v2.4.0.6

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2013

Fair Value Disclosures [Abstract]

Fair Value, Assets Measured on Recurring Basis

Balances Measured at Fair Value

The following tables show the fair values of certain of our financial instruments.

	March 31, 2013
	Balance				Level 1				Level 2				Level 3
	(In thousands)
Assets
Cash and cash equivalents	$	358,354			$	358,354			$	—			$	—
Restricted cash	25,005				25,005				—				—
CRDA deposits	29,101				—				—				29,101
Investment available for sale	18,223				—				—				18,223
Liabilities
Merger earnout	$	8,983			$	—			$	—			$	8,983
Contingent payments	4,522				—				—				4,522

	December 31, 2012
	Balance				Level 1				Level 2				Level 3
	(In thousands)
Assets
Cash and cash equivalents	$	192,828			$	192,828			$	—			$	—
Restricted cash	22,900				22,900				—				—
CRDA deposits	28,464				—				—				28,464
Investment available for sale	17,907				—				—				17,907
Liabilities
Merger earnout	$	9,800			$	—			$	—			$	9,800

Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation

The following table summarizes the fair value of the Company's Level 3 assets and liabilities for the three months ended March 31, 2013.

	Three Months Ended March 31, 2013
	Assets								Liabilities
	Investment Available for Sale				CRDA Deposits				Merger Earnout				Contingent Payments
	(In thousands)
Balance at January 1, 2013	$	17,907			$	28,464			$	(9,800	)		$	(4,563	)
Total gains (losses) (realized or unrealized):
Included in earnings	21				637				817				(194		)
Included in other comprehensive income (loss)	295				—				—				—
Transfers in or out of Level 3	—				—				—				—
Purchases, sales, issuances and settlements:
Settlements	—				—				—				235
Ending balance at March 31, 2013	$	18,223			$	29,101			$	(8,983	)		$	(4,522	)
Gains (losses) included in earnings attributable to the change in    unrealized gains relating to assets and liabilities still held at    the reporting date:
Included in interest income	$	21			$	—			$	—			$	—
Included in interest expense	—				—				—				(194		)
Included in non-operating income	—				—				817				—

Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques

The table below summarizes the significant unobservable inputs used in calculating fair value for our Level 3 assets and liabilities:

	Valuation Technique		Unobservable Input		Rate
Investment available for sale	Discounted cash flow		Discount rate		10.5	%
CRDA deposits	Valuation Allowance		Reserves		33.0	%
Merger earnout	Option Model		Risk-free interest rate		0.4	%
			Risk-adjusted discount rate		14.5	%
			EBITDA volatility		21.3	%
Contingent payments	Discounted cash flow		Discount rate		18.5	%

Fair Value, Assets Measured on Recurring and Nonrecurring Basis

Balances Disclosed at Fair Value

The following tables provide the fair value measurement information about our note receivable, obligation under minimum assessment agreements and other financial instruments at March 31, 2013 and December 31, 2012.

	March 31, 2013
	Outstanding Face Amount				Carrying Value				Estimated Fair Value				Fair Value Hierarchy
	(In thousands)
Assets
Note receivable	$	2,488			$	2,488			$	2,488			Level 3
Liabilities
Obligation under assessment arrangements	$	38,345			$	29,049			$	28,795			Level 3
Other financial instruments	500				421				421				Level 3

	December 31, 2012
	Outstanding Face Amount				Carrying Value				Estimated Fair Value				Fair Value Hierarchy
	(In thousands)
Assets
Note receivable	$	2,470			$	2,470			$	2,470			Level 3
Liabilities
Obligation under assessment arrangements	$	38,787			$	29,335			$	29,113			Level 3
Other financial instruments	500				413				413				Level 3

Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis

	March 31, 2013
	Outstanding Face Amount				Carrying Value				Estimated Fair Value				Fair Value Hierarchy
	(In thousands)
Boyd Debt:
Boyd Gaming Debt:
Bank credit facility	$	1,445,025			$	1,437,695			$	1,450,813			Level 2
9.125% Senior Notes due 2018	500,000				492,990				527,750				Level 1
9.00% Senior Notes due 2020	350,000				350,000				366,538				Level 1
6.75% Senior Subordinated Notes due 2014	215,668				215,668				215,938				Level 1
7.125% Senior Subordinated Notes due 2016	240,750				240,750				243,759				Level 1
Other	147,800				118,655				123,424				Level 3
	2,899,243				2,855,758				2,928,222
Peninsula Gaming Debt:
Bank credit facility	843,738				843,738				857,152				Level 2
8.375% senior notes due 2018	350,000				350,000				371,875				Level 1
Other	19				19				19				Level 3
	1,193,757				1,193,757				1,229,046
Total Boyd debt	4,093,000				4,049,515				4,157,268
Borgata Debt:
Borgata bank credit facility	14,000				14,000				14,000				Level 2
Borgata 9.50% Senior Secured Notes due 2015	398,000				390,205				418,059				Level 1
Borgata 9.875% Senior Secured Notes due 2018	393,500				384,102				414,379				Level 1
Total Borgata debt	805,500				788,307				846,438
Total debt	$	4,898,500			$	4,837,822			$	5,003,706

	December 31, 2012
	Outstanding Face Amount				Carrying Value				Estimated Fair Value				Fair Value Hierarchy
	(In thousands)
Boyd Debt:
Boyd Gaming Debt:
Bank credit facility	$	1,474,850			$	1,466,635			$	1,508,516			Level 2
9.125% Senior Notes due 2018	500,000				492,680				523,995				Level 1
9.00% Senior Notes due 2020	350,000				350,000				347,158				Level 1
6.75% Senior Subordinated Notes due 2014	215,668				215,668				216,460				Level 1
7.125% Senior Subordinated Notes due 2016	240,750				240,750				236,537				Level 1
Other	158,141				125,475				123,424				Level 3
	2,939,409				2,891,208				2,956,090
Peninsula Gaming Debt:
Bank credit facility	854,400				854,400				868,838				Level 2
8.375% Senior Notes due 2018	350,000				350,000				367,721				Level 1
Other	494				491				494				Level 3
	1,204,894				1,204,891				1,237,053
Total Boyd Debt	4,144,303				4,096,099				4,193,143
Borgata Debt:
Borgata bank credit facility	20,000				20,000				20,000				Level 2
Borgata 9.50% Senior Secured Notes due 2015	398,000				389,547				402,275				Level 1
Borgata 9.875% Senior Secured Notes due 2018	393,500				383,777				373,825				Level 1
Total Borgata debt	811,500				793,324				796,100
Total debt	$	4,955,803			$	4,889,423			$	4,989,243

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Tabular disclosure of the inputs and valuation techniques used to measure fair value, and a discussion of changes in valuation techniques and related inputs, if any, applied during the period to each separate class of assets, liabilities, and financial instruments classified in shareholders' equity that are measured on a recurring and/or nonrecurring basis.

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Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring and/or nonrecurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 6

-Footnote 4

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

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-Name Statement of Financial Accounting Standard (FAS)

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Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring and/or nonrecurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 6

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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.



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