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Deconsolidation of Borgata | 6 Months Ended
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Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Impact of Deconsolidation of Borgata [Table Text Block] | DECONSOLIDATION OF BORGATA Borgata Hotel Casino and Spa The Company and MGM Resorts International ("MGM") each originally held a 50% interest in Marina District Development Holding Co., LLC ("Holding Company"). Holding Company owns all the equity interests in Marina District Development Company, LLC, d.b.a. Borgata Hotel Casino and Spa ("Borgata"). We are the managing member of Holding Company, and we are responsible for the day-to-day operations of Borgata. In February 2010, we entered into an agreement with MGM to amend the operating agreement to, among other things, facilitate the transfer of MGM's interest in Holding Company ("MGM Interest") to a divestiture trust (the "Divestiture Trust") established for the purpose of selling the MGM Interest to a third party. The proposed sale of the MGM Interest through the Divestiture Trust was part of a then-proposed settlement agreement between MGM and the New Jersey Department of Gaming Enforcement (the "NJDGE"). On March 17, 2010, MGM announced that its settlement agreement with the NJDGE had been approved by the New Jersey Casino Control Commission ("NJCCC"). Upon the transfer of MGM's ownership interest into the Divestiture Trust on March 24, 2010, we determined that we had control, as defined in the relevant accounting literature, of Holding Company and commenced consolidating the business as of that date. After submission of a Joint Petition of MGM, the Company and Holding Company, on February 13, 2013, the NJCCC approved amendments to the settlement agreement which permitted MGM to file an application for a statement of compliance, which, if approved, would permit MGM to reacquire its interest in Holding Company. The NJCCC approved MGM’s application for licensure on September 10, 2014. On September 30, 2014, the Divestiture Trust was dissolved and MGM reacquired its Borgata interest and its substantive participation rights in the management of Holding Company. As a result, we deconsolidated Borgata as of the close of business on September 30, 2014, eliminating the assets, liabilities and non-controlling interests recorded for Holding Company from our balance sheet, and are accounting for our investment in Borgata applying the equity method for periods subsequent to the deconsolidation. Summarized income statement information for Borgata is as follows:
| Three Months Ended |  | Six Months Ended
| June 30, |  | June 30,
(In thousands) | 2015 |  | 2014 |  | 2015 |  | 2014
Net revenues | $ | 191,163 |  |  | $ | 181,854 |  |  | $ | 373,752 |  |  | $ | 349,118 |
Operating expenses | 160,986 |  |  | 154,258 |  |  | 320,225 |  |  | 315,200 |
Operating income | 30,177 |  |  | 27,596 |  |  | 53,527 |  |  | 33,918 |
Non-operating expenses | 18,224 |  |  | 18,834 |  |  | 33,546 |  |  | 35,820 |
Net income (loss) | $ | 11,953 |  |  | $ | 8,762 |  |  | $ | 19,981 |  |  | $ | (1,902 | )

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