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Acquisitions and Divestitures (Tables)

12 Months Ended

Dec. 31, 2018

Dec. 31, 2017

Business Acquisition [Line Items]

Business Acquisition, Pro Forma Information, Nonrecurring Adjustments [Table Text Block]

The pro forma amounts include the historical operating results of the Company, Lattner, Valley Forge and the Pinnacle Properties, prior to the acquisition, with adjustments directly attributable to the acquisitions.

	Year Ended December 31, 2018
(In thousands)	Boyd Gaming Corporate (As Reported)				Acquired Companies				Boyd Gaming Corporate (Pro Forma)
Total revenues	$	2,626,730			$	666,928			$	3,293,658
Net income from continuing operations, net of tax	$	114,701			$	16,589			$	131,290
Basic net income per share	$	1.01							$	1.15
Diluted net income per share	$	1.00							$	1.14

	Year Ended December 31, 2017
(In thousands)	Boyd Gaming Corporate (As Reported)				Acquired Companies				Boyd Gaming Corporate (Pro Forma)
Total revenues	$	2,400,819			$	861,454			$	3,262,273
Net income from continuing operations, net of tax	$	167,998			$	4,464			$	172,462
Basic net income per share	$	1.46							$	1.50
Diluted net income per share	$	1.45							$	1.49

Penn National Gaming, Inc. [Domain]

Business Acquisition [Line Items]

Business Acquisition, Pro Forma Information [Table Text Block]

The following supplemental information presents the financial results of the Pinnacle Properties included in the Company's consolidated statement of operations for the year ended December 31, 2018:

	Period from
	October 15 to
(In thousands)	December 31, 2018
Total revenues	$	138,189
Net income	$	1,641

Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]

The following table summarizes the acquired intangible assets and weighted average useful lives of definite-lived intangible assets.

(In thousands)	Useful Lives		As Recorded
Customer relationship	4 years		$	40,900
Trademark	Indefinite		43,000
Gaming license right	Indefinite		331,500
Total intangible assets acquired			$	415,400

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The following table summarizes the preliminary allocation of the purchase price:

(In thousands)	As Recorded
Current assets	$	64,604
Property and equipment	167,000
Other assets	(28		)
Intangible assets	415,400
Total acquired assets	646,976
Current liabilities	54,585
Other liabilities	57,832
Total liabilities assumed	112,417
Net identifiable assets acquired	534,559
Goodwill	72,740
Net assets acquired	$	607,299

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The following table summarizes the preliminary values assigned to acquired property and equipment and estimated useful lives:

(In thousands)	Useful Lives		As Recorded
Land			$	7,350
Buildings and improvements	15 - 40 years		89,150
Furniture and equipment	2 - 10 years		65,600
Construction in progress			4,900
Property and equipment acquired			$	167,000

Valley Forge Convention Center Partners, L.P. [Domain]

Business Acquisition [Line Items]

Business Acquisition, Pro Forma Information [Table Text Block]

The following supplemental information presents the financial results of Valley Forge included in the Company's consolidated statement of operations for the year ended December 31, 2018:

	Period from
	September 17 to
(In thousands)	December 31, 2018
Total revenues	$	43,499
Net income	$	4,450

Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]

The following table summarizes the acquired intangible assets and weighted average useful lives of definite-lived intangible assets.

(In thousands)	Useful Lives		As Recorded
Customer relationship	5 years		$	15,100
Trademark	Indefinite		12,500
Gaming license right	Indefinite		121,000
Total intangible assets acquired			$	148,600

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The following table summarizes the preliminary allocation of the purchase price:

	Preliminary Purchase Price Allocation
(In thousands)	As of September 30, 2018				Adjustments				As of December 31, 2018
Current assets	$	29,909			$	—			$	29,909
Property and equipment	47,762				8,738				56,500
Other assets	483				—				483
Intangible assets	—				148,600				148,600
Total acquired assets	78,154				157,338				235,492
Current liabilities	12,028				940				12,968
Other liabilities	606				—				606
Total liabilities assumed	12,634				940				13,574
Net identifiable assets acquired	65,520				156,398				221,918
Goodwill	225,844				(156,398		)		69,446
Net assets acquired	$	291,364			$	—			$	291,364

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The following table summarizes the preliminary values assigned to acquired property and equipment and estimated useful lives:

(In thousands)	Useful Lives		As Recorded
Land			$	15,200
Buildings and improvements	15 - 40 years		32,900
Furniture and equipment	2 - 6 years		7,971
Construction in progress			429
Property and equipment acquired			$	56,500

Lattner Entertainment Group Illinois, LLC [Domain]

Business Acquisition [Line Items]

Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]

The following table summarizes the acquired intangible asset and weighted average useful lives of the definite-lived intangible asset.

(In thousands)	Useful Lives		As Recorded
Host agreements	15 years		$	58,000
Total intangible assets acquired			$	58,000

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The following table summarizes the preliminary allocation of the purchase price:

	Preliminary Purchase Price Allocation
(In thousands)	As of June 30, 2018				Adjustments				As of December 31, 2018
Current assets	$	9,889			$	749			$	10,638
Property and equipment	9,063				244				9,307
Other assets	1,963				—				1,963
Intangible and other assets	2,070				55,930				58,000
Total acquired assets	22,985				56,923				79,908
Current liabilities	1,062				—				1,062
Total liabilities assumed	1,062				—				1,062
Net identifiable assets acquired	21,923				56,923				78,846
Goodwill	88,615				(56,923		)		31,692
Net assets acquired	$	110,538			$	—			$	110,538

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The following table summarizes the preliminary values assigned to acquired property and equipment and estimated useful lives:

(In thousands)	Useful Lives		As Recorded
Buildings and improvements	10 - 45 years		$	66
Furniture and equipment	3 - 7 years		9,241
Property and equipment acquired			$	9,307

Cannery Hotel and Casino, LLC [Member]

Business Acquisition [Line Items]

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The following table summarizes the components and allocation of the purchase price:

(In thousands)	Final Purchase Price Allocation
Current assets	$	21,584
Property and equipment	125,082
Other long-term assets	3,419
Intangible and other assets	15,450
Total acquired assets	165,535
Current liabilities	10,866
Total liabilities assumed	10,866
Net identifiable assets acquired	154,669
Goodwill	85,052
Net assets acquired	$	239,721

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The following table summarizes the values assigned to acquired property and equipment and estimated useful lives:

(In thousands)	Useful Lives		As Recorded
Land			$	7,870
Buildings and improvements	10 - 40 years		107,268
Furniture and equipment	3 - 7 years		9,820
Construction in progress			124
Property and equipment acquired			$	125,082

Aliante Casino Hotel and Spa [Member]

Business Acquisition [Line Items]

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The following table presents the components and allocation of the purchase price:

(In thousands)	Final Purchase Price Allocation
Current assets	$	31,886
Property and equipment	225,549
Intangible and other assets	18,148
Total acquired assets	275,583
Current liabilities	6,208
Other liabilities	553
Total liabilities assumed	6,761
Net identifiable assets acquired	268,822
Goodwill	130,324
Net assets acquired	$	399,146

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The following table summarizes the values assigned to acquired property and equipment and estimated useful lives:

(In thousands)	Useful Lives		As Recorded
Land			$	16,680
Buildings and improvements	10 - 45 years		200,770
Furniture and equipment	3 - 7 years		8,099
Property and equipment acquired			$	225,549

Borgata

Business Acquisition [Line Items]

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

We accounted for our investment in Borgata applying the equity method, through the date of the sale, and, as a result of the sale, we reported the results as discontinued operations for all periods presented in these consolidated financial statements.

The table below summarizes the results of operations information for the period prior to the date of divestiture:

	Seven Months Ended
(In thousands)	July 31, 2016
Total revenues	$	485,510
Operating expenses	366,812
Operating income	118,698
Interest expense	26,378
Loss on early extinguishments of debt	1,628
State income tax expense (benefit)	8,274
Net income	$	82,418

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