v2.4.0.8

Condensed Consolidating Financial Information (Balance Sheets) (Details) (USD $) In Thousands, unless otherwise specified | Sep. 30, 2013 | Jun. 30, 2013 | Dec. 31, 2012 | Sep. 30, 2012 | Mar. 31, 2012 | Dec. 31, 2011
--- | --- | --- | --- | --- | --- | ---
Assets |  |  |  |  |  |
Cash and cash equivalents | $ 165,803 | $ 165,803 | $ 192,545 | $ 343,479 | $ 343,479 | $ 178,091
Other current assets | 159,067 |  | 162,363 |  |  |
Current assets of discontinued operations | 0 |  | 685 |  |  |
Property and equipment, net | 3,525,546 |  | 3,587,314 |  |  |
Assets held for development | 0 |  | 331,770 |  |  |
Investments in subsidiaries | 0 |  | 0 |  |  |
Intercompany receivable | 0 |  | 0 |  |  |
Other assets, net | 144,656 |  | 205,265 |  |  |
Intangible assets, net | 1,083,080 |  | 1,119,638 |  |  |
Goodwill, net | 694,929 |  | 694,929 |  |  |
Assets of discontinued operation | 0 |  | 37,684 |  |  |
Total assets | 5,773,081 |  | 6,332,193 |  |  |
Liabilities and Stockholders’ Equity |  |  |  |  |  |
Current maturities of long-term debt | 29,759 |  | 61,570 |  |  |
Current maturities of non-recourse obligations of variable interest entity | 0 |  | 225,113 |  |  |
Current liabilities | 442,814 |  | 463,017 |  |  |
Current liabilities of discontinued operations | 0 |  | 864 |  |  |
Intercompany payable | 0 |  | 0 |  |  |
Long-term debt, net of current maturities | 4,312,984 |  | 4,827,853 |  |  |
Other long-term liabilities | 277,052 |  | 286,649 |  |  |
Preferred stock | 0 |  | 0 |  |  | 0
Common stock | 1,078 |  | 869 |  |  |
Additional paid-in capital | 894,222 |  | 655,694 |  |  |
Retained earnings (deficit) | (384,734) |  | (351,810) |  |  |
Accumulated other comprehensive income (loss) | (795) |  | (962) |  |  |
Total Boyd Gaming Corporation stockholders’ equity | 509,771 |  | 303,791 |  |  |
Noncontrolling interest | 200,701 |  | 163,336 |  |  |
Total stockholders’ equity | 710,472 |  | 467,127 |  |  |
Total liabilities and stockholders’ equity | 5,773,081 |  | 6,332,193 |  |  |
Parent |  |  |  |  |  |
Assets |  |  |  |  |  |
Cash and cash equivalents | 0 | 0 | 2,520 |  | 362 | 364
Other current assets | 90,894 |  | 87,493 |  |  |
Current assets of discontinued operations |  |  | 0 |  |  |
Property and equipment, net | 63,431 |  | 67,500 |  |  |
Assets held for development |  |  | 775 |  |  |
Investments in subsidiaries | 3,158,525 |  | 3,089,125 |  |  |
Intercompany receivable | 0 |  | (134,385) |  |  |
Other assets, net | 38,440 |  | 45,880 |  |  |
Intangible assets, net | 0 |  | 0 |  |  |
Goodwill, net | 0 |  | 0 |  |  |
Assets of discontinued operation |  |  | 0 |  |  |
Total assets | 3,351,290 |  | 3,158,908 |  |  |
Liabilities and Stockholders’ Equity |  |  |  |  |  |
Current maturities of long-term debt | 21,500 |  | 42,500 |  |  |
Current maturities of non-recourse obligations of variable interest entity |  |  | 0 |  |  |
Current liabilities | 57,662 |  | 66,121 |  |  |
Current liabilities of discontinued operations |  |  | 0 |  |  |
Intercompany payable | 485,232 |  | 0 |  |  |
Long-term debt, net of current maturities | 2,265,508 |  | 2,723,234 |  |  |
Other long-term liabilities | 11,617 |  | 23,262 |  |  |
Preferred stock |  |  |  |  |  | 0
Common stock | 1,078 |  | 869 |  |  |
Additional paid-in capital | 894,222 |  | 655,694 |  |  |
Retained earnings (deficit) | (384,734) |  | (351,810) |  |  |
Accumulated other comprehensive income (loss) | (795) |  | (962) |  |  |
Total Boyd Gaming Corporation stockholders’ equity | 509,771 |  | 303,791 |  |  |
Noncontrolling interest | 0 |  | 0 |  |  |
Total stockholders’ equity | 509,771 |  | 303,791 |  |  |
Total liabilities and stockholders’ equity | 3,351,290 |  | 3,158,908 |  |  |
Guarantor Subsidiaries |  |  |  |  |  |
Assets |  |  |  |  |  |
Cash and cash equivalents | 99,487 | 99,487 | 118,714 |  | 118,200 | 128,185
Other current assets | (15,574) |  | (4,371) |  |  |
Current assets of discontinued operations |  |  | 0 |  |  |
Property and equipment, net | 1,839,262 |  | 1,691,120 |  |  |
Assets held for development |  |  | 330,995 |  |  |
Investments in subsidiaries | 268,870 |  | 267,777 |  |  |
Intercompany receivable | 563,945 |  | 264,686 |  |  |
Other assets, net | 12,724 |  | 12,791 |  |  |
Intangible assets, net | 466,676 |  | 468,229 |  |  |
Goodwill, net | 212,795 |  | 212,795 |  |  |
Assets of discontinued operation |  |  | 0 |  |  |
Total assets | 3,448,185 |  | 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 | 214,282 |  | 208,399 |  |  |
Current liabilities of discontinued operations |  |  | 0 |  |  |
Intercompany payable | 0 |  | 0 |  |  |
Long-term debt, net of current maturities | 0 |  | 0 |  |  |
Other long-term liabilities | 186,586 |  | 185,717 |  |  |
Preferred stock |  |  |  |  |  | 0
Common stock | 31,124 |  | 31,128 |  |  |
Additional paid-in capital | 2,736,895 |  | 2,756,184 |  |  |
Retained earnings (deficit) | 279,298 |  | 170,967 |  |  |
Accumulated other comprehensive income (loss) | 0 |  | 0 |  |  |
Total Boyd Gaming Corporation stockholders’ equity | 3,047,317 |  | 2,958,279 |  |  |
Noncontrolling interest | 0 |  | 0 |  |  |
Total stockholders’ equity | 3,047,317 |  | 2,958,279 |  |  |
Total liabilities and stockholders’ equity | 3,448,185 |  | 3,362,736 |  |  |
Non-Guarantor Subsidiaries (100% Owned) |  |  |  |  |  |
Assets |  |  |  |  |  |
Cash and cash equivalents | 30,866 | 30,866 | 36,619 |  | 192,177 | 3,279
Other current assets | 37,657 |  | 32,460 |  |  |
Current assets of discontinued operations |  |  | 685 |  |  |
Property and equipment, net | 448,036 |  | 462,986 |  |  |
Assets held for development |  |  | 0 |  |  |
Investments in subsidiaries | 8,213 |  | 4,103 |  |  |
Intercompany receivable | 47,096 |  | 10 |  |  |
Other assets, net | 79,411 |  | 81,846 |  |  |
Intangible assets, net | 556,060 |  | 589,845 |  |  |
Goodwill, net | 482,134 |  | 482,134 |  |  |
Assets of discontinued operation |  |  | 37,684 |  |  |
Total assets | 1,689,473 |  | 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 | 68,169 |  | 79,928 |  |  |
Current liabilities of discontinued operations |  |  | 70,864 |  |  |
Intercompany payable | 125,398 |  | 58,198 |  |  |
Long-term debt, net of current maturities | 1,293,995 |  | 1,311,295 |  |  |
Other long-term liabilities | 47,832 |  | 41,289 |  |  |
Preferred stock |  |  |  |  |  | 0
Common stock | 0 |  | 0 |  |  |
Additional paid-in capital | 244,003 |  | 250,504 |  |  |
Retained earnings (deficit) | (97,388) |  | (91,473) |  |  |
Accumulated other comprehensive income (loss) | (795) |  | (962) |  |  |
Total Boyd Gaming Corporation stockholders’ equity | 145,820 |  | 158,069 |  |  |
Noncontrolling interest | 0 |  | 0 |  |  |
Total stockholders’ equity | 145,820 |  | 158,069 |  |  |
Total liabilities and stockholders’ equity | 1,689,473 |  | 1,728,372 |  |  |
Non-Guarantor Subsidiaries (Not 100% Owned) |  |  |  |  |  |
Assets |  |  |  |  |  |
Cash and cash equivalents | 35,450 | 35,450 | 34,692 |  | 32,740 | 46,263
Other current assets | 45,955 |  | 50,751 |  |  |
Current assets of discontinued operations |  |  | 0 |  |  |
Property and equipment, net | 1,174,817 |  | 1,365,708 |  |  |
Assets held for development |  |  | 0 |  |  |
Investments in subsidiaries | 311 |  | 0 |  |  |
Intercompany receivable | 0 |  | (224) |  |  |
Other assets, net | 14,081 |  | 64,748 |  |  |
Intangible assets, net | 60,344 |  | 61,564 |  |  |
Goodwill, net | 0 |  | 0 |  |  |
Assets of discontinued operation |  |  | 0 |  |  |
Total assets | 1,330,958 |  | 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 | 103,274 |  | 109,442 |  |  |
Current liabilities of discontinued operations |  |  | 0 |  |  |
Intercompany payable | 103 |  | 0 |  |  |
Long-term debt, net of current maturities | 753,481 |  | 793,324 |  |  |
Other long-term liabilities | 30,925 |  | 36,350 |  |  |
Preferred stock |  |  |  |  |  | 0
Common stock | 0 |  | 0 |  |  |
Additional paid-in capital | 480,833 |  | 480,833 |  |  |
Retained earnings (deficit) | (37,658) |  | (67,823) |  |  |
Accumulated other comprehensive income (loss) | 0 |  | 0 |  |  |
Total Boyd Gaming Corporation stockholders’ equity | 443,175 |  | 413,010 |  |  |
Noncontrolling interest | 0 |  | 0 |  |  |
Total stockholders’ equity | 443,175 |  | 413,010 |  |  |
Total liabilities and stockholders’ equity | 1,330,958 |  | 1,577,239 |  |  |
Eliminations |  |  |  |  |  |
Assets |  |  |  |  |  |
Cash and cash equivalents | 0 | 0 | 0 |  | 0 | 0
Other current assets | 135 |  | (3,970) |  |  |
Current assets of discontinued operations |  |  | 0 |  |  |
Property and equipment, net | 0 |  | 0 |  |  |
Assets held for development |  |  | 0 |  |  |
Investments in subsidiaries | (3,435,919) |  | (3,361,005) |  |  |
Intercompany receivable | (611,041) |  | (130,087) |  |  |
Other assets, net | 0 |  | 0 |  |  |
Intangible assets, net | 0 |  | 0 |  |  |
Goodwill, net | 0 |  | 0 |  |  |
Assets of discontinued operation |  |  | 0 |  |  |
Total assets | (4,046,825) |  | (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 | (573) |  | (873) |  |  |
Current liabilities of discontinued operations |  |  | (70,000) |  |  |
Intercompany payable | (610,733) |  | (58,198) |  |  |
Long-term debt, net of current maturities | 0 |  | 0 |  |  |
Other long-term liabilities | 92 |  | 31 |  |  |
Preferred stock |  |  |  |  |  |
Common stock | (31,124) |  | (31,128) |  |  |
Additional paid-in capital | (3,461,731) |  | (3,487,521) |  |  |
Retained earnings (deficit) | (144,252) |  | (11,671) |  |  |
Accumulated other comprehensive income (loss) | 795 |  | 962 |  |  |
Total Boyd Gaming Corporation stockholders’ equity | (3,636,312) |  | (3,529,358) |  |  |
Noncontrolling interest | 200,701 |  | 163,336 |  |  |
Total stockholders’ equity | (3,435,611) |  | (3,366,022) |  |  |
Total liabilities and stockholders’ equity | $ (4,046,825) |  | $ (3,495,062) |  |  |

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