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Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 2021

Revenue from Contract with Customer [Abstract]

Summary of Net Revenues Disaggregated Type of Revenue and Reportable Segment

The Company’s Statement of Operations presents net revenue disaggregated by type or nature of the good or service. A summary of net revenues disaggregated by type of revenue and reportable segment is presented below. We recast previously reported segment amounts to conform to the way management assesses results and allocates resources for the current year. Refer to Note 1 and Note 19 for additional information on the Company’s reportable segments.

			Year Ended December 31, 2021
(In millions)			Las Vegas						Regional						Caesars Digital						Managed and Branded						Corporate and Other						Total
Casino and pari-mutuel commissions			$	1,226					$	4,305					$	296					$	—					$	—					$	5,827
Food and beverage			702						438						—						—						—						1,140
Hotel			968						583						—						—						—						1,551
Other			513						211						41						278						9						1,052
Net revenues			$	3,409					$	5,537					$	337					$	278					$	9					$	9,570

			Year Ended December 31, 2020
(In millions)			Las Vegas						Regional						Caesars Digital						Managed and Branded						Corporate and Other						Total
Casino and pari-mutuel commissions			$	319					$	2,079					$	84					$	—					$	—					$	2,482
Food and beverage			130						211						—						1						—						342
Hotel			186						264						—						—						—						450
Other			116						106						11						106						15						354
Net revenues			$	751					$	2,660					$	95					$	107					$	15					$	3,628

			Year Ended December 31, 2019
(In millions)			Las Vegas						Regional						Caesars Digital						Managed and Branded						Corporate and Other						Total
Casino and pari-mutuel commissions			$	—					$	1,782					$	26					$	—					$	—					$	1,808
Food and beverage			—						301						—						—						—						301
Hotel			—						300						—						—						—						300
Other			—						111						—						—						8						119
Net revenues			$	—					$	2,494					$	26					$	—					$	8					$	2,528

Schedule of Accounts Receivable

Accounts Receivable, Net
			December 31,
(In millions)			2021						2020
Casino and pari-mutuel commissions			$	168					$	137
Food and beverage and hotel			100						25
Other			204						180
Accounts receivable, net			$	472					$	342

Allowance for Doubtful Accounts
(In millions)			Contracts						Other (a)						Total
Balance as of January 1, 2019			$	2					$	2					$	4
Provision for doubtful accounts			1						—						1
Write-offs less recoveries			1						(1)						—
Balance as of December 31, 2019			4						1						5
Former Caesars consolidation			95						35						130
Provision for doubtful accounts			18						11						29
Write-offs less recoveries			3						(29)						(26)
Balance as of December 31, 2020			120						18						138
Provision for doubtful accounts			16						10						26
Write-offs less recoveries			(26)						(8)						(34)
Balance as of December 31, 2021			$	110					$	20					$	130

____________________

(a)“Other” includes allowance associated with lease receivables under ASC 842. See Note 10 for further details.

Summary of Activity Related to Contract and Contract Related Liabilities

The following table summarizes the activity related to contract and contract-related liabilities:

			Outstanding Chip Liability												Caesars Rewards												Customer Deposits and Other Deferred Revenue
(In millions)			2021						2020						2021						2020						2021						2020
Balance at January 1			$	34					$	10					$	94					$	13					$	310					$	172
Balance at December 31			48						34						91						94						560						310
Increase (decrease)			$	14					$	24					$	(3)					$	81					$	250					$	138

X

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130551-203045

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- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130545-203045

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- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

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