XML 38 R25.htm IDEA: XBRL DOCUMENT v3.21.2

Note 8 - Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2021

Notes Tables

Fair Value, by Balance Sheet Grouping [Table Text Block]

		June 30, 2021
(In thousands)		Balance				Level 1				Level 2				Level 3
Assets
Cash and cash equivalents		$	334,537			$	334,537			$	—			$	—
Restricted cash			21,312				21,312				—				—
Investment available for sale			15,696				—				—				15,696
Liabilities
Contingent payments		$	489			$	—			$	—			$	489

		December 31, 2020
(In thousands)		Balance				Level 1				Level 2				Level 3
Assets
Cash and cash equivalents		$	519,182			$	519,182			$	—			$	—
Restricted cash			15,817				15,817				—				—
Investment available for sale			16,692				—				—				16,692
Liabilities
Contingent payments		$	924			$	—			$	—			$	924

Fair Value Asset (Liability) Measured On Recurring Basis Unobservable Input Reconciliation [Table Text Block]

		Three Months Ended
		June 30, 2021								June 30, 2020
		Asset				Liability				Asset				Liability
(In thousands)		Investment Available for Sale				Contingent Payments				Investment Available for Sale				Contingent Payments
Balance at beginning of reporting period		$	16,297			$	(769	)		$	17,745			$	(1,520	)
Total gains (losses) (realized or unrealized):
Included in interest income (expense)			41				(8	)			39				(22	)
Included in other comprehensive income (loss)			(52	)			—				(367	)			—
Included in other items, net			—				(23	)			—				238
Purchases, sales, issuances and settlements:
Settlements			(590	)			311				(550	)			29
Balance at end of reporting period		$	15,696			$	(489	)		$	16,867			$	(1,275	)

		Six Months Ended
		June 30, 2021								June 30, 2020
		Asset				Liability				Asset				Liability
(In thousands)		Investment Available for Sale				Contingent Payments				Investment Available for Sale				Contingent Payments
Balance at beginning of reporting period		$	16,692			$	(924	)		$	16,151			$	(1,712	)
Total gains (losses) (realized or unrealized):
Included in interest income (expense)			82				(21	)			78				(48	)
Included in other comprehensive income (loss)			(488	)			—				1,188				—
Included in other items, net			—				3				—				221
Purchases, sales, issuances and settlements:
Settlements			(590	)			453				(550	)			264
Balance at end of reporting period		$	15,696			$	(489	)		$	16,867			$	(1,275	)

Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis [Table Text Block]

		June 30, 2021
(In thousands)		Outstanding Face Amount				Carrying Value				Estimated Fair Value			Fair Value Hierarchy
Liabilities
Obligation under assessment arrangements		$	25,289			$	25,590			$	27,042		Level 3

		December 31, 2020
(In thousands)		Outstanding Face Amount				Carrying Value				Estimated Fair Value			Fair Value Hierarchy
Liabilities
Obligation under assessment arrangements		$	26,246			$	22,062			$	26,542		Level 3

Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]

		June 30, 2021
(In thousands)		Outstanding Face Amount				Carrying Value				Estimated Fair Value			Fair Value Hierarchy
Bank credit facility		$	884,648			$	873,679			$	882,436		Level 2
4.750% senior notes due 2027			1,000,000				987,338				1,032,500		Level 1
8.625% senior notes due 2025			600,000				590,678				660,750		Level 1
4.750% senior notes due 2031			900,000				885,560				933,750		Level 1
Other			2,295				2,295				2,295		Level 3
Total debt		$	3,386,943			$	3,339,550			$	3,511,731

		December 31, 2020
(In thousands)		Outstanding Face Amount				Carrying Value				Estimated Fair Value			Fair Value Hierarchy
Bank credit facility		$	896,185			$	882,789			$	888,511		Level 2
6.375% senior notes due 2026			750,000				743,053				778,125		Level 1
6.000% senior notes due 2026			700,000				692,151				728,000		Level 1
4.750% senior notes due 2027			1,000,000				986,364				1,038,750		Level 1
8.625% senior notes due 2025			600,000				589,488				667,500		Level 1
Other			3,638				3,638				3,638		Level 3
Total debt		$	3,949,823			$	3,897,483			$	4,104,524

X

- Definition

Tabular disclosure of financial instrument using recurring unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing.

+ References

No definition available.

+ Details

Name:	byd_FairValueAssetLiabilityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock
Namespace Prefix:	byd_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=123594938&loc=d3e13467-108611

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258

+ Details

Name:	us-gaap_FairValueByBalanceSheetGroupingTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of liabilities measured at fair value measured on a recurring or nonrecurring basis. Includes, but is not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258

+ Details

Name:	us-gaap_FairValueLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of information pertaining to carrying amount and estimated fair value of short-term and long-term debt instruments or arrangements, including but not limited to, identification of terms, features, and collateral requirements.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration