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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Deferred Tax Assets and Liabilities

Components Comprising Deferred Tax Assets and Liabilities

The components comprising our deferred tax assets and liabilities are as follows:

	December 31,
(In thousands)	2016				2015
Deferred tax assets
Federal net operating loss carryforwards	$	201,978			$	308,738
State net operating loss carryforwards	38,715				47,711
Share-based compensation	26,344				32,524
Other	61,289				43,936
Gross deferred tax assets	328,326				432,909
Valuation allowance	(28,402		)		(247,761		)
Deferred tax assets, net of valuation allowance	299,924				185,148
Deferred tax liabilities
Difference between book and tax basis of property and intangible assets	337,654				322,387
State tax liability	31,443				13,428
Other	14,807				11,522
Gross deferred tax liabilities	383,904				347,337
Deferred tax liabilities, net	$	83,980			$	162,189

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)	2016				2015				2014
Current
Federal	$	—			$	—			$	442
State	1,242				2,052				(289		)
Total current taxes provision (benefit)	1,242				2,052				153
Deferred
Federal	(190,207		)		(9,493		)		(6,336		)
State	(8,521		)		807				775
Total deferred taxes provision (benefit)	(198,728		)		(8,686		)		(5,561		)
Provision (benefit) for income taxes from continuing operations	$	(197,486	)		$	(6,634	)		$	(5,408	)
Provision (benefit) for income taxes included on the consolidated statement of operations
Provision (benefit) for income taxes from continuing operations	$	(197,486	)		$	(6,634	)		$	(5,408	)
Provision (benefit) for income taxes from discontinued operations	146,379				(540		)		6,161
Provision (benefit) for income taxes from continuing and discontinued operations	$	(51,107	)		$	(7,174	)		$	753

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,
	2016			2015			2014
Tax at federal statutory rate	35.0	%		35.0	%		35.0	%
Valuation allowance for deferred tax assets	(2,448.1	)%		200.9	%		(20.9	)%
State income taxes, net of federal benefit	(59.2	)%		69.2	%		(0.9	)%
Compensation-based credits	(21.7	)%		(60.8	)%		2.3	%
Company provided benefits	14.8	%		152.9	%		(3.0	)%
Nondeductible expenses	10.3	%		19.0	%		(1.9	)%
Tax exempt interest	(6.9	)%		(13.8	)%		1.0	%
Accrued interest on uncertain tax benefits	2.1	%		(139.7	)%		(2.0	)%
Uncertain tax benefits	—	%		(421.6	)%		—	%
Other, net	1.5	%		(4.5	)%		0.1	%
Effective tax rate	(2,472.2	)%		(163.4	)%		9.7	%

Reconciliation of Unrecognized Tax Benefits

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

	Year Ended December 31,
(In thousands)	2016				2015				2014
Unrecognized tax benefit, beginning of year	$	2,482			$	30,198			$	37,059
Additions:
Tax positions related to current year	—				—				487
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		)
Unrecognized tax benefits, end of year	$	2,482			$	2,482			$	30,198

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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.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months.

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