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v3.19.2

Note 2 - Acquisitions & Divestitures (Tables) | 6 Months Ended
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Jun. 30, 2019
Notes Tables |
Business Acquisition, Pro Forma Information [Table Text Block] |
|  | Six Months Ended June 30, 2018 |
(In thousands) |  | Boyd Gaming Corporation (As Reported) |  |  | Acquired Companies |  |  | Boyd Gaming Corporation (Pro Forma) |
Total revenues |  | $ | 1,222,911 |  |  | $ | 434,305 |  |  | $ | 1,657,216 |
Net income from continuing operations, net of tax |  | $ | 79,997 |  |  | $ | 2,663 |  |  | $ | 82,660 |
Basic net income per share |  | $ | 0.70 |  |  |  |  |  |  | $ | 0.72 |
Diluted net income per share |  | $ | 0.70 |  |  |  |  |  |  | $ | 0.72 |
Lattner Entertainment Group Illinois, LLC [Member] |
Notes Tables |
Schedule of Business Acquisitions, by Acquisition [Table Text Block] |
(In thousands) |  | Preliminary Allocation as of December 31, 2018 |  |  | Adjustments |  |  | Final Purchase Price Allocation |
Current assets |  | $ | 10,638 |  |  | $ | — |  |  | $ | 10,638 |
Property and equipment |  |  | 9,307 |  |  |  | 189 |  |  |  | 9,496 |
Other assets |  |  | 1,963 |  |  |  | 970 |  |  |  | 2,933 |
Intangible assets |  |  | 58,000 |  |  |  | — |  |  |  | 58,000 |
Total acquired assets |  |  | 79,908 |  |  |  | 1,159 |  |  |  | 81,067 |
Current liabilities |  |  | 1,062 |  |  |  | — |  |  |  | 1,062 |
Total liabilities assumed |  |  | 1,062 |  |  |  | — |  |  |  | 1,062 |
Net identifiable assets acquired |  |  | 78,846 |  |  |  | 1,159 |  |  |  | 80,005 |
Goodwill |  |  | 31,692 |  |  |  | (1,163 | ) |  |  | 30,529 |
Net assets acquired |  | $ | 110,538 |  |  | $ | (4 | ) |  | $ | 110,534 |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block] |
(In thousands) |  | Useful Lives (in years) |  |  | As Recorded |
Buildings and improvements |  |  | 10 - 45 |  |  | $ | 66 |
Furniture and equipment |  |  | 3 - 7 |  |  |  | 9,430 |
Property and equipment acquired |  |  |  |  |  | $ | 9,496 |
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block] |
(In thousands) |  | Useful Lives (in years) |  |  | As Recorded |
Host agreements |  |  | 15 |  |  | $ | 58,000 |
Total intangible assets acquired |  |  |  |  |  | $ | 58,000 |
Valley Forge Convention Center Partners, L.P. [Member] |
Notes Tables |
Schedule of Business Acquisitions, by Acquisition [Table Text Block] |
|  | Preliminary Purchase Price Allocation |
(In thousands) |  | As of December 31, 2018 |  |  | Adjustments |  |  | As of June 30, 2019 |
Current assets |  | $ | 29,909 |  |  | $ | (629 | ) |  | $ | 29,280 |
Property and equipment |  |  | 56,500 |  |  |  | 618 |  |  |  | 57,118 |
Other assets |  |  | 483 |  |  |  | 2,389 |  |  |  | 2,872 |
Intangible assets |  |  | 148,600 |  |  |  | (12,000 | ) |  |  | 136,600 |
Total acquired assets |  |  | 235,492 |  |  |  | (9,622 | ) |  |  | 225,870 |
Current liabilities |  |  | 12,968 |  |  |  | — |  |  |  | 12,968 |
Other liabilities |  |  | 606 |  |  |  | 9,197 |  |  |  | 9,803 |
Total liabilities assumed |  |  | 13,574 |  |  |  | 9,197 |  |  |  | 22,771 |
Net identifiable assets acquired |  |  | 221,918 |  |  |  | (18,819 | ) |  |  | 203,099 |
Goodwill |  |  | 69,446 |  |  |  | 16,520 |  |  |  | 85,966 |
Net assets acquired |  | $ | 291,364 |  |  | $ | (2,299 | ) |  | $ | 289,065 |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block] |
(In thousands) |  | Useful Lives (in years) |  |  | As Recorded |
Land |  |  |  |  |  | $ | 15,150 |
Buildings and improvements |  |  | 15 - 40 |  |  |  | 32,908 |
Furniture and equipment |  |  | 2 - 6 |  |  |  | 9,060 |
Property and equipment acquired |  |  |  |  |  | $ | 57,118 |
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block] |
(In thousands) |  | Useful Lives (in years) |  |  | As Recorded |
Customer relationship |  |  | 5 |  |  | $ | 16,100 |
Trademark |  |  | Indefinite |  |  |  | 12,500 |
Gaming license right |  |  | Indefinite |  |  |  | 108,000 |
Total intangible assets acquired |  |  |  |  |  | $ | 136,600 |
Business Acquisition, Pro Forma Information [Table Text Block] |
|  | Three Months Ended |  |  | Six Months Ended |
(In thousands) |  | June 30, 2019 |  |  | June 30, 2019 |
Total revenues |  | $ | 42,230 |  |  | $ | 83,421 |
Net income |  | $ | 7,577 |  |  | $ | 14,405 |
Pinnacle Acquisition [Member] |
Notes Tables |
Schedule of Business Acquisitions, by Acquisition [Table Text Block] |
|  | Preliminary Purchase Price Allocation |
(In thousands) |  | As of December 31, 2018 |  |  | Adjustments |  |  | As of June 30, 2019 |
Current assets |  | $ | 64,604 |  |  | $ | (419 | ) |  | $ | 64,185 |
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 |  |  |  | (17,519 | ) |  |  | 629,457 |
Current liabilities |  |  | 54,585 |  |  |  | 137 |  |  |  | 54,722 |
Other liabilities |  |  | 57,832 |  |  |  | — |  |  |  | 57,832 |
Total liabilities assumed |  |  | 112,417 |  |  |  | 137 |  |  |  | 112,554 |
Net identifiable assets acquired |  |  | 534,559 |  |  |  | (17,656 | ) |  |  | 516,903 |
Goodwill |  |  | 72,740 |  |  |  | 25,491 |  |  |  | 98,231 |
Net assets acquired |  | $ | 607,299 |  |  | $ | 7,835 |  |  | $ | 615,134 |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block] |
(In thousands) |  | Useful Lives (in years) |  |  | As Recorded |
Land |  |  |  |  |  | $ | 7,350 |
Buildings and improvements |  |  | 15 - 40 |  |  |  | 89,150 |
Furniture and equipment |  |  | 2 - 10 |  |  |  | 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] |
(In thousands) |  | Useful Lives (in years) |  |  | As Recorded |
Customer relationship |  |  | 4 |  |  | $ | 41,200 |
Trademark |  |  | Indefinite |  |  |  | 43,000 |
Gaming license right |  |  | Indefinite |  |  |  | 314,500 |
Total intangible assets acquired |  |  |  |  |  | $ | 398,700 |
Business Acquisition, Pro Forma Information [Table Text Block] |
|  | Three Months Ended |  |  | Six Months Ended |
(In thousands) |  | June 30, 2019 |  |  | June 30, 2019 |
Total revenues |  | $ | 174,299 |  |  | $ | 334,857 |
Net income |  | $ | 18,639 |  |  | $ | 31,295 |

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