XML 33 R24.htm IDEA: XBRL DOCUMENT v2.4.0.8

Summary of Significant Accounting Policies (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Revenue recognition
Promotional allowances	$ 36,931,000	$ 44,586,000
Cost of complimentary services	22,912,000	26,862,000
Gaming and Racing Taxes
Gaming expense	219,500,000	282,000,000
Rooms
Revenue recognition
Promotional allowances	8,071,000	9,319,000
Cost of complimentary services	2,710,000	3,239,000
Food and beverage
Revenue recognition
Promotional allowances	26,598,000	32,490,000
Cost of complimentary services	18,872,000	21,979,000
Other
Revenue recognition
Promotional allowances	2,262,000	2,777,000
Cost of complimentary services	$ 1,330,000	$ 1,644,000

X

- Definition

Represents the estimated cost of providing complimentary services during the period.

+ References

No definition available.

+ Details

Name:	penn_CostOfComplimentaryServices
Namespace Prefix:	penn_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

Name:	penn_GamingAndRacingTaxesAbstract
Namespace Prefix:	penn_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

This element represents gaming taxes, pari-mutuel taxes and purse expense.

+ References

No definition available.

+ Details

Name:	penn_GamingExpense
Namespace Prefix:	penn_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

This element represents the estimated retail value of accommodations, food and beverage, and other services furnished to guests without charge.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 924

-SubTopic 605

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6472957&loc=d3e51325-107943

+ Details

Name:	us-gaap_PromotionalAllowances
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

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