v2.4.0.6

Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2012
Income Tax Disclosure [Abstract] |
Deferred Tax Assets and Liabilities | Deferred tax assets and liabilities presented on the consolidated balance sheets are as follows:
| December 31,
| 2012 |  | 2011
| (In thousands)
Current deferred tax liability | $ | 7,473 |  |  | $ | — |
Non-current deferred tax liability | 139,943 |  |  | 379,958 |
Current deferred tax asset | 3,561 |  |  | 21,570 |
Net deferred tax liability | $ | 143,855 |  |  | $ | 358,388 |
Components Comprising Deferred Tax Assets and Liabilities | The components comprising our deferred tax assets and liabilities are as follows:
| December 31,
| 2012 |  | 2011
| (In thousands)
Deferred tax assets |  |  |
Difference between book and tax basis of property | $ | 114,742 |  |  | $ | — |
Federal net operating loss carryforwards | 39,996 |  |  | 11,504 |
Share-based compensation | 28,532 |  |  | 25,465 |
State net operating loss carryforwards | 26,230 |  |  | 13,883 |
Reserve for employee benefits | 14,647 |  |  | 14,159 |
Preopening expense | 8,155 |  |  | 4,141 |
Tax credit carryforwards | 4,309 |  |  | 2,722 |
Provision for doubtful accounts | 3,709 |  |  | 4,807 |
Reserve differential for gaming activities | 2,510 |  |  | 596 |
Other | 16,322 |  |  | 19,259 |
Gross deferred tax assets | 259,152 |  |  | 96,536 |
Valuation allowance | (204,583 | ) |  | (11,238 | )
Deferred tax assets, net of valuation allowance | 54,569 |  |  | 85,298 |
Deferred tax liabilities |  |  |
Difference between book and tax basis of intangible assets | 161,214 |  |  | 152,140 |
State tax liability | 19,389 |  |  | 28,770 |
Prepaid services and supplies | 11,068 |  |  | 6,723 |
Gain on early retirement of debt | 6,731 |  |  | 6,731 |
Difference between book and tax basis of property | — |  |  | 243,812 |
Other | 22 |  |  | 5,510 |
Gross deferred tax liabilities | 198,424 |  |  | 443,686 |
Deferred tax liabilities, net | $ | 143,855 |  |  | $ | 358,388 |
Summary of Provision (Benefit) for Income Taxes | A summary of the provision (benefit) for income taxes is as follows:
| Year Ended December 31,
| 2012 |  | 2011 |  | 2010
| (In thousands)
Current |  |  |  |  |
Federal | $ | (235 | ) |  | $ | (550 | ) |  | $ | 1,892 |
State | 302 |  |  | 2,603 |  |  | 3,090 |
Total current taxes | 67 |  |  | 2,053 |  |  | 4,982 |
Deferred |  |  |  |  |
Federal | (215,710 | ) |  | (3,287 | ) |  | 1,022 |
State | (5,129 | ) |  | 2,955 |  |  | 2,232 |
Total deferred taxes | (220,839 | ) |  | (332 | ) |  | 3,254 |
Provision for income taxes | $ | (220,772 | ) |  | $ | 1,721 |  |  | $ | 8,236 |
Schedule of Effective Income Tax Rate Reconciliation | The following table provides a reconciliation between the federal statutory rate and the effective income tax rate, expressed as a percentage of income from operations before income taxes, for the years ended December 31, 2012, 2011 and 2010.
| Year Ended December 31,
| 2012 |  | 2011 |  | 2010
Tax at federal statutory rate | 35.0 | % |  | 35.0 | % |  | 35.0 | %
Valuation allowance for deferred tax assets | (15.5 | )% |  | — | % |  | — | %
Noncontrolling interests | (0.5 | )% |  | (27.7 | )% |  | (1.5 | )%
State income taxes, net of federal benefit | 0.4 | % |  | (52.8 | )% |  | 11.9 | %
Company provided benefits | (0.1 | )% |  | (6.9 | )% |  | 3.5 | %
Compensation-based credits | 0.1 | % |  | 16.3 | % |  | (6.0 | )%
Accrued interest on uncertain tax benefits | — | % |  | (16.0 | )% |  | 1.6 | %
Nontaxable gain on acquisition | — | % |  | 25.5 | % |  | — | %
Other, net | (0.1 | )% |  | (0.8 | )% |  | (4.3 | )%
Effective tax rate | 19.3 | % |  | (27.4 | )% |  | 40.2 | %
Reconciliation of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits as follows:
| Year Ended December 31,
| 2012 |  | 2011 |  | 2010
| (In thousands)
Unrecognized tax benefit, beginning of year | $ | 42,320 |  |  | $ | 38,336 |  |  | $ | 29,053 |
Additions: |  |  |  |  |
Tax positions related to consolidation of Borgata | — |  |  | — |  |  | 8,714 |
Tax positions related to current year | 1,468 |  |  | 1,438 |  |  | 1,511 |
Tax positions related to prior years | 15,456 |  |  | 3,718 |  |  | — |
Reductions: |  |  |  |  |
Tax positions related to prior years | (10,969 | ) |  | (1,172 | ) |  | (918 | )
Settlement with taxing authorities | (9,852 | ) |  | — |  |  | — |
Lapse of applicable statute of limitations | — |  |  | — |  |  | (24 | )
Unrecognized tax benefits | $ | 38,423 |  |  | $ | 42,320 |  |  | $ | 38,336 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 48 -Paragraph 21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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