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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2015
Income Tax Disclosure [Abstract] |
Deferred Tax Assets and Liabilities | Deferred tax assets and liabilities presented on the consolidated balance sheets are as follows:
| December 31,
(In thousands) | 2015 |  | 2014
Current deferred tax liability | $ | — |  |  | $ | 3,087 |
Non-current deferred tax liability | 162,189 |  |  | 142,263 |
Current deferred tax asset | — |  |  | (117 | )
Net deferred tax liability | $ | 162,189 |  |  | $ | 145,233 |
Components Comprising Deferred Tax Assets and Liabilities | The components comprising our deferred tax assets and liabilities are as follows:
| December 31,
(In thousands) | 2015 |  | 2014
Deferred tax assets |  |  |
Federal net operating loss carryforwards | $ | 308,738 |  |  | $ | 312,113 |
State net operating loss carryforwards | 47,711 |  |  | 41,395 |
Share-based compensation | 32,524 |  |  | 35,122 |
Other | 43,936 |  |  | 42,554 |
Gross deferred tax assets | 432,909 |  |  | 431,184 |
Valuation allowance | (247,761 | ) |  | (261,962 | )
Deferred tax assets, net of valuation allowance | 185,148 |  |  | 169,222 |
Deferred tax liabilities |  |  |
Difference between book and tax basis of intangible assets | 216,655 |  |  | 202,089 |
Difference between book and tax basis of property | 105,732 |  |  | 86,280 |
State tax liability, net of federal benefit | 13,428 |  |  | 11,980 |
Other | 11,522 |  |  | 14,106 |
Gross deferred tax liabilities | 347,337 |  |  | 314,455 |
Deferred tax liabilities, net | $ | 162,189 |  |  | $ | 145,233 |
Summary of Provision (Benefit) for Income Taxes | A summary of the provision (benefit) for income taxes is as follows:
| Year Ended December 31,
(In thousands) | 2015 |  | 2014 |  | 2013
Current |  |  |  |  |
Federal | $ | — |  |  | $ | 442 |  |  | $ | — |
State | 2,052 |  |  | (289 | ) |  | 368 |
Total current taxes provision (benefit) | 2,052 |  |  | 153 |  |  | 368 |
Deferred |  |  |  |  |
Federal | (10,033 | ) |  | (1,896 | ) |  | 5,666 |
State | 807 |  |  | 2,496 |  |  | (2,684 | )
Total deferred taxes provision (benefit) | (9,226 | ) |  | 600 |  |  | 2,982 |
Provision (benefit) for income taxes from continuing operations | $ | (7,174 | ) |  | $ | 753 |  |  | $ | 3,350 |
Provision (benefit) for income taxes included on the consolidated statement of operations |  |  |  |  |
Provision (benefit) for income taxes from continuing operations | $ | (7,174 | ) |  | $ | 753 |  |  | $ | 3,350 |
Provision (benefit) for income taxes from discontinued operations | — |  |  | — |  |  | 5,884 |
Provision (benefit) for income taxes from continuing and discontinued operations | $ | (7,174 | ) |  | $ | 753 |  |  | $ | 9,234 |
Schedule of Effective Income Tax Rate Reconciliation | The following table provides a reconciliation between the federal statutory rate and the effective income tax rate, expressed as a percentage of income from continuing operations before income taxes:
| Year Ended December 31,
| 2015 |  | 2014 |  | 2013
Tax at federal statutory rate | 35.0 | % |  | 35.0 | % |  | 35.0 | %
Uncertain tax benefits | (43.3 | )% |  | — | % |  | — | %
Company provided benefits | 15.5 | % |  | (4.1 | )% |  | 0.1 | %
Accrued interest on uncertain tax benefits | (15.0 | )% |  | (3.0 | )% |  | 3.7 | %
Valuation allowance for deferred tax assets | (11.1 | )% |  | (38.7 | )% |  | (35.1 | )%
State income taxes, net of federal benefit | 7.1 | % |  | (5.4 | )% |  | 2.0 | %
Compensation-based credits | (6.2 | )% |  | 3.8 | % |  | 1.4 | %
Noncontrolling interests | — | % |  | 12.9 | % |  | (9.4 | )%
Other, net | 0.1 | % |  | (2.4 | )% |  | (0.6 | )%
Effective tax rate | (17.9 | )% |  | (1.9 | )% |  | (2.9 | )%
Reconciliation of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits as follows:
| Year Ended December 31,
(In thousands) | 2015 |  | 2014 |  | 2013
Unrecognized tax benefit, beginning of year | $ | 30,198 |  |  | $ | 37,059 |  |  | $ | 38,423 |
Additions: |  |  |  |  |
Tax positions related to current year | — |  |  | 487 |  |  | 562 |
Tax positions related to prior years | — |  |  | — |  |  | 138 |
Reductions: |  |  |  |  |
Tax positions related to the Deconsolidation of Borgata | — |  |  | (6,221 | ) |  | — |
Lapse of applicable statute of limitations | — |  |  | (1,097 | ) |  | — |
Tax position related to prior years | (27,716 | ) |  | (30 | ) |  | (2,064 | )
Settlement with taxing authorities | — |  |  | — |  |  | — |
Unrecognized tax benefits | $ | 2,482 |  |  | $ | 30,198 |  |  | $ | 37,059 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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