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Note 2 - Acquisitions & Divestitures (Tables)

9 Months Ended

Sep. 30, 2019

Notes Tables

Business Acquisition, Pro Forma Information [Table Text Block]

		Nine Months Ended September 30, 2018
(In thousands)		Boyd Gaming Corporation (As Reported)				Acquired Companies				Boyd Gaming Corporation (Pro Forma)
Total revenues		$	1,835,107			$	641,112			$	2,476,219
Net income from continuing operations, net of tax		$	91,834			$	7,503			$	99,337
Basic net income per share		$	0.81							$	0.87
Diluted net income per share		$	0.80							$	0.86

Lattner Entertainment Group Illinois, LLC [Member]

Notes Tables

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

		Preliminary
		Allocation as of								Final Purchase
(In thousands)		December 31, 2018				Adjustments				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
		Allocation as of								Final Purchase
(In thousands)		December 31, 2018				Adjustments				Price Allocation
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				Nine Months Ended
(In thousands)		September 30, 2019				September 30, 2019
Total revenues		$	41,599			$	125,020
Net income		$	7,793			$	22,198

Pinnacle Acquisition [Member]

Notes Tables

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

		Preliminary
		Allocation as of								Final Purchase
(In thousands)		December 31, 2018				Adjustments				Price Allocation
Current assets		$	64,604			$	(443	)		$	64,161
Property and equipment			167,000				(36,694	)			130,306
Other assets			(28	)			—				(28	)
Intangible assets			415,400				39,000				454,400
Total acquired assets			646,976				1,863				648,839
Current liabilities			54,585				(151	)			54,434
Other liabilities			57,832				—				57,832
Total liabilities assumed			112,417				(151	)			112,266
Net identifiable assets acquired			534,559				2,014				536,573
Goodwill			72,740				5,820				78,560
Net assets acquired		$	607,299			$	7,834			$	615,133

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

(In thousands)		Useful Lives (in years)				As Recorded
Land						$	4,395
Buildings and improvements			15 - 40				56,054
Furniture and equipment			2 - 10				69,857
Property and equipment acquired						$	130,306

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			$	42,600
Trademark		Indefinite				42,300
Gaming license right		Indefinite				369,500
Total intangible assets acquired					$	454,400

Business Acquisition, Pro Forma Information [Table Text Block]

		Three Months Ended				Nine Months Ended
(In thousands)		September 30, 2019				September 30, 2019
Total revenues		$	171,301			$	506,158
Net income		$	18,426			$	49,721

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