XML 53 R42.htm IDEA: XBRL DOCUMENT
v3.19.1

New Accounting Pronouncements - Cumulative Effect on Balance Sheet (Details) - USD ($) $ in Thousands | Mar. 31, 2019 | Jan. 01, 2019 | Dec. 31, 2018 | Mar. 31, 2018 | Dec. 31, 2017
--- | --- | --- | --- | --- | ---
Current assets |  |  |  |  |
Prepaid expenses | $ 67,856 | $ 61,994 | $ 62,971 |  |
Total current assets | 639,204 | 676,681 | 677,658 |  |
Property and equipment, net | 5,227,922 | 5,297,097 | 6,868,768 |  |
Other assets |  |  |  |  |
Goodwill | 1,279,496 | 1,233,939 | 1,228,422 |  |
Operating lease right-of-use assets | 3,972,527 | 3,806,467 | 0 |  |
Finance lease right-of-use assets | 222,418 | 224,482 | 0 |  |
Total other assets | 7,631,045 | 7,451,052 | 3,414,586 |  |
Total assets | 13,498,171 | 13,424,830 | 10,961,012 |  |
Current liabilities |  |  |  |  |
Current portion of financing obligations | 52,600 | 50,086 | 67,777 |  |
Current portion of operating lease liabilities | 95,894 | 102,322 | 0 |  |
Current portion of finance lease liabilities | 5,874 | 5,752 | 0 |  |
Accrued expenses and other current liabilities | 572,122 | 577,534 | 577,968 |  |
Total current liabilities | 820,383 | 828,385 | 738,436 |  |
Long-term portion of financing obligations | 4,129,233 | 4,144,306 | 7,080,638 |  |
Long-term portion of operating lease liabilities | 3,868,392 | 3,704,334 | 0 |  |
Long-term portion of finance lease liabilities | 216,948 | 218,329 | 0 |  |
Deferred income taxes | 232,679 | 303,811 | 0 |  |
Other noncurrent liabilities | 24,885 | 26,344 | 28,269 |  |
Total liabilities | 11,636,360 | 11,607,957 | 10,229,791 |  |
Retained earnings (accumulated deficit) | 158,695 | 117,703 | (967,949) |  |
Total Penn National Gaming, Inc. stockholders’ equity | 1,861,821 | 1,816,878 | 731,226 |  |
Total stockholders’ equity | 1,861,811 | 1,816,873 | 731,221 | $ (33,639) | $ (73,146)
Total liabilities and stockholders’ equity | $ 13,498,171 | 13,424,830 | $ 10,961,012 |  |
ASC 842 |  |  |  |  |
Current assets |  |  |  |  |
Prepaid expenses |  | (977) |  |  |
Total current assets |  | (977) |  |  |
Property and equipment, net |  | (1,571,671) |  |  |
Other assets |  |  |  |  |
Goodwill |  | 5,517 |  |  |
Operating lease right-of-use assets |  | 3,806,467 |  |  |
Finance lease right-of-use assets |  | 224,482 |  |  |
Total other assets |  | 4,036,466 |  |  |
Total assets |  | 2,463,818 |  |  |
Current liabilities |  |  |  |  |
Current portion of financing obligations |  | (17,691) |  |  |
Current portion of operating lease liabilities |  | 102,322 |  |  |
Current portion of finance lease liabilities |  | 5,752 |  |  |
Accrued expenses and other current liabilities |  | (434) |  |  |
Total current liabilities |  | 89,949 |  |  |
Long-term portion of financing obligations |  | (2,936,332) |  |  |
Long-term portion of operating lease liabilities |  | 3,704,334 |  |  |
Long-term portion of finance lease liabilities |  | 218,329 |  |  |
Deferred income taxes |  | 303,811 |  |  |
Other noncurrent liabilities |  | (1,925) |  |  |
Total liabilities |  | 1,378,166 |  |  |
Retained earnings (accumulated deficit) |  | 1,085,652 |  |  |
Total Penn National Gaming, Inc. stockholders’ equity |  | 1,085,652 |  |  |
Total stockholders’ equity |  | 1,085,652 |  |  |
Total liabilities and stockholders’ equity |  | 2,463,818 |  |  |
Financing Obligations - Master Leases |  |  |  |  |
Current assets |  |  |  |  |
Prepaid expenses |  | 0 |  |  |
Total current assets |  | 0 |  |  |
Property and equipment, net |  | 0 |  |  |
Other assets |  |  |  |  |
Goodwill |  | 5,517 |  |  |
Operating lease right-of-use assets |  | 0 |  |  |
Finance lease right-of-use assets |  | 0 |  |  |
Total other assets |  | 5,517 |  |  |
Total assets |  | 5,517 |  |  |
Current liabilities |  |  |  |  |
Current portion of financing obligations |  | 0 |  |  |
Current portion of operating lease liabilities |  | 0 |  |  |
Current portion of finance lease liabilities |  | 0 |  |  |
Accrued expenses and other current liabilities |  | 0 |  |  |
Total current liabilities |  | 0 |  |  |
Long-term portion of financing obligations |  | 5,517 |  |  |
Long-term portion of operating lease liabilities |  | 0 |  |  |
Long-term portion of finance lease liabilities |  | 0 |  |  |
Deferred income taxes |  | 0 |  |  |
Other noncurrent liabilities |  | 0 |  |  |
Total liabilities |  | 5,517 |  |  |
Retained earnings (accumulated deficit) |  | 0 |  |  |
Total Penn National Gaming, Inc. stockholders’ equity |  | 0 |  |  |
Total stockholders’ equity |  | 0 |  |  |
Total liabilities and stockholders’ equity |  | 5,517 |  |  |
Finance Leases - Dayton and Mahoning Valley |  |  |  |  |
Current assets |  |  |  |  |
Prepaid expenses |  | 0 |  |  |
Total current assets |  | 0 |  |  |
Property and equipment, net |  | (164,314) |  |  |
Other assets |  |  |  |  |
Goodwill |  | 0 |  |  |
Operating lease right-of-use assets |  | 0 |  |  |
Finance lease right-of-use assets |  | 224,482 |  |  |
Total other assets |  | 224,482 |  |  |
Total assets |  | 60,168 |  |  |
Current liabilities |  |  |  |  |
Current portion of financing obligations |  | (1,534) |  |  |
Current portion of operating lease liabilities |  | 0 |  |  |
Current portion of finance lease liabilities |  | 5,752 |  |  |
Accrued expenses and other current liabilities |  | 0 |  |  |
Total current liabilities |  | 4,218 |  |  |
Long-term portion of financing obligations |  | (181,262) |  |  |
Long-term portion of operating lease liabilities |  | 0 |  |  |
Long-term portion of finance lease liabilities |  | 218,329 |  |  |
Deferred income taxes |  | 4,288 |  |  |
Other noncurrent liabilities |  | 0 |  |  |
Total liabilities |  | 45,573 |  |  |
Retained earnings (accumulated deficit) |  | 14,595 |  |  |
Total Penn National Gaming, Inc. stockholders’ equity |  | 14,595 |  |  |
Total stockholders’ equity |  | 14,595 |  |  |
Total liabilities and stockholders’ equity |  | 60,168 |  |  |
Operating Leases - Master Leases |  |  |  |  |
Current assets |  |  |  |  |
Prepaid expenses |  | 0 |  |  |
Total current assets |  | 0 |  |  |
Property and equipment, net |  | (1,407,357) |  |  |
Other assets |  |  |  |  |
Goodwill |  | 0 |  |  |
Operating lease right-of-use assets |  | 3,541,144 |  |  |
Finance lease right-of-use assets |  | 0 |  |  |
Total other assets |  | 3,541,144 |  |  |
Total assets |  | 2,133,787 |  |  |
Current liabilities |  |  |  |  |
Current portion of financing obligations |  | (16,157) |  |  |
Current portion of operating lease liabilities |  | 72,894 |  |  |
Current portion of finance lease liabilities |  | 0 |  |  |
Accrued expenses and other current liabilities |  | 0 |  |  |
Total current liabilities |  | 56,737 |  |  |
Long-term portion of financing obligations |  | (2,760,587) |  |  |
Long-term portion of operating lease liabilities |  | 3,467,057 |  |  |
Long-term portion of finance lease liabilities |  | 0 |  |  |
Deferred income taxes |  | 299,523 |  |  |
Other noncurrent liabilities |  | 0 |  |  |
Total liabilities |  | 1,062,730 |  |  |
Retained earnings (accumulated deficit) |  | 1,071,057 |  |  |
Total Penn National Gaming, Inc. stockholders’ equity |  | 1,071,057 |  |  |
Total stockholders’ equity |  | 1,071,057 |  |  |
Total liabilities and stockholders’ equity |  | 2,133,787 |  |  |
Operating Lease - Meadows |  |  |  |  |
Current assets |  |  |  |  |
Prepaid expenses |  | 0 |  |  |
Total current assets |  | 0 |  |  |
Property and equipment, net |  | 0 |  |  |
Other assets |  |  |  |  |
Goodwill |  | 0 |  |  |
Operating lease right-of-use assets |  | 112,804 |  |  |
Finance lease right-of-use assets |  | 0 |  |  |
Total other assets |  | 112,804 |  |  |
Total assets |  | 112,804 |  |  |
Current liabilities |  |  |  |  |
Current portion of financing obligations |  | 0 |  |  |
Current portion of operating lease liabilities |  | 20,515 |  |  |
Current portion of finance lease liabilities |  | 0 |  |  |
Accrued expenses and other current liabilities |  | 0 |  |  |
Total current liabilities |  | 20,515 |  |  |
Long-term portion of financing obligations |  | 0 |  |  |
Long-term portion of operating lease liabilities |  | 92,289 |  |  |
Long-term portion of finance lease liabilities |  | 0 |  |  |
Deferred income taxes |  | 0 |  |  |
Other noncurrent liabilities |  | 0 |  |  |
Total liabilities |  | 112,804 |  |  |
Retained earnings (accumulated deficit) |  | 0 |  |  |
Total Penn National Gaming, Inc. stockholders’ equity |  | 0 |  |  |
Total stockholders’ equity |  | 0 |  |  |
Total liabilities and stockholders’ equity |  | 112,804 |  |  |
Other Operating Leases - Non-Master Leases |  |  |  |  |
Current assets |  |  |  |  |
Prepaid expenses |  | (977) |  |  |
Total current assets |  | (977) |  |  |
Property and equipment, net |  | 0 |  |  |
Other assets |  |  |  |  |
Goodwill |  | 0 |  |  |
Operating lease right-of-use assets |  | 152,519 |  |  |
Finance lease right-of-use assets |  | 0 |  |  |
Total other assets |  | 152,519 |  |  |
Total assets |  | 151,542 |  |  |
Current liabilities |  |  |  |  |
Current portion of financing obligations |  | 0 |  |  |
Current portion of operating lease liabilities |  | 8,913 |  |  |
Current portion of finance lease liabilities |  | 0 |  |  |
Accrued expenses and other current liabilities |  | (434) |  |  |
Total current liabilities |  | 8,479 |  |  |
Long-term portion of financing obligations |  | 0 |  |  |
Long-term portion of operating lease liabilities |  | 144,988 |  |  |
Long-term portion of finance lease liabilities |  | 0 |  |  |
Deferred income taxes |  | 0 |  |  |
Other noncurrent liabilities |  | (1,925) |  |  |
Total liabilities |  | 151,542 |  |  |
Retained earnings (accumulated deficit) |  | 0 |  |  |
Total Penn National Gaming, Inc. stockholders’ equity |  | 0 |  |  |
Total stockholders’ equity |  | 0 |  |  |
Total liabilities and stockholders’ equity |  | $ 151,542 |  |  |

X
- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer, excluding Net Property, Plant and Equipment. + References No definition available. + Details
Name: | penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet
Namespace Prefix: | penn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Financing Obligation, Current + References No definition available. + Details
Name: | penn_FinancingObligationCurrent
Namespace Prefix: | penn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Financing Obligation, Noncurrent + References No definition available. + Details
Name: | penn_FinancingObligationNoncurrent
Namespace Prefix: | penn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). + 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 210.5-02.20) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AccruedLiabilitiesCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(11)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(12)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
Name: | us-gaap_Assets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=82887183&loc=d3e6801-107765 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.9) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=82887183&loc=d3e6676-107765 + Details
Name: | us-gaap_AssetsCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_AssetsCurrentAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences with jurisdictional netting. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=84176650&loc=d3e31931-109318 + Details
Name: | us-gaap_DeferredIncomeTaxLiabilitiesNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Present value of lessee's discounted obligation for lease payments from finance lease, classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_FinanceLeaseLiabilityCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Present value of lessee's discounted obligation for lease payments from finance lease, classified as noncurrent. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_FinanceLeaseLiabilityNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of lessee's right to use underlying asset under finance lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_FinanceLeaseRightOfUseAsset
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=77989000&loc=SL49117168-202975 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=99380562&loc=d3e13770-109266 + Details
Name: | us-gaap_Goodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. + 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 210.5-02.19-26) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_Liabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(23)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(25)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 3: 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(32)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_LiabilitiesAndStockholdersEquity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. + 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 210.5-02.21) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_LiabilitiesCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_LiabilitiesCurrentAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Present value of lessee's discounted obligation for lease payments from operating lease, classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_OperatingLeaseLiabilityCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_OperatingLeaseLiabilityNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of lessee's right to use underlying asset under operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_OperatingLeaseRightOfUseAsset
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_OtherAssetsNoncurrentAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of liabilities classified as other, due after one year or the normal operating cycle, if longer. + 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 210.5-02.24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_OtherLiabilitiesNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=82887183&loc=d3e6787-107765 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=82887183&loc=d3e6676-107765 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 10 -Section 05 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=68074540&loc=d3e5879-108316 + Details
Name: | us-gaap_PrepaidExpenseCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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://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(14)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(8)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 4: 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(13)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_PropertyPlantAndEquipmentNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The cumulative amount of the reporting entity's undistributed earnings or deficit. + 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(30)(a)(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(a)(4)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 + Details
Name: | us-gaap_RetainedEarningsAccumulatedDeficit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707 Reference 2: 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(31)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: 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(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: 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(30)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_StockholdersEquity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4568740-111683 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4I -URI http://asc.fasb.org/extlink&oid=84234705&loc=SL4590271-111686 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4568447-111683 + Details
Name: | us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201602Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=penn_AccountingStandardsUpdate201602ImpactOfFinancingObligationsMasterLeasesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=penn_AccountingStandardsUpdate201602ImpactOfFinanceLeasesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=penn_AccountingStandardsUpdate201602ImpactOfOperatingLeasesMasterLeasesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=penn_AccountingStandardsUpdate201602ImpactOfOperatingLeaseMeadowsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=penn_AccountingStandardsUpdate201602ImpactOfOtherOperatingLeasesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |