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Note 2 - Acquisitions & Divestitures (Tables)

6 Months Ended

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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