XML 63 R49.htm IDEA: XBRL DOCUMENT v3.6.0.2

Summary of Significant Accounting Policies -Revenue Recognition, Player Loyalty Programs, and Gaming and Racing Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenue Recognition and Promotional Allowances
Promotional allowances	$ 174,661	$ 154,987	$ 150,319
Cost of complimentary services	$ 57,306	51,793	51,624
Player Loyalty Programs
Marquee Rewards points expired after inactivity (in months)	6 months
Player loyalty liability recorded within accrued expenses on the consolidated balance sheets	$ 14,200	13,800
Gaming and Racing Taxes
Gaming expense	962,700	921,600	821,100
Rooms
Revenue Recognition and Promotional Allowances
Promotional allowances	39,352	34,708	33,513
Cost of complimentary services	5,291	4,199	3,664
Food And Beverage
Revenue Recognition and Promotional Allowances
Promotional allowances	126,438	111,144	106,908
Cost of complimentary services	48,497	44,012	44,325
Other
Revenue Recognition and Promotional Allowances
Promotional allowances	8,871	9,135	9,898
Cost of complimentary services	$ 3,518	$ 3,582	$ 3,635

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

- References

No definition available.

+ 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

- References

No definition available.

+ Details

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

X

- Definition

The period of inactivity causes Marquee Rewards points to expire on a monthly basis.

+ References

No definition available.

+ Details

Name:	penn_RewardsPointsExpirationPeriod
Namespace Prefix:	penn_
Data Type:	xbrli:durationItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Value of deferred revenue or cost to provide products or services, which is expected to be recognized in income or incurred within one year or the normal operating cycle, if longer, resulting from customer loyalty program. Excludes liability associated with frequent flier programs. Includes liability associated with customer loyalty programs for other businesses, for example, but is not limited to, hotels, supermarkets, credit card companies, automobile rental companies, and book sellers.

+ References

No definition available.

+ Details

Name:	us-gaap_CustomerLoyaltyProgramLiabilityCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

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=68080496&loc=d3e51325-107943

+ Details

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

X

- Details

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

X

- Details

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

X

- Details

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