XML 39 R27.htm IDEA: XBRL DOCUMENT v3.24.1.u1

Note 8 - Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2024

Notes Tables

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

		March 31, 2024
(In thousands)		Balance				Level 1				Level 2				Level 3
Assets
Cash and cash equivalents		$	283,545			$	283,545			$	—			$	—
Restricted cash			4,493				4,493				—				—
Investment available for sale			13,550				—				—				13,550

		December 31, 2023
(In thousands)		Balance				Level 1				Level 2				Level 3
Assets
Cash and cash equivalents		$	304,271			$	304,271			$	—			$	—
Restricted cash			3,659				3,659				—				—
Investment available for sale			13,327				—				—				13,327

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

		Three Months Ended
		March 31,
(In thousands)		2024				2023
Balance at beginning of reporting period		$	13,327			$	13,670
Total gains (realized or unrealized):
Included in interest income			44				43
Included in other comprehensive income			179				635
Purchases, sales, issuances and settlements:
Settlements			—				—
Balance at end of reporting period		$	13,550			$	14,348

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

March 31, 2024

Outstanding

Carrying

Estimated

Fair Value

(In thousands)

Face Amount

Value

Fair Value

Hierarchy

Liabilities

Obligation under assessment arrangements

$

19,586

$

17,267

$

22,670

Level 3

December 31, 2023

Outstanding

Carrying

Estimated

Fair Value

(In thousands)

Face Amount

Value

Fair Value

Hierarchy

Asset

Note receivable

$

419

$

419

$

419

Level 3

Liabilities

Obligation under assessment arrangements

20,199

17,752

23,282

Level 3

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

		March 31, 2024
		Outstanding				Carrying				Estimated			Fair Value
(In thousands)		Face Amount				Value				Fair Value			Hierarchy
Credit facility		$	997,000			$	984,676			$	975,220		Level 2
4.750% senior notes due 2027			1,000,000				992,695				952,500		Level 1
4.750% senior notes due 2031			900,000				890,226				819,000		Level 1
Other			467				467				467		Level 3
Total debt		$	2,897,467			$	2,868,064			$	2,747,187

		December 31, 2023
		Outstanding				Carrying				Estimated			Fair Value
(In thousands)		Face Amount				Value				Fair Value			Hierarchy
Credit facility		$	1,046,300			$	1,032,897			$	1,021,206		Level 2
4.750% senior notes due 2027			1,000,000				992,208				957,500		Level 1
4.750% senior notes due 2031			900,000				889,889				819,000		Level 1
Other			504				504				504		Level 3
Total debt		$	2,946,804			$	2,915,498			$	2,798,210

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
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-11

+ 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://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

+ 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