v2.4.0.6

Asset Acquisitions (Tables)

12 Months Ended

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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Computation of Bargain Purchase Gain in Business Acquisition [Table Text Block]

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Property and Equipment Acquired as Part of Business Combination [Table Text Block]

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Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

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-SubTopic 10

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-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 Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 55

-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.



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