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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2015
Accounting Policies [Abstract] |
Schedule of Composition of Segments | Headquartered in Las Vegas, we have gaming operations in Nevada, Illinois, Indiana, Iowa, Kansas, Louisiana, Mississippi and New Jersey which we aggregate in order to present the following five reportable segments:
Las Vegas Locals |
Gold Coast Hotel and Casino | Las Vegas, Nevada
The Orleans Hotel and Casino | Las Vegas, Nevada
Sam's Town Hotel and Gambling Hall | Las Vegas, Nevada
Suncoast Hotel and Casino | Las Vegas, Nevada
Eldorado Casino | Henderson, Nevada
Jokers Wild Casino | Henderson, Nevada
Downtown Las Vegas |
California Hotel and Casino | Las Vegas, Nevada
Fremont Hotel and Casino | Las Vegas, Nevada
Main Street Station Casino, Brewery and Hotel | Las Vegas, Nevada
Midwest and South |
Sam's Town Hotel and Gambling Hall | Tunica, Mississippi
IP Casino Resort Spa | Biloxi, Mississippi
Par-A-Dice Hotel Casino | East Peoria, Illinois
Blue Chip Casino, Hotel & Spa | Michigan City, Indiana
Treasure Chest Casino | Kenner, Louisiana
Delta Downs Racetrack Casino & Hotel | Vinton, Louisiana
Sam's Town Hotel and Casino | Shreveport, Louisiana
Peninsula |
Diamond Jo | Dubuque, Iowa
Diamond Jo Worth | Northwood, Iowa
Evangeline Downs Racetrack and Casino | Opelousas, Louisiana
Amelia Belle Casino | Amelia, Louisiana
Kansas Star Casino | Mulvane, Kansas
Borgata |
Borgata Hotel Casino & Spa | Atlantic City, New Jersey
Schedule of Allowance for Doubtful Accounts | The activity comprising our allowance for doubtful accounts is as follows:
| Year Ended December 31,
(In thousands) | 2015 |  | 2014 |  | 2013
Beginning balance, January 1, | $ | 1,971 |  |  | $ | 23,908 |  |  | $ | 25,693 |
Additions | 361 |  |  | 2,058 |  |  | 2,868 |
Deductions | (245 | ) |  | (4,182 | ) |  | (4,653 | )
Deconsolidation of Borgata on September 30, 2014 | — |  |  | (19,813 | ) |  | — |
Ending balance | $ | 2,087 |  |  | $ | 1,971 |  |  | $ | 23,908 |
Schedule of Property and Equipment | The estimated useful lives of our major components of property and equipment are:
Building and improvements | 3 through 40 years
Riverboats and barges | 5 through 40 years
Furniture and equipment | 1 through 10 years
Property and equipment, net consists of the following:
| December 31,
(In thousands) | 2015 |  | 2014
Land | $ | 229,857 |  |  | $ | 229,684 |
Buildings and improvements | 2,539,578 |  |  | 2,534,618 |
Furniture and equipment | 1,152,277 |  |  | 1,079,878 |
Riverboats and barges | 238,743 |  |  | 239,669 |
Construction in progress | 42,497 |  |  | 35,675 |
Other | 7,404 |  |  | 11,502 |
Total property and equipment | 4,210,356 |  |  | 4,131,026 |
Less accumulated depreciation | 1,985,014 |  |  | 1,844,918 |
Property and equipment, net | $ | 2,225,342 |  |  | $ | 2,286,108 |
Schedule of Bond Maturity Dates | Future maturities of the City Bonds, excluding the discount, for the years ending December 31 are summarized as follows:
(In thousands) |
For the year ending December 31, |
2016 | $ | 410 |
2017 | 440 |
2018 | 475 |
2019 | 510 |
2020 | 550 |
Thereafter | 18,985 |
Total | $ | 21,370 |
Changes in Self-Insurance Reserves | Self-insurance reserves are included in other liabilities on our consolidated balance sheets.
| Year Ended December 31,
(In thousands) | 2015 |  | 2014 |  | 2013
Beginning balance | $ | 33,004 |  |  | $ | 44,073 |  |  | $ | 38,663 |
Additions |  |  |  |  |
Charged to costs and expenses | 80,311 |  |  | 95,269 |  |  | 110,683 |
Payments made | (83,247 | ) |  | (93,168 | ) |  | (105,273 | )
Deconsolidation of Borgata | — |  |  | (13,170 | ) |  | — |
Ending balance | $ | 30,068 |  |  | $ | 33,004 |  |  | $ | 44,073 |
Schedule of Promotional Allowances | The amounts included in promotional allowances are as follows:
| Year Ended December 31,
(In thousands) | 2015 |  | 2014 |  | 2013
Rooms | $ | 77,177 |  |  | $ | 132,231 |  |  | $ | 147,305 |
Food and beverage | 150,598 |  |  | 190,632 |  |  | 207,072 |
Other | 14,870 |  |  | 94,011 |  |  | 107,096 |
Total promotional allowances | $ | 242,645 |  |  | $ | 416,874 |  |  | $ | 461,473 |
The estimated costs of providing such promotional allowances are as follows:
| Year Ended December 31,
(In thousands) | 2015 |  | 2014 |  | 2013
Rooms | $ | 35,605 |  |  | $ | 53,167 |  |  | $ | 58,960 |
Food and beverage | 133,717 |  |  | 168,626 |  |  | 181,689 |
Other | 12,290 |  |  | 20,238 |  |  | 22,667 |
Total cost of promotional allowances | $ | 181,612 |  |  | $ | 242,031 |  |  | $ | 263,316 |
Schedule of Preopening Expenses | The following reconciles our project development, preopening and writedowns expenses to provide the amounts incurred, net of the amounts eliminated upon the consolidation of LVE prior to the deconsolidation of the entity due to the sale of Echelon:
| Year Ended
(In thousands) | December 31, 2013
Project development, preopening and writedown expense: |
Amounts incurred by Boyd Gaming Corporation | $ | 16,541 |
Amounts eliminated upon consolidation of LVE | (1,933 | )
Amounts reported in our consolidated statements of operations | $ | 14,608 |
Weighted-Average Assumptions Used in Estimating the Fair Value of Significant Stock Option Grants and Awards | The following table discloses the weighted-average assumptions used in estimating the fair value of our significant stock option grants and awards:
| Year Ended December 31,
| 2015 |  | 2014 |  | 2013
Expected stock price volatility | 49.06 | % |  | 54.14 | % |  | 73.75 | %
Annual dividend rate | — |  |  | — |  |  | — |
Risk-free interest rate | 1.59 | % |  | 1.64 | % |  | 1.40 | %
Expected option life (in years) | 5.3 |  |  | 5.4 |  |  | 5.3 |
Estimated fair value per share | $ | 9.06 |  |  | $ | 5.70 |  |  | $ | 6.09 |

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