v2.4.0.8

Fair Value Measurements (Tables)

9 Months Ended

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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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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