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Acquisitions and Divestitures (Tables)

3 Months Ended

Mar. 31, 2019

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.

	Three Months Ended March 31, 2018
(In thousands)	Boyd Gaming Corporate (As Reported)				Acquired Companies				Boyd Gaming Corporate (Pro Forma)
Total revenues	$	606,118			$	209,716			$	815,834
Net income from continuing operations, net of tax	$	41,399			$	3,446			$	44,845
Basic net income per share	$	0.36							$	0.39
Diluted net income per share	$	0.36							$	0.39

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 condensed consolidated statement of operations for the for the three months ended March 31, 2019:

	Three Months Ended
(In thousands)	March 31, 2019
Total revenues	$	160,558
Net income	$	12,656

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 December 31, 2018				Adjustments				As of March 31, 2019
Current assets	$	64,604			$	—			$	64,604
Property and equipment	167,000				(400		)		166,600
Other assets	(28		)		—				(28		)
Intangible assets	415,400				(16,700		)		398,700
Total acquired assets	646,976				(17,100		)		629,876
Current liabilities	54,585				—				54,585
Other liabilities	57,832				—				57,832
Total liabilities assumed	112,417				—				112,417
Net identifiable assets acquired	534,559				(17,100		)		517,459
Goodwill	72,740				17,100				89,840
Net assets acquired	$	607,299			$	—			$	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		65,200
Construction in progress			4,900
Property and equipment acquired			$	166,600

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		$	41,200
Trademark	Indefinite		43,000
Gaming license right	Indefinite		314,500
Total intangible assets acquired			$	398,700

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 condensed consolidated statement of operations for the three months ended March 31, 2019:

	Three Months Ended
(In thousands)	March 31, 2019
Total revenues	$	41,191
Net income	$	6,828

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 December 31, 2018				Adjustments				As of March 31, 2019
Current assets	$	29,909			$	—			$	29,909
Property and equipment	56,500				—				56,500
Other assets	483				2,702				3,185
Intangible assets	148,600				(12,000		)		136,600
Total acquired assets	235,492				(9,298		)		226,194
Current liabilities	12,968				—				12,968
Other liabilities	606				—				606
Total liabilities assumed	13,574				—				13,574
Net identifiable assets acquired	221,918				(9,298		)		212,620
Goodwill	69,446				9,298				78,744
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

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		$	16,100
Trademark	Indefinite		12,500
Gaming license right	Indefinite		108,000
Total intangible assets acquired			$	136,600

Lattner Entertainment Group Illinois, LLC [Domain]

Business Acquisition [Line Items]

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 December 31, 2018				Adjustments				As of March 31, 2019
Current assets	$	10,638			$	—			$	10,638
Property and equipment	9,307				—				9,307
Other assets	1,963				—				1,963
Intangible assets	58,000				—				58,000
Total acquired assets	79,908				—				79,908
Current liabilities	1,062				—				1,062
Total liabilities assumed	1,062				—				1,062
Net identifiable assets acquired	78,846				—				78,846
Goodwill	31,692				—				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

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

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