v2.4.0.6

Summary of Significant Accounting Policies (Tables)

12 Months Ended

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

X

- Definition

Schedule of Changes in Self-Insurance Reserves [Table Text Block]

+ References

No definition available.

+ Details

Name:	byd_ScheduleOfChangesInSelfInsuranceReservesTableTextBlock
Namespace Prefix:	byd_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of Composition of Segments [Table Text Block]

+ References

No definition available.

+ Details

Name:	byd_ScheduleOfCompositionOfSegmentsTableTextBlock
Namespace Prefix:	byd_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of Preopening Expenses [Table Text Block]

+ References

No definition available.

+ Details

Name:	byd_ScheduleOfPreopeningExpensesTableTextBlock
Namespace Prefix:	byd_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of Promotional Allowances [Table Text Block]

+ References

No definition available.

+ Details

Name:	byd_ScheduleOfPromotionalAllowancesTableTextBlock
Namespace Prefix:	byd_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_AccountingPoliciesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of maturities of an entity's investments as well as any other information pertinent to the investments.

+ References

No definition available.

+ Details

Name:	us-gaap_InvestmentsClassifiedByContractualMaturityDateTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph b

-Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-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.



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name:	us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3,4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3, 4

-Article 5

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the weighted average number of shares used in calculating basic net earnings per share (or unit) and diluted earnings per share (or unit).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

+ Details

Name:	us-gaap_ScheduleOfWeightedAverageNumberOfSharesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration