XML 42 R31.htm IDEA: XBRL DOCUMENT
v3.3.1.900

Restatement (Details) - USD ($) $ in Thousands |  |  |  | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | --- | --- | --- | ---
Oct. 01, 2014 | Nov. 01, 2013 | Oct. 01, 2013 | Sep. 30, 2015 | Sep. 30, 2014 | Sep. 30, 2015 | Sep. 30, 2014 | Dec. 31, 2014 | Dec. 31, 2013
Restatement |  |  |  |  |  |  |  |  |
Additional assets for the real property |  |  |  | $ 3,029,375 |  | $ 3,029,375 |  | $ 2,669,732 |
Increases to interest expense |  |  |  | 111,406 | $ 105,933 | 329,550 | $ 315,516 |  |
General and administrative |  |  |  | 107,614 | 116,345 | 342,771 | 331,655 |  |
Increases (decrease) to depreciation expense |  |  |  | 66,000 | 61,400 | 191,700 | 190,900 |  |
Goodwill and other intangible asset impairment charges |  |  |  |  |  |  | 4,560 |  |
Long-term debt |  |  |  | 1,712,258 |  | 1,712,258 |  |  |
Increase to income tax provision |  |  |  | 35,380 | 20,167 | 62,016 | 42,279 |  |
Correction of the failed spin-off-leaseback accounting treatment |  |  |  |  |  |  |  |  |
Restatement |  |  |  |  |  |  |  |  |
Increase to income tax provision |  |  |  | $ 17,800 |  | $ 30,900 |  |  |
Previously Reported |  |  |  |  |  |  |  |  |
Restatement |  |  |  |  |  |  |  |  |
Additional assets for the real property |  |  |  |  |  |  |  | 769,145 |
Rental expense related to Master Lease |  |  |  |  | 104,625 |  | 313,547 |  |
Increases to interest expense |  |  |  |  | 11,189 |  | 33,376 |  |
General and administrative |  |  |  |  | 116,510 |  | 332,147 |  |
Goodwill and other intangible asset impairment charges |  |  |  |  |  |  | 4,560 |  |
Increase to income tax provision |  |  |  |  | 8,042 |  | 23,596 |  |
Previously Reported | Revision of sale-leaseback to financing obligation |  |  |  |  |  |  |  |  |
Restatement |  |  |  |  |  |  |  |  |
Rental expense related to Master Lease |  |  |  |  | 104,600 |  | 313,500 |  |
Previously Reported | Correction of errors in goodwill and indefinite-lived gaming license intangible asset impairment analyses |  |  |  |  |  |  |  |  |
Restatement |  |  |  |  |  |  |  |  |
Goodwill and other intangible asset impairment charges | $ 316,500 | $ 745,900 | $ 312,500 |  |  |  |  |  |
Previously Reported | Reclassification of real estate zoning costs to cost of gaming licenses within other intangible assets |  |  |  |  |  |  |  |  |
Restatement |  |  |  |  |  |  |  |  |
Cost of gaming licenses with other intangible assets |  |  |  |  |  |  |  | 150,000 |
Restatement Adjustment |  |  |  |  |  |  |  |  |
Restatement |  |  |  |  |  |  |  |  |
Additional assets for the real property |  |  |  |  |  |  |  | 1,900,587 |
Rental expense related to Master Lease |  |  |  |  | (104,625) |  | (313,547) |  |
Increases to interest expense |  |  |  |  | 94,744 |  | 282,140 |  |
General and administrative |  |  |  |  | (165) |  | (492) |  |
Increase to income tax provision |  |  |  |  | 12,125 |  | 18,683 |  |
Restatement Adjustment | Revision of sale-leaseback to financing obligation |  |  |  |  |  |  |  |  |
Restatement |  |  |  |  |  |  |  |  |
Additional assets for the real property |  |  |  |  |  |  |  | 2,040,000 |
Additional liabilities |  |  |  |  |  |  |  | 3,610,000 |
Increases to interest expense |  |  |  |  | 94,500 |  | 281,600 |  |
Increases (decrease) to depreciation expense |  |  |  |  | 22,200 |  | 66,700 |  |
Restatement Adjustment | Correction of errors in goodwill and indefinite-lived gaming license intangible asset impairment analyses |  |  |  |  |  |  |  |  |
Restatement |  |  |  |  |  |  |  |  |
Goodwill and other intangible asset impairment charges |  |  |  |  |  |  |  | (161,200) | $ (334,100)
Restatement Adjustment | Reclassification of real estate zoning costs to cost of gaming licenses within other intangible assets |  |  |  |  |  |  |  |  |
Restatement |  |  |  |  |  |  |  |  |
Increases (decrease) to depreciation expense |  |  |  |  | (900) |  | (900) |  |
Restatement Adjustment | Correction of corporate airplane lease accounting treatment |  |  |  |  |  |  |  |  |
Restatement |  |  |  |  |  |  |  |  |
Additional assets for the real property |  |  |  |  |  |  |  | 7,000 |
General and administrative |  |  |  |  | (200) |  | (500) |  |
Increases (decrease) to depreciation expense |  |  |  |  | 500 |  | 1,500 |  |
Long-term debt |  |  |  |  |  |  |  | 24,900 |
Restatement Adjustment | Reclassification of contingent earn-out liability |  |  |  |  |  |  |  |  |
Restatement |  |  |  |  |  |  |  |  |
Long-term debt |  |  |  |  |  |  |  | $ 19,200 |
Restatement Adjustment | Correction of the failed spin-off-leaseback accounting treatment |  |  |  |  |  |  |  |  |
Restatement |  |  |  |  |  |  |  |  |
Increase to income tax provision |  |  |  |  | $ 17,800 |  | $ 34,500 |  |

X
- Definition Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=51824106&loc=d3e2420-110228 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585 + Details
Name: | us-gaap_AssetImpairmentCharges
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal through the balance sheet date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6455398&loc=d3e45280-112737 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 16 -Article 7 + Details
Name: | us-gaap_CapitalLeaseObligations
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585 + Details
Name: | us-gaap_Depreciation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
Name: | us-gaap_GeneralAndAdministrativeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Income Tax Expense (or Benefit) -URI http://asc.fasb.org/extlink&oid=6515339 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275 + Details
Name: | us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of the cost of borrowed funds accounted for as interest expense. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.9) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 + Details
Name: | us-gaap_InterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of rent expense incurred for leased assets, including but not limited to, furniture and equipment, that is not directly or indirectly associated with the manufacture, sale or creation of a product or product line. + References No definition available. + Details
Name: | us-gaap_LeaseAndRentalExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Carrying amount of long-term debt, net of unamortized discount or premium, including current and noncurrent amounts. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.16) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.16) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20, 22 -Article 5 + Details
Name: | us-gaap_LongTermDebt
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 13 -Subparagraph a -Article 5 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 8 -Article 7 + Details
Name: | us-gaap_PropertyPlantAndEquipmentNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis=penn_CorrectionOfFailedSpinOffLeasebackAccountingTreatmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementScenarioAxis=us-gaap_ScenarioPreviouslyReportedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis=penn_RevisionOfSaleLeasebackToFinancingObligationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis=penn_CorrectionOfErrorsInGoodwillAndIndefiniteLivedGamingLicenseIntangibleAssetImpairmentAnalysesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis=penn_ReclassificationOfRealEstateZoningCostsToCostOfGamingLicensesWithinOtherIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementScenarioAxis=us-gaap_RestatementAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis=penn_CorrectionOfCorporateAirplaneLeaseAccountingTreatmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis=penn_ReclassificationOfContingentEarnOutLiabilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |