Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2015

The amounts included in promotional allowances are as follows:



	Three Months Ended				Nine Months Ended
	September 30,				September 30,
(In thousands)	2015		2014		2015		2014
Rooms	$	19,573	$	40,420	$	57,505	$	112,825
Food and beverage	38,139		53,247		112,984		152,462
Other	4,113		34,001		10,445		91,040
Total promotional allowances	$	61,825	$	127,668	$	180,934	$	356,327

The estimated costs of providing such promotional allowances are as follows:



	Three Months Ended				Nine Months Ended
	September 30,				September 30,
(In thousands)	2015		2014		2015		2014
Rooms	$	8,988	$	15,371	$	26,240	$	43,956
Food and beverage	33,925		46,841		99,874		133,889
Other	3,214		6,512		8,889		17,199
Total estimated cost of promotional allowances	$	46,127	$	68,724	$	135,003	$	195,044

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:



	Nine Months Ended
	September 30,
(In thousands)	2015
Unrecognized tax benefit as of January 1, 2015	$	30,198
Reductions:
Tax positions related to prior years	(27,717		)
Unrecognized tax benefit as of September 30, 2015	$	2,481

The amount of potential common share equivalents were as follows: