XML 61 R50.htm IDEA: XBRL DOCUMENT
v3.19.2

Acquisitions - Allocation of Purchase Price (Details) - USD ($) $ in Thousands | Jun. 30, 2019 | May 23, 2019 | Jan. 01, 2019 | Dec. 31, 2018
--- | --- | --- | --- | ---
Business Acquisition [Line Items] |  |  |  |
Goodwill | $ 1,354,127 |  | $ 1,233,939 | $ 1,228,422
Greektown Casino-Hotel |  |  |  |
Business Acquisition [Line Items] |  |  |  |
Cash and cash equivalents |  | $ 31,051 |  |
Receivables, prepaid expenses, and other current assets |  | 15,622 |  |
Property and equipment |  | 32,330 |  |
Goodwill |  | 61,714 |  |
Customer relationships |  | 3,300 |  |
Operating lease right-of-use assets |  | 516,099 |  |
Finance lease right-of-use assets |  | 4,168 |  |
Other assets |  | 228 |  |
Total assets |  | 855,312 |  |
Accounts payable, accrued expenses, and other current liabilities |  | 14,830 |  |
Operating lease liabilities |  | 516,059 |  |
Finance lease liabilities |  | 4,168 |  |
Total liabilities |  | 535,057 |  |
Net assets acquired |  | 320,255 |  |
Goodwill deductible for tax purposes |  | 61,700 |  |
Greektown Casino-Hotel | Gaming licenses |  |  |  |
Business Acquisition [Line Items] |  |  |  |
Indefinite-lived intangible assets |  | 166,400 |  |
Greektown Casino-Hotel | Trade name |  |  |  |
Business Acquisition [Line Items] |  |  |  |
Indefinite-lived intangible assets |  | $ 24,400 |  |
Margaritaville Resort Casino |  |  |  |
Business Acquisition [Line Items] |  |  |  |
Cash and cash equivalents |  |  | 10,756 |
Receivables, prepaid expenses, and other current assets |  |  | 7,058 |
Property and equipment |  |  | 21,731 |
Goodwill |  |  | 39,457 |
Operating lease right-of-use assets |  |  | 196,212 |
Total assets |  |  | 325,614 |
Accounts payable, accrued expenses, and other current liabilities |  |  | 9,511 |
Operating lease liabilities |  |  | 196,212 |
Total liabilities |  |  | 205,723 |
Net assets acquired |  |  | 119,891 |
Goodwill deductible for tax purposes |  |  | 39,500 |
Margaritaville Resort Casino | Customer relationships |  |  |  |
Business Acquisition [Line Items] |  |  |  |
Customer relationships |  |  | 2,300 |
Margaritaville Resort Casino | Gaming licenses |  |  |  |
Business Acquisition [Line Items] |  |  |  |
Indefinite-lived intangible assets |  |  | $ 48,100 |

X
- Definition Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Cash And Equivalents And Restricted Cash + References No definition available. + Details
Name: | penn_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalentsAndRestrictedCash
Namespace Prefix: | penn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Finance Lease Liability + References No definition available. + Details
Name: | penn_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinanceLeaseLiability
Namespace Prefix: | penn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Finance Lease Right-Of-Use Assets + References No definition available. + Details
Name: | penn_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinanceLeaseRightOfUseAssets
Namespace Prefix: | penn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables, Prepaid Expense And Other Assets + References No definition available. + Details
Name: | penn_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedCurrentAssetsReceivablesPrepaidExpenseAndOtherAssets
Namespace Prefix: | penn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable And Other + References No definition available. + Details
Name: | penn_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedCurrentLiabilitiesAccountsPayableAndOther
Namespace Prefix: | penn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Operating Lease Liability + References No definition available. + Details
Name: | penn_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedOperatingLeaseLiability
Namespace Prefix: | penn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Operating Lease, Right-Of-Use Asset + References No definition available. + Details
Name: | penn_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedOperatingLeaseRightOfUseAsset
Namespace Prefix: | penn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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_BusinessAcquisitionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of goodwill arising from a business combination that is expected to be deductible for tax purposes. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 + Details
Name: | us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of assets acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of assets, excluding financial assets and goodwill, that lack physical substance, having a projected indefinite period of benefit, acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of identifiable intangible assets recognized as of the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=116868840&loc=d3e2207-128464 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of liabilities assumed at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of other assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of property, plant, and equipment recognized as of the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=116868840&loc=d3e2207-128464 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet
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
- Details
Name: | us-gaap_BusinessAcquisitionAxis=penn_GreektownCasinoHotelMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_LicensingAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=penn_MargaritavilleResortCasinoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |