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Summary of Significant Accounting Policies (Tables)

12 Months Ended

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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