v2.4.0.6

Condensed Consolidating Financial Information (Balance Sheets) (Details) (USD $) In Thousands, unless otherwise specified | Mar. 31, 2013 | Dec. 31, 2012 | Mar. 31, 2012 | Dec. 31, 2011
--- | --- | --- | --- | ---
ASSETS |  |  |  |
Cash and cash equivalents | $ 358,354 | $ 192,828 | $ 156,714 | $ 178,756
Other current assets | 203,008 | 162,765 |  |
Property and equipment, net | 3,612,508 | 3,624,988 |  |
Assets held for development | 0 | 331,770 |  |
Investments in subsidiaries | 0 | 0 |  |
Intercompany receivable | 0 | 0 |  |
Other assets, net | 178,902 | 205,275 |  |
Intangible assets, net | 1,107,284 | 1,119,638 |  |
Goodwill, net | 694,929 | 694,929 |  |
Total assets | 6,154,985 | 6,332,193 |  |
Liabilities and Stockholders’ Equity |  |  |  |
Current maturities of long-term debt | 200,759 | 61,570 |  |
Current maturities of non-recourse obligations of variable interest entity | 0 | 225,113 |  |
Current liabilities | 527,347 | 463,881 |  |
Intercompany payable | 0 | 0 |  |
Long-term debt, net of current maturities | 4,637,063 | 4,827,853 |  |
Other long-term liabilities | 284,531 | 286,649 |  |
Preferred stock | 0 | 0 |  |
Common stock | 869 | 869 |  |
Additional paid-in capital | 659,780 | 655,694 |  |
Retained earnings (deficit) | (359,094) | (351,810) |  |
Accumulated Other Comprehensive Income (Loss), Net of Tax | (667) | (962) |  |
Total Boyd Gaming Corporation stockholders’ equity | 300,888 | 303,791 |  |
Noncontrolling interest | 204,397 | 163,336 |  |
Total stockholders’ equity | 505,285 | 467,127 |  |
Total liabilities and stockholders’ equity | 6,154,985 | 6,332,193 |  |
Parent |  |  |  |
ASSETS |  |  |  |
Cash and cash equivalents | 163,855 | 2,520 | 415 | 364
Other current assets | 87,965 | 87,493 |  |
Property and equipment, net | 63,628 | 67,500 |  |
Assets held for development |  | 775 |  |
Investments in subsidiaries | 3,111,455 | 3,089,125 |  |
Intercompany receivable | 0 | (134,385) |  |
Other assets, net | 45,491 | 45,880 |  |
Intangible assets, net | 0 | 0 |  |
Goodwill, net | 0 | 0 |  |
Total assets | 3,472,394 | 3,158,908 |  |
Liabilities and Stockholders’ Equity |  |  |  |
Current maturities of long-term debt | 192,500 | 42,500 |  |
Current maturities of non-recourse obligations of variable interest entity |  | 0 |  |
Current liabilities | 64,146 | 66,121 |  |
Intercompany payable | 344,461 | 0 |  |
Long-term debt, net of current maturities | 2,544,603 | 2,723,234 |  |
Other long-term liabilities | 25,796 | 23,262 |  |
Common stock | 869 | 869 |  |
Additional paid-in capital | 659,780 | 655,694 |  |
Retained earnings (deficit) | (359,094) | (351,810) |  |
Accumulated Other Comprehensive Income (Loss), Net of Tax | (667) | (962) |  |
Total Boyd Gaming Corporation stockholders’ equity | 300,888 | 303,791 |  |
Noncontrolling interest | 0 | 0 |  |
Total stockholders’ equity | 300,888 | 303,791 |  |
Total liabilities and stockholders’ equity | 3,472,394 | 3,158,908 |  |
Guarantor Subsidiaries |  |  |  |
ASSETS |  |  |  |
Cash and cash equivalents | 124,658 | 118,714 | 118,088 | 128,185
Other current assets | (8,049) | (4,371) |  |
Property and equipment, net | 1,862,935 | 1,691,120 |  |
Assets held for development |  | 330,995 |  |
Investments in subsidiaries | 266,031 | 267,777 |  |
Intercompany receivable | 481,285 | 264,686 |  |
Other assets, net | 12,915 | 12,791 |  |
Intangible assets, net | 467,712 | 468,229 |  |
Goodwill, net | 212,795 | 212,795 |  |
Total assets | 3,420,282 | 3,362,736 |  |
Liabilities and Stockholders’ Equity |  |  |  |
Current maturities of long-term debt | 0 | 10,341 |  |
Current maturities of non-recourse obligations of variable interest entity |  | 0 |  |
Current liabilities | 241,671 | 208,399 |  |
Intercompany payable | 0 | 0 |  |
Long-term debt, net of current maturities | 0 | 0 |  |
Other long-term liabilities | 182,210 | 185,717 |  |
Common stock | 31,129 | 31,128 |  |
Additional paid-in capital | 2,756,184 | 2,756,184 |  |
Retained earnings (deficit) | 209,088 | 170,967 |  |
Accumulated Other Comprehensive Income (Loss), Net of Tax | 0 | 0 |  |
Total Boyd Gaming Corporation stockholders’ equity | 2,996,401 | 2,958,279 |  |
Noncontrolling interest | 0 | 0 |  |
Total stockholders’ equity | 2,996,401 | 2,958,279 |  |
Total liabilities and stockholders’ equity | 3,420,282 | 3,362,736 |  |
Non-Guarantor Subsidiaries (100% Owned) |  |  |  |
ASSETS |  |  |  |
Cash and cash equivalents | 33,308 | 36,902 | 3,707 | 3,944
Other current assets | 43,212 | 32,862 |  |
Property and equipment, net | 495,634 | 500,660 |  |
Assets held for development |  | 0 |  |
Investments in subsidiaries | 14,226 | 4,103 |  |
Intercompany receivable | 10 | 10 |  |
Other assets, net | 76,734 | 81,856 |  |
Intangible assets, net | 578,384 | 589,845 |  |
Goodwill, net | 482,134 | 482,134 |  |
Total assets | 1,723,642 | 1,728,372 |  |
Liabilities and Stockholders’ Equity |  |  |  |
Current maturities of long-term debt | 8,259 | 8,729 |  |
Current maturities of non-recourse obligations of variable interest entity |  | 0 |  |
Current liabilities | 86,710 | 80,792 |  |
Intercompany payable | 136,517 | 128,198 |  |
Long-term debt, net of current maturities | 1,304,153 | 1,311,295 |  |
Other long-term liabilities | 38,083 | 41,289 |  |
Common stock | (9,500) | 0 |  |
Additional paid-in capital | 250,504 | 250,504 |  |
Retained earnings (deficit) | (90,417) | (91,473) |  |
Accumulated Other Comprehensive Income (Loss), Net of Tax | (667) | (962) |  |
Total Boyd Gaming Corporation stockholders’ equity | 149,920 | 158,069 |  |
Noncontrolling interest | 0 | 0 |  |
Total stockholders’ equity | 149,920 | 158,069 |  |
Total liabilities and stockholders’ equity | 1,723,642 | 1,728,372 |  |
Non-Guarantor Subsidiaries (Not 100% Owned) |  |  |  |
ASSETS |  |  |  |
Cash and cash equivalents | 36,533 | 34,692 | 34,504 | 46,263
Other current assets | 80,866 | 50,751 |  |
Property and equipment, net | 1,190,311 | 1,365,708 |  |
Assets held for development |  | 0 |  |
Investments in subsidiaries | 0 | 0 |  |
Intercompany receivable | (229) | (224) |  |
Other assets, net | 43,762 | 64,748 |  |
Intangible assets, net | 61,188 | 61,564 |  |
Goodwill, net | 0 | 0 |  |
Total assets | 1,412,431 | 1,577,239 |  |
Liabilities and Stockholders’ Equity |  |  |  |
Current maturities of long-term debt | 0 | 0 |  |
Current maturities of non-recourse obligations of variable interest entity |  | 225,113 |  |
Current liabilities | 135,514 | 109,442 |  |
Intercompany payable | 0 | 0 |  |
Long-term debt, net of current maturities | 788,307 | 793,324 |  |
Other long-term liabilities | 38,442 | 36,350 |  |
Common stock | 0 | 0 |  |
Additional paid-in capital | 480,833 | 480,833 |  |
Retained earnings (deficit) | (30,665) | (67,823) |  |
Accumulated Other Comprehensive Income (Loss), Net of Tax | 0 | 0 |  |
Total Boyd Gaming Corporation stockholders’ equity | 450,168 | 413,010 |  |
Noncontrolling interest | 0 | 0 |  |
Total stockholders’ equity | 450,168 | 413,010 |  |
Total liabilities and stockholders’ equity | 1,412,431 | 1,577,239 |  |
Eliminations |  |  |  |
ASSETS |  |  |  |
Cash and cash equivalents | 0 | 0 | 0 | 0
Other current assets | (986) | (3,970) |  |
Property and equipment, net | 0 | 0 |  |
Assets held for development |  | 0 |  |
Investments in subsidiaries | (3,391,712) | (3,361,005) |  |
Intercompany receivable | (481,066) | (130,087) |  |
Other assets, net | 0 | 0 |  |
Intangible assets, net | 0 | 0 |  |
Goodwill, net | 0 | 0 |  |
Total assets | (3,873,764) | (3,495,062) |  |
Liabilities and Stockholders’ Equity |  |  |  |
Current maturities of long-term debt | 0 | 0 |  |
Current maturities of non-recourse obligations of variable interest entity |  | 0 |  |
Current liabilities | (694) | (873) |  |
Intercompany payable | (480,978) | (128,198) |  |
Long-term debt, net of current maturities | 0 | 0 |  |
Other long-term liabilities | 0 | 31 |  |
Common stock | (21,629) | (31,128) |  |
Additional paid-in capital | (3,487,521) | (3,487,521) |  |
Retained earnings (deficit) | (88,006) | (11,671) |  |
Accumulated Other Comprehensive Income (Loss), Net of Tax | 667 | 962 |  |
Total Boyd Gaming Corporation stockholders’ equity | (3,596,489) | (3,529,358) |  |
Noncontrolling interest | 204,397 | 163,336 |  |
Total stockholders’ equity | (3,392,092) | (3,366,022) |  |
Total liabilities and stockholders’ equity | $ (3,873,764) | $ (3,495,062) |  |

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