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Calder Racing Operations (Notes) | 9 Months Ended
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Sep. 30, 2015
Calder Racing [Abstract] |
Calder Racing Operations [Text Block] | NOTE 13 — CALDER EXIT COSTS On July 1, 2014, the Company finalized an agreement with The Stronach Group (“TSG”) under which TSG operates, at TSG’s expense, live racing and maintains certain facilities used for racing and training at Calder. The agreement, which expires on December 31, 2020, involves a lease to TSG of Calder’s racetrack and certain other racing and training facilities. TSG operates live horse racing at Calder, under Calder’s racing permits, in compliance with all applicable laws and licensing requirements and maintains the racing and training facilities at Calder on a year-round basis. Furthermore, TSG is responsible for substantially all of the direct and indirect costs associated with these activities and receives the associated revenues. The Company continues to own and operate the Calder Casino. During 2015, the Company continued its assessment of potential alternative uses of the Calder facility not associated with the TSG lease agreement. As a result, Calder razed its barns not associated with the TSG agreement and commenced the demolition of the Calder grandstand and certain ancillary facilities. During the nine months ended September 30, 2015, the Company recognized Calder exit costs of $13.5 million consisting of a non-cash impairment charge of $12.7 million to reduce the net book value of the grandstand assets to zero and $0.8 million in expenditures for demolition costs related to the removal of the barns and to prepare the stable area for alternate future uses. Furthermore, the Company reclassified $2.3 million of severance and other benefit costs which were previously reported in selling, general and administrative expenses for the three and nine months ended September 30, 2014 into Calder exits costs.

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