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Note 2 - Acquisitions and Divestitures (Tables)

12 Months Ended

Dec. 31, 2020

Notes Tables

Business Acquisition, Pro Forma Information [Table Text Block]

		Year Ended December 31, 2018
(In thousands)		Boyd Gaming Corporation (As Reported)				Acquired Companies				Boyd Gaming Corporation (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

Lattner Entertainment Group Illinois, LLC [Member]

Notes Tables

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

(In thousands)		Final Purchase Price Allocation
Current assets		$	10,638
Property and equipment			9,496
Other assets			2,933
Intangible and other assets			58,000
Total acquired assets			81,067
Current liabilities			1,062
Total liabilities assumed			1,062
Net identifiable assets acquired			80,005
Goodwill			30,529
Net assets acquired		$	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]

(In thousands)		Final Purchase Price Allocation
Current assets		$	29,280
Property and equipment			57,118
Other assets			2,872
Intangible assets			136,600
Total acquired assets			225,870
Current liabilities			12,968
Other liabilities			9,803
Total liabilities assumed			22,771
Net identifiable assets acquired			203,099
Goodwill			85,966
Net assets acquired		$	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]

										Period from
		Year Ended				Year Ended				September 17 to
(In thousands)		December 31, 2020				December 31, 2019				December 31, 2018
Total revenues		$	88,699			$	168,610			$	43,499
Net income		$	3,342			$	31,286			$	4,450

Pinnacle Acquisition [Member]

Notes Tables

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

(In thousands)		Final Purchase Price Allocation
Current assets		$	64,161
Property and equipment			130,306
Other assets			(28	)
Intangible assets			454,400
Total acquired assets			648,839
Current liabilities			54,434
Other liabilities			57,832
Total liabilities assumed			112,266
Net identifiable assets acquired			536,573
Goodwill			78,560
Net assets acquired		$	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		4			$	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]

										Period from
		Year Ended				Year Ended				October 15 to
(In thousands)		December 31, 2020				December 31, 2019				December 31, 2018
Total revenues		$	476,188			$	671,900			$	138,189
Net income (loss)		$	(48,878	)		$	59,740			$	1,641

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