v2.4.0.6

Income Taxes (Tables)

12 Months Ended

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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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.

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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.

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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.

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