — |  |  | — |  |  | 14,210 |  |  | 14,210 |
Net income (loss) attributable to Boyd Gaming Corporation | $ | (908,865 | ) |  | $ | (871,698 | ) |  | $ | 144,213 |  |  | $ | (26,941 | ) |  | $ | 754,426 |  |  | $ | (908,865 | )
Comprehensive income (loss) | $ | (909,827 | ) |  | $ | (871,698 | ) |  | $ | 144,213 |  |  | $ | (21,402 | ) |  | $ | 740,216 |  |  | $ | (918,498 | )
Condensed Consolidating Statements of Operations - continued
| Year Ended December 31, 2011
|  |  |  |  | Non- |  | Non- |  |  |  |
|  |  |  |  | Guarantor |  | Guarantor |  |  |  |
|  |  |  |  | Subsidiaries |  | Subsidiaries |  |  |  |
|  |  | Guarantor |  | (100% |  | (Not 100% |  |  |  |
| Parent |  | Subsidiaries |  | Owned) |  | Owned) |  | Eliminations |  | Consolidated
|  |  |  |  | (In thousands) |  |  |  |
Net revenues | $ | 149,168 |  |  | $ | 1,550,197 |  |  | $ | 55,767 |  |  | $ | 730,274 |  |  | $ | (149,168 | ) |  | $ | 2,336,238 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |
Operating | — |  |  | 848,973 |  |  | 57,620 |  |  | 383,041 |  |  | — |  |  | 1,289,634 |
Selling, general and administrative | — |  |  | 258,026 |  |  | 10,023 |  |  | 126,942 |  |  | — |  |  | 394,991 |
Maintenance and utilities | — |  |  | 89,092 |  |  | 2,255 |  |  | 62,165 |  |  | — |  |  | 153,512 |
Depreciation and amortization | 8,371 |  |  | 118,621 |  |  | 2,914 |  |  | 65,437 |  |  | — |  |  | 195,343 |
Corporate expense | 95,847 |  |  | 147 |  |  | 1,194 |  |  | — |  |  | (48,226 | ) |  | 48,962 |
Preopening expenses | 907 |  |  | 16,356 |  |  | — |  |  | (10,629 | ) |  | — |  |  | 6,634 |
Other operating items, net | 6,054 |  |  | 1,602 |  |  | 3 |  |  | 6,399 |  |  | — |  |  | 14,058 |
Total costs and expenses | 111,179 |  |  | 1,332,817 |  |  | 74,009 |  |  | 633,355 |  |  | (48,226 | ) |  | 2,103,134 |
Equity in loss (earnings) of subsidiaries | (75,144 | ) |  | 1,345 |  |  | — |  |  | — |  |  | 73,799 |  |  | — |
Operating income (loss) | 113,133 |  |  | 216,035 |  |  | (18,242 | ) |  | 96,919 |  |  | (174,741 | ) |  | 233,104 |
Other expense (income) |  |  |  |  |  |  |  |  |  |  |
Interest expense, net | 151,931 |  |  | 687 |  |  | — |  |  | 98,067 |  |  | — |  |  | 250,685 |
Fair value adjustment of derivative instruments | 265 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 265 |
Gain on early retirements of debt | 20 |  |  | — |  |  | — |  |  | (6 | ) |  | — |  |  | 14 |
Other income | (7,000 | ) |  | (4,582 | ) |  | — |  |  | — |  |  | — |  |  | (11,582 | )
Total other expense, net | 145,216 |  |  | (3,895 | ) |  | — |  |  | 98,061 |  |  | — |  |  | 239,382 |
Income (loss) before income taxes | (32,083 | ) |  | 219,930 |  |  | (18,242 | ) |  | (1,142 | ) |  | (174,741 | ) |  | (6,278 | )
Income taxes | 28,229 |  |  | (34,349 | ) |  | 5,652 |  |  | (1,253 | ) |  | — |  |  | (1,721 | )
Net income (loss) | (3,854 | ) |  | 185,581 |  |  | (12,590 | ) |  | (2,395 | ) |  | (174,741 | ) |  | (7,999 | )
Net loss attributable to noncontrolling interest | — |  |  | — |  |  | — |  |  | — |  |  | 4,145 |  |  | 4,145 |
Net income (loss) attributable to Boyd Gaming Corporation | $ | (3,854 | ) |  | $ | 185,581 |  |  | $ | (12,590 | ) |  | $ | (2,395 | ) |  | $ | (170,596 | ) |  | $ | (3,854 | )
Comprehensive income (loss) | $ | 3,740 |  |  | $ | 185,581 |  |  | $ | (12,590 | ) |  | $ | 1,573 |  |  | $ | (174,741 | ) |  | $ | 3,563 |
Consolidating Statements of Operations - continued
| Year Ended December 31, 2010
|  |  |  |  | Non- |  | Non- |  |  |  |
|  |  |  |  | Guarantor |  | Guarantor |  |  |  |
|  |  |  |  | Subsidiaries |  | Subsidiaries |  |  |  |
|  |  | Guarantor |  | (100% |  | (Not 100% |  |  |  |
| Parent |  | Subsidiaries |  | Owned) |  | Owned) |  | Eliminations |  | Consolidated
|  |  |  |  | (In thousands) |  |  |  |
Net revenues | $ | 134,190 |  |  | $ | 1,501,899 |  |  | $ | 58,860 |  |  | $ | 580,140 |  |  | $ | (134,190 | ) |  | $ | 2,140,899 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |
Operating | — |  |  | 835,489 |  |  | 54,984 |  |  | 298,966 |  |  | — |  |  | 1,189,439 |
Selling, general and administrative | — |  |  | 265,376 |  |  | 8,858 |  |  | 94,983 |  |  | — |  |  | 369,217 |
Maintenance and utilities | — |  |  | 87,499 |  |  | 4,256 |  |  | 48,967 |  |  | — |  |  | 140,722 |
Depreciation and amortization | 11,955 |  |  | 129,693 |  |  | 4,741 |  |  | 52,886 |  |  | — |  |  | 199,275 |
Corporate expense | 83,437 |  |  | 59,710 |  |  | 9,295 |  |  | — |  |  | (103,581 | ) |  | 48,861 |
Preopening expenses | 1,580 |  |  | — |  |  | 7,523 |  |  | — |  |  | (1,644 | ) |  | 7,459 |
Other operating items, net | 4,456 |  |  | 68 |  |  | 197 |  |  | (8 | ) |  | — |  |  | 4,713 |
Total costs and expenses | 101,428 |  |  | 1,377,835 |  |  | 89,854 |  |  | 495,794 |  |  | (105,225 | ) |  | 1,959,686 |
Equity in loss (earnings) of subsidiaries | (65,159 | ) |  | (47,393 | ) |  | — |  |  | — |  |  | 104,406 |  |  | (8,146 | )
Operating income (loss) | 97,921 |  |  | 171,457 |  |  | (30,994 | ) |  | 84,346 |  |  | (133,371 | ) |  | 189,359 |
Other expense (income) |  |  |  |  |  |  |  |  |  |  |
Interest expense, net | 118,585 |  |  | 731 |  |  | (6 | ) |  | 61,243 |  |  | — |  |  | 180,553 |
Fair value adjustment of derivative instruments | 480 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 480 |
Gain on early retirements of debt | (2,758 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | (2,758 | )
Other income | — |  |  | (12,535 | ) |  | — |  |  | — |  |  | — |  |  | (12,535 | )
Other non-operating expenses, net | — |  |  | 3,133 |  |  | — |  |  | — |  |  | — |  |  | 3,133 |
Total other expense, net | 116,307 |  |  | (8,671 | ) |  | (6 | ) |  | 61,243 |  |  | — |  |  | 168,873 |
Income (loss) before income taxes | (18,386 | ) |  | 180,128 |  |  | (30,988 | ) |  | 23,103 |  |  | (133,371 | ) |  | 20,486 |
Income taxes | 28,696 |  |  | (32,838 | ) |  | (27 | ) |  | (4,067 | ) |  | — |  |  | (8,236 | )
Net income (loss) | 10,310 |  |  | 147,290 |  |  | (31,015 | ) |  | 19,036 |  |  | (133,371 | ) |  | 12,250 |
Net loss attributable to noncontrolling interest | — |  |  | — |  |  | — |  |  | — |  |  | (1,940 | ) |  | (1,940 | )
Net income (loss) attributable to Boyd Gaming Corporation | $ | 10,310 |  |  | $ | 147,290 |  |  | $ | (31,015 | ) |  | $ | 19,036 |  |  | $ | (135,311 | ) |  | $ | 10,310 |
Comprehensive income | $ | 20,842 |  |  | $ | 147,290 |  |  | $ | (31,015 | ) |  | $ | 14,920 |  |  | $ | (133,371 | ) |  | $ | 18,666 |
Borgata |
Condensed Financial Statements, Captions [Line Items] |
Borgata Results of Operations | The results of Borgata, as included in the accompanying consolidated statements of operations from the date we effectively obtained control, March 24, 2010 through December 31, 2010, are comprised of the following. These results do not reflect the retrospective impact from the measurement period adjustments discussed above, as such amounts were not material to the year ended December 31, 2010.
| March 24, through
| December 31, 2010
| (In thousands)
Statement of Operations |
Revenues |
Gaming | $ | 506,073 |
Food and beverage | 116,534 |
Room | 91,045 |
Other | 33,752 |
Gross revenues | 747,404 |
Less promotional allowances | 167,264 |
Net revenues | 580,140 |
Costs and expenses |
Gaming | 203,962 |
Food and beverage | 55,989 |
Room | 11,806 |
Other | 27,209 |
Selling, general and administrative | 94,983 |
Maintenance and utilities | 49,913 |
Depreciation and amortization | 52,886 |
Other operating items, net | (8 | )
Total costs and expenses | 496,740 |
Operating income | 83,400 |
Other expense |
Interest expense | 45,139 |
Total other expense, net | 45,139 |
Income before provision for state income taxes | 38,261 |
Provision for state income taxes | (4,067 | )
Net income | $ | 34,194 |
LVE |
Condensed Financial Statements, Captions [Line Items] |
Schedule of Condensed Balance Sheet | The impact on our consolidated balance sheets as of December 31, 2012 and December 31, 2011 was as follows:
| December 31, 2012
|  |  |  |  |  |  | Boyd Gaming
| Boyd Gaming |  |  |  |  |  | Corporation
| Corporation |  | LVE, LLC |  | Eliminations |  | (as consolidated)
| (In thousands)
ASSETS |  |  |  |  |  |  |
Current assets | $ | 354,140 |  |  | $ | 1,453 |  |  | $ | — |  |  | $ | 355,593 |
Property and equipment, net | 3,624,988 |  |  | — |  |  | — |  |  | 3,624,988 |
Assets held for development | 168,251 |  |  | 163,519 |  |  | — |  |  | 331,770 |
Debt financing costs, net | 83,020 |  |  | 2,448 |  |  | — |  |  | 85,468 |
Restricted investments | — |  |  | 21,382 |  |  | — |  |  | 21,382 |
Other assets | 98,425 |  |  | — |  |  | — |  |  | 98,425 |
Intangible assets, net | 1,119,638 |  |  | — |  |  | — |  |  | 1,119,638 |
Goodwill, net | 694,929 |  |  | — |  |  | — |  |  | 694,929 |
Total Assets | $ | 6,143,391 |  |  | $ | 188,802 |  |  | $ | — |  |  | $ | 6,332,193 |
LIABILITIES |  |  |  |  |  |  |
Current maturities of long-term debt | $ | 61,570 |  |  | $ | — |  |  | $ | — |  |  | $ | 61,570 |
Accounts payable | 91,046 |  |  | 164 |  |  | — |  |  | 91,210 |
Accrued and other liabilities | 356,056 |  |  | 8,486 |  |  | — |  |  | 364,542 |
Income taxes payable | 8,129 |  |  | — |  |  | — |  |  | 8,129 |
Current non-recourse obligations of variable interest entity | — |  |  | 225,113 |  |  | — |  |  | 225,113 |
Long-term debt, net of current maturities | 4,827,853 |  |  | — |  |  | — |  |  | 4,827,853 |
Deferred income taxes | 139,943 |  |  | — |  |  | — |  |  | 139,943 |
Long-term tax and other liabilities | 146,706 |  |  | — |  |  | — |  |  | 146,706 |
STOCKHOLDERS' EQUITY |  |  |  |  |  |  |
Common stock | 869 |  |  | — |  |  | — |  |  | 869 |
Additional paid-in capital | 655,694 |  |  | — |  |  | — |  |  | 655,694 |
Retained earnings, including accumulated other comprehensive income (loss) | (352,772 | ) |  | — |  |  | — |  |  | (352,772 | )
Noncontrolling interest | 208,297 |  |  | (44,961 | ) |  | — |  |  | 163,336 |
Total Liabilities and Stockholders' Equity | $ | 6,143,391 |  |  | $ | 188,802 |  |  | $ | — |  |  | $ | 6,332,193 |
| December 31, 2011
|  |  |  |  |  |  | Boyd Gaming
| Boyd Gaming |  |  |  |  |  | Corporation
| Corporation |  | LVE, LLC |  | Eliminations |  | (as consolidated)
| (In thousands)
ASSETS |  |  |  |  |  |  |
Current assets | $ | 340,762 |  |  | $ | 2,132 |  |  | $ | — |  |  | $ | 342,894 |
Property and equipment, net | 3,542,108 |  |  | — |  |  | — |  |  | 3,542,108 |
Assets held for development | 926,013 |  |  | 163,806 |  |  | — |  |  | 1,089,819 |
Debt financing costs, net | 29,544 |  |  | 2,555 |  |  | — |  |  | 32,099 |
Restricted investments | — |  |  | 21,367 |  |  | — |  |  | 21,367 |
Other assets | 67,173 |  |  | — |  |  | — |  |  | 67,173 |
Intangible assets, net | 574,018 |  |  | — |  |  | — |  |  | 574,018 |
Goodwill, net | 213,576 |  |  | — |  |  | — |  |  | 213,576 |
Total Assets | $ | 5,693,194 |  |  | $ | 189,860 |  |  | $ | — |  |  | $ | 5,883,054 |
LIABILITIES |  |  |  |  |  |  |
Current maturities of long-term debt | $ | 43,230 |  |  | $ | — |  |  | $ | — |  |  | $ | 43,230 |
Accounts payable | 97,727 |  |  | 288 |  |  | — |  |  | 98,015 |
Accrued and other liabilities | 294,578 |  |  | 881 |  |  | — |  |  | 295,459 |
Income taxes payable | 5,630 |  |  | — |  |  | — |  |  | 5,630 |
Current non-recourse obligations of variable interest entity | — |  |  | 29,686 |  |  | — |  |  | 29,686 |
Long-term debt, net of current maturities | 3,347,226 |  |  | — |  |  | — |  |  | 3,347,226 |
Deferred income taxes | 379,958 |  |  | — |  |  | — |  |  | 379,958 |
Long-term tax and other liabilities | 101,747 |  |  | 15,044 |  |  | — |  |  | 116,791 |
Long-term non-recourse obligations of variable interest entity | — |  |  | 192,980 |  |  | — |  |  | 192,980 |
STOCKHOLDERS' EQUITY |  |  |  |  |  |  |
Common stock | 863 |  |  | — |  |  | — |  |  | 863 |
Additional paid-in capital | 644,174 |  |  | — |  |  | — |  |  | 644,174 |
Retained earnings | 557,055 |  |  | — |  |  | — |  |  | 557,055 |
Noncontrolling interest | 221,006 |  |  | (49,019 | ) |  | — |  |  | 171,987 |
Total Liabilities and Stockholders' Equity | $ | 5,693,194 |  |  | $ | 189,860 |  |  | $ | — |  |  | $ | 5,883,054 |
Schedule of Condensed Income Statement | The summarized impact on our consolidated statement of operations for the years ended December 31, 2012, 2011 and 2010 was as follows:
| Year Ended December 31, 2012
|  |  |  |  |  |  | Boyd Gaming
| Boyd Gaming |  |  |  |  |  | Corporation
| Corporation |  | LVE, LLC |  | Eliminations |  | (as consolidated)
| (In thousands)
REVENUES |  |  |  |  |  |  |
Other revenue | $ | 145,460 |  |  | $ | 10,896 |  |  | $ | (10,896 | ) |  | $ | 145,460 |
COSTS AND EXPENSES |  |  |  |  |  |  |
Selling, general and administrative | $ | 452,872 |  |  | $ | 54 |  |  | $ | — |  |  | $ | 452,926 |
Preopening expenses | 22,437 |  |  | — |  |  | (10,896 | ) |  | 11,541 |
Operating income | $ | (865,717 | ) |  | $ | 10,842 |  |  | $ | — |  |  | $ | (854,875 | )
Other expense |  |  |  |  |  |  |
Interest expense, net of amounts capitalized | $ | 277,681 |  |  | $ | 12,323 |  |  | $ | — |  |  | $ | 290,004 |
Income (loss) before income taxes | $ | (1,142,366 | ) |  | $ | (1,481 | ) |  | $ | — |  |  | $ | (1,143,847 | )
Income taxes | 220,772 |  |  | — |  |  | — |  |  | 220,772 |
Net income (loss) | (921,594 | ) |  | (1,481 | ) |  | — |  |  | (923,075 | )
Net (income) loss attributable to noncontrolling interest | 12,729 |  |  | — |  |  | 1,481 |  |  | 14,210 |
Net income (loss) attributable to Boyd Gaming Corporation | $ | (908,865 | ) |  | $ | (1,481 | ) |  | $ | 1,481 |  |  | $ | (908,865 | )
| Year Ended December 31, 2011
|  |  |  |  |  |  | Boyd Gaming
| Boyd Gaming |  |  |  |  |  | Corporation
| Corporation |  | LVE, LLC |  | Eliminations |  | (as consolidated)
| (In thousands)
REVENUES |  |  |  |  |  |  |
Other revenue | $ | 135,176 |  |  | $ | 10,858 |  |  | $ | (10,858 | ) |  | $ | 135,176 |
COSTS AND EXPENSES |  |  |  |  |  |  |
Selling, general and administrative | $ | 394,991 |  |  | $ | — |  |  | $ | — |  |  | $ | 394,991 |
Maintenance and utilities | 153,512 |  |  | — |  |  | — |  |  | 153,512 |
Preopening expenses | 17,492 |  |  | — |  |  | (10,858 | ) |  | 6,634 |
Operating income | $ | 222,246 |  |  | $ | 10,858 |  |  | $ | — |  |  | $ | 233,104 |
Other expense |  |  |  |  |  |  |
Interest expense, net of amounts capitalized | $ | 233,978 |  |  | $ | 16,753 |  |  | $ | — |  |  | $ | 250,731 |
Income (loss) before income taxes | $ | (383 | ) |  | $ | (5,895 | ) |  | $ | — |  |  | $ | (6,278 | )
Income taxes | (1,721 | ) |  | — |  |  | — |  |  | (1,721 | )
Net loss | (2,104 | ) |  | (5,895 | ) |  | — |  |  | (7,999 | )
Net (income) loss attributable to noncontrolling interest | (1,750 | ) |  | — |  |  | 5,895 |  |  | 4,145 |
Net income (loss) attributable to Boyd Gaming Corporation | $ | (3,854 | ) |  | $ | (5,895 | ) |  | $ | 5,895 |  |  | $ | (3,854 | )
| Year Ended December 31, 2010
|  |  |  |  |  |  | Boyd Gaming
| Boyd Gaming |  |  |  |  |  | Corporation
| Corporation |  | LVE, LLC |  | Eliminations |  | (as consolidated)
| (In thousands)
REVENUES |  |  |  |  |  |  |
Other revenue | $ | 123,603 |  |  | $ | — |  |  | $ | — |  |  | $ | 123,603 |
COSTS AND EXPENSES |  |  |  |  |  |  |
Selling, general and administrative | $ | 369,217 |  |  | $ | — |  |  | $ | — |  |  | $ | 369,217 |
Maintenance and utilities | 140,722 |  |  | — |  |  | — |  |  | 140,722 |
Preopening expenses | 8,405 |  |  | — |  |  | (946 | ) |  | 7,459 |
Operating income | $ | 188,413 |  |  | $ | — |  |  | $ | 946 |  |  | $ | 189,359 |
Other expense |  |  |  |  |  |  |
Interest expenses, net of amounts capitalized | $ | 164,454 |  |  | $ | 16,104 |  |  | $ | — |  |  | $ | 180,558 |
Income (loss) before income taxes | $ | 35,644 |  |  | $ | (16,104 | ) |  | $ | 946 |  |  | $ | 20,486 |
Income taxes | (8,236 | ) |  | — |  |  | — |  |  | (8,236 | )
Net income (loss) | 27,408 |  |  | (16,104 | ) |  | 946 |  |  | 12,250 |
Net (income) loss attributable to noncontrolling interest | (17,098 | ) |  | — |  |  | 15,158 |  |  | (1,940 | )
Net income (loss) attributable to Boyd Gaming Corporation | $ | 10,310 |  |  | $ | (16,104 | ) |  | $ | 16,104 |  |  | $ | 10,310 |

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