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New Accounting Pronouncements (Details) - USD ($) $ in Thousands | Jun. 30, 2019 | Mar. 31, 2019 | Jan. 01, 2019 | Dec. 31, 2018 | Jun. 30, 2018 | Mar. 31, 2018 | Dec. 31, 2017
--- | --- | --- | --- | --- | --- | --- | ---
Current assets |  |  |  |  |  |  |
Prepaid expenses | $ 73,961 |  | $ 61,994 | $ 62,971 |  |  |
Total current assets | 609,234 |  | 676,681 | 677,658 |  |  |
Property and equipment, net | 5,215,777 |  | 5,297,097 | 6,868,768 |  |  |
Other assets |  |  |  |  |  |  |
Goodwill | 1,354,127 |  | 1,233,939 | 1,228,422 |  |  |
Operating lease right-of-use assets | 4,458,257 |  | 3,806,467 | 0 |  |  |
Finance lease right-of-use assets | 224,641 |  | 224,482 | 0 |  |  |
Total assets | 14,209,225 |  | 13,424,830 | 10,961,012 |  |  |
Current liabilities |  |  |  |  |  |  |
Current portion of financing obligations | 49,890 |  | 50,086 | 67,777 |  |  |
Current portion of operating lease liabilities | 123,797 |  | 102,322 | 0 |  |  |
Current portion of finance lease liabilities | 6,214 |  | 5,752 | 0 |  |  |
Accrued expenses and other current liabilities | 589,750 |  | 577,534 | 577,968 |  |  |
Total current liabilities | 860,506 |  | 828,385 | 738,436 |  |  |
Long-term portion of financing obligations | 4,119,159 |  | 4,144,306 | 7,080,638 |  |  |
Long-term portion of operating lease liabilities | 4,317,349 |  | 3,704,334 | 0 |  |  |
Long-term portion of finance lease liabilities | 219,475 |  | 218,329 | 0 |  |  |
Deferred income taxes | 249,318 |  | 303,811 | 0 |  |  |
Other noncurrent liabilities | 62,097 |  | 58,704 | 60,629 |  |  |
Total liabilities | 12,317,517 |  | 11,607,957 | 10,229,791 |  |  |
Retained earnings (accumulated deficit) | 210,242 |  | 117,703 | (967,949) |  |  |
Total Penn National Gaming, Inc. stockholders’ equity | 1,891,908 |  | 1,816,878 | 731,226 |  |  |
Total stockholders’ equity | 1,891,708 | $ 1,861,811 | 1,816,873 | 731,221 | $ 27,756 | $ (33,639) | $ (73,146)
Total liabilities and stockholders’ equity | $ 14,209,225 |  | 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 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 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 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 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 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 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 |  |  |  |

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