XML 53 R27.htm IDEA: XBRL DOCUMENT v2.4.1.9

Summary of Significant Accounting Policies (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Revenue recognition
Promotional allowances	$ 37,888,000us-gaap_PromotionalAllowances	$ 36,931,000us-gaap_PromotionalAllowances
Cost of complimentary services	13,321,000penn_CostOfComplimentaryServices	13,510,000penn_CostOfComplimentaryServices
Gaming and Racing Taxes
Gaming expense	227,000,000penn_GamingExpense	219,500,000penn_GamingExpense
Rooms
Revenue recognition
Promotional allowances	8,336,000us-gaap_PromotionalAllowances / us-gaap_ProductOrServiceAxis = penn_RoomsMember	8,071,000us-gaap_PromotionalAllowances / us-gaap_ProductOrServiceAxis = penn_RoomsMember
Cost of complimentary services	1,054,000penn_CostOfComplimentaryServices / us-gaap_ProductOrServiceAxis = penn_RoomsMember	1,013,000penn_CostOfComplimentaryServices / us-gaap_ProductOrServiceAxis = penn_RoomsMember
Food and Beverage
Revenue recognition
Promotional allowances	27,448,000us-gaap_PromotionalAllowances / us-gaap_ProductOrServiceAxis = penn_FoodAndBeverageMember	26,598,000us-gaap_PromotionalAllowances / us-gaap_ProductOrServiceAxis = penn_FoodAndBeverageMember
Cost of complimentary services	11,215,000penn_CostOfComplimentaryServices / us-gaap_ProductOrServiceAxis = penn_FoodAndBeverageMember	11,264,000penn_CostOfComplimentaryServices / us-gaap_ProductOrServiceAxis = penn_FoodAndBeverageMember
Other
Revenue recognition
Promotional allowances	2,104,000us-gaap_PromotionalAllowances / us-gaap_ProductOrServiceAxis = penn_OtherServicesMember	2,262,000us-gaap_PromotionalAllowances / us-gaap_ProductOrServiceAxis = penn_OtherServicesMember
Cost of complimentary services	$ 1,052,000penn_CostOfComplimentaryServices / us-gaap_ProductOrServiceAxis = penn_OtherServicesMember	$ 1,233,000penn_CostOfComplimentaryServices / us-gaap_ProductOrServiceAxis = penn_OtherServicesMember

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

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

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- Details

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Data Type:	xbrli:stringItemType
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- Details

Name:	us-gaap_ProductOrServiceAxis=penn_FoodAndBeverageMember
Namespace Prefix:
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Balance Type:
Period Type:

X

- Details

Name:	us-gaap_ProductOrServiceAxis=penn_OtherServicesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_ProductOrServiceAxis=penn_RoomsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: