v2.4.0.8

Fair Value Measurements (Tables) | 9 Months Ended
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Sep. 30, 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.
| September 30, 2013
| Balance |  | Level 1 |  | Level 2 |  | Level 3
(In thousands) |
Assets |  |  |  |  |  |  |
Cash and cash equivalents | $ | 165,803 |  |  | $ | 165,803 |  |  | $ | — |  |  | $ | — |
Restricted cash | 27,191 |  |  | 27,191 |  |  | — |  |  | — |
CRDA deposits | 3,726 |  |  | — |  |  | — |  |  | 3,726 |
Investment available for sale | 17,937 |  |  | — |  |  | — |  |  | 17,937 |
Liabilities |  |  |  |  |  |  |
Merger earnout | $ | 8,983 |  |  | $ | — |  |  | $ | — |  |  | $ | 8,983 |
Contingent payments | 4,447 |  |  | — |  |  | — |  |  | 4,447 |
| December 31, 2012
| Balance |  | Level 1 |  | Level 2 |  | Level 3
(In thousands) |
Assets |  |  |  |  |  |  |
Cash and cash equivalents | $ | 192,545 |  |  | $ | 192,545 |  |  | $ | — |  |  | $ | — |
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 |
Contingent payments | 4,563 |  |  | — |  |  | — |  |  | 4,563 |
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 and nine months ended September 30, 2013.
| Three Months Ended September 30, 2013
| Assets |  | Liabilities
| Investment Available for Sale |  | CRDA Deposits |  | Merger Earnout |  | Contingent Payments
(In thousands) |
Balance at July 1, 2013 | $ | 17,742 |  |  | $ | 25,114 |  |  | $ | (8,983 | ) |  | $ | (4,470 | )
Deposits | — |  |  | 1,738 |  |  | — |  |  | — |
Total gains (losses) (realized or unrealized): |  |  |  |  |  |  |
Included in earnings | 28 |  |  | (581 | ) |  | — |  |  | (191 | )
Included in other comprehensive income (loss) | 167 |  |  | — |  |  | — |  |  | — |
Transfers in or out of Level 3 | — |  |  | — |  |  | — |  |  | — |
Purchases, sales, issuances and settlements: |  |  |  |  |  |  |
Settlements | — |  |  | (22,545 | ) |  | — |  |  | 214 |
Ending balance at September 30, 2013 | $ | 17,937 |  |  | $ | 3,726 |  |  | $ | (8,983 | ) |  | $ | (4,447 | )
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 | $ | 28 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Included in interest expense | — |  |  | — |  |  | — |  |  | (191 | )
Included in non-operating income | — |  |  | — |  |  | — |  |  | — |
| Nine Months Ended September 30, 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 | ) |  | $ | (14,363 | )
Deposits | — |  |  | 5,145 |  |  | — |  |  | — |
Total gains (losses) (realized or unrealized): |  |  |  |  |  |  |
Included in earnings | 78 |  |  | (7,338 | ) |  | 817 |  |  | (578 | )
Included in other comprehensive income (loss) | 282 |  |  | — |  |  | — |  |  | — |
Transfers in or out of Level 3 | — |  |  | — |  |  | — |  |  | — |
Purchases, sales, issuances and settlements: |  |  |  |  |  |  |
Settlements | (330 | ) |  | (22,545 | ) |  | — |  |  | 10,494 |
Ending balance at September 30, 2013 | $ | 17,937 |  |  | $ | 3,726 |  |  | $ | (8,983 | ) |  | $ | (4,447 | )
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 | $ | 78 |  |  | $ | — |  |  | $ | — |  |  | $ | 167 |
Included in interest expense | — |  |  | — |  |  | — |  |  | (578 | )
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 |  | 33.3 | %
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 September 30, 2013 and December 31, 2012.
| September 30, 2013
| Outstanding Face Amount |  | Carrying Value |  | Estimated Fair Value |  | Fair Value Hierarchy
(In thousands) |
Assets |  |  |  |  |  |  |
Note receivable | $ | 2,524 |  |  | $ | 2,524 |  |  | $ | 2,524 |  |  | Level 3
Liabilities |  |  |  |  |  |  |
Obligation under assessment arrangements | $ | 37,750 |  |  | $ | 28,779 |  |  | $ | 28,531 |  |  | Level 3
Other financial instruments | 400 |  |  | 336 |  |  | 336 |  |  | 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 |
| September 30, 2013
| Outstanding Face Amount |  | Carrying Value |  | Estimated Fair Value |  | Fair Value Hierarchy
(In thousands) |
Boyd Debt: |  |  |  |  |  |  |
Boyd Gaming Debt: |  |  |  |  |  |  |
New Credit Facility | $ | 1,447,900 |  |  | $ | 1,443,400 |  |  | $ | 1,454,820 |  |  | Level 2
9.125% Senior Notes due 2018 | 500,000 |  |  | 493,608 |  |  | 547,500 |  |  | Level 1
9.00% Senior Notes due 2020 | 350,000 |  |  | 350,000 |  |  | 381,500 |  |  | Level 1
Other | 147,800 |  |  | 126,027 |  |  | 122,287 |  |  | Level 3
| 2,445,700 |  |  | 2,413,035 |  |  | 2,506,107 |  |  |
Peninsula Gaming Debt: |  |  |  |  |  |  |
Bank credit facility | 826,213 |  |  | 826,213 |  |  | 833,375 |  |  | Level 2
8.375% senior notes due 2018 | 350,000 |  |  | 350,000 |  |  | 381,500 |  |  | Level 1
Other | 14 |  |  | 14 |  |  | 14 |  |  | Level 3
| 1,176,227 |  |  | 1,176,227 |  |  | 1,214,889 |  |  |
Total Boyd debt | 3,621,927 |  |  | 3,589,262 |  |  | 3,720,996 |  |  |
Borgata Debt: |  |  |  |  |  |  |
Borgata bank credit facility | 16,300 |  |  | 16,300 |  |  | 16,300 |  |  | Level 2
Borgata 9.50% Senior Secured Notes due 2015 | 358,200 |  |  | 352,405 |  |  | 370,737 |  |  | Level 1
Borgata 9.875% Senior Secured Notes due 2018 | 393,500 |  |  | 384,776 |  |  | 410,224 |  |  | Level 1
Total Borgata debt | 768,000 |  |  | 753,481 |  |  | 797,261 |  |  |
Total debt | $ | 4,389,927 |  |  | $ | 4,342,743 |  |  | $ | 4,518,257 |  |  |
| December 31, 2012
| Outstanding Face Amount |  | Carrying Value |  | Estimated Fair Value |  | Fair Value Hierarchy
(In thousands) |
Boyd Debt: |  |  |  |  |  |  |
Boyd Gaming Debt: |  |  |  |  |  |  |
Prior 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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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 + Details
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- Definition 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). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32 -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 -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 Reference 4: http://www.xbrl.org/2003/role/presentationRef -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. + Details
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- Definition 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 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). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32 -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 -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 Reference 4: http://www.xbrl.org/2003/role/presentationRef -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. + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32 -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 -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 Reference 4: http://www.xbrl.org/2003/role/presentationRef -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. + Details
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