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v3.19.3.a.u2

New Accounting Pronouncements (Details) - USD ($) $ in Millions | Dec. 31, 2019 | Jan. 01, 2019 | Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
--- | --- | --- | --- | --- | ---
Current assets |  |  |  |  |
Prepaid expenses | $ 76.7 | $ 62.0 | $ 63.0 |  |
Total current assets | 642.8 | 676.6 | 677.6 |  |
Property and equipment, net | 5,120.2 | 5,297.1 | 6,868.8 |  |
Other assets |  |  |  |  |
Goodwill | 1,270.7 | 1,233.9 | 1,228.4 | $ 1,008.1 |
Operating lease right-of-use assets | 4,613.3 | 3,806.5 | 0.0 |  |
Finance lease right-of-use assets | 224.0 | 224.5 | 0.0 |  |
Total assets | 14,194.5 | 13,424.8 | 10,961.0 | 5,234.8 |
Current liabilities |  |  |  |  |
Current portion of financing obligations | 40.5 | 50.1 | 67.8 |  |
Current portion of operating lease liabilities | 124.1 | 102.3 | 0.0 |  |
Current portion of finance lease liabilities | 6.5 | 5.8 | 0.0 |  |
Accrued expenses and other current liabilities | 631.3 | 577.5 | 578.0 |  |
Total current liabilities | 905.6 | 828.3 | 738.4 |  |
Long-term portion of financing obligations | 4,102.2 | 4,144.2 | 7,080.6 |  |
Long-term portion of lease obligations | 4,450.6 | 3,704.4 | 0.0 |  |
Long-term portion of lease obligations | 219.4 | 218.3 | 0.0 |  |
Deferred income taxes | 244.6 | 303.8 | 0.0 |  |
Other long-term liabilities | 98.0 | 58.8 | 60.7 |  |
Total liabilities | 12,342.6 | 11,607.9 | 10,229.8 |  |
Retained earnings (accumulated deficit) | 161.6 | 117.7 | (968.0) |  |
Total Penn stockholders’ equity | 1,852.7 | 1,816.9 | 731.2 |  |
Total stockholders’ equity | 1,851.9 | 1,816.9 | 731.2 | $ (73.3) | $ (543.4)
Total liabilities and stockholders’ equity | $ 14,194.5 | 13,424.8 | $ 10,961.0 |  |
ASC 842 |  |  |  |  |
Current assets |  |  |  |  |
Prepaid expenses |  | (1.0) |  |  |
Total current assets |  | (1.0) |  |  |
Property and equipment, net |  | (1,571.7) |  |  |
Other assets |  |  |  |  |
Goodwill |  | 5.5 |  |  |
Operating lease right-of-use assets |  | 3,806.5 |  |  |
Finance lease right-of-use assets |  | 224.5 |  |  |
Total assets |  | 2,463.8 |  |  |
Current liabilities |  |  |  |  |
Current portion of financing obligations |  | (17.7) |  |  |
Current portion of operating lease liabilities |  | 102.3 |  |  |
Current portion of finance lease liabilities |  | 5.8 |  |  |
Accrued expenses and other current liabilities |  | (0.5) |  |  |
Total current liabilities |  | 89.9 |  |  |
Long-term portion of financing obligations |  | (2,936.4) |  |  |
Long-term portion of lease obligations |  | 3,704.4 |  |  |
Long-term portion of lease obligations |  | 218.3 |  |  |
Deferred income taxes |  | 303.8 |  |  |
Other long-term liabilities |  | (1.9) |  |  |
Total liabilities |  | 1,378.1 |  |  |
Retained earnings (accumulated deficit) |  | 1,085.7 |  |  |
Total Penn stockholders’ equity |  | 1,085.7 |  |  |
Total stockholders’ equity |  | 1,085.7 |  |  |
Total liabilities and stockholders’ equity |  | 2,463.8 |  |  |
Financing Obligations - Master Leases |  |  |  |  |
Current assets |  |  |  |  |
Prepaid expenses |  | 0.0 |  |  |
Total current assets |  | 0.0 |  |  |
Property and equipment, net |  | 0.0 |  |  |
Other assets |  |  |  |  |
Goodwill |  | 5.5 |  |  |
Operating lease right-of-use assets |  | 0.0 |  |  |
Finance lease right-of-use assets |  | 0.0 |  |  |
Total assets |  | 5.5 |  |  |
Current liabilities |  |  |  |  |
Current portion of financing obligations |  | 0.0 |  |  |
Current portion of operating lease liabilities |  | 0.0 |  |  |
Current portion of finance lease liabilities |  | 0.0 |  |  |
Accrued expenses and other current liabilities |  | 0.0 |  |  |
Total current liabilities |  | 0.0 |  |  |
Long-term portion of financing obligations |  | 5.5 |  |  |
Long-term portion of lease obligations |  | 0.0 |  |  |
Long-term portion of lease obligations |  | 0.0 |  |  |
Deferred income taxes |  | 0.0 |  |  |
Other long-term liabilities |  | 0.0 |  |  |
Total liabilities |  | 5.5 |  |  |
Retained earnings (accumulated deficit) |  | 0.0 |  |  |
Total Penn stockholders’ equity |  | 0.0 |  |  |
Total stockholders’ equity |  | 0.0 |  |  |
Total liabilities and stockholders’ equity |  | 5.5 |  |  |
Finance Leases - Dayton and Mahoning Valley |  |  |  |  |
Current assets |  |  |  |  |
Prepaid expenses |  | 0.0 |  |  |
Total current assets |  | 0.0 |  |  |
Property and equipment, net |  | (164.3) |  |  |
Other assets |  |  |  |  |
Goodwill |  | 0.0 |  |  |
Operating lease right-of-use assets |  | 0.0 |  |  |
Finance lease right-of-use assets |  | 224.5 |  |  |
Total assets |  | 60.2 |  |  |
Current liabilities |  |  |  |  |
Current portion of financing obligations |  | (1.5) |  |  |
Current portion of operating lease liabilities |  | 0.0 |  |  |
Current portion of finance lease liabilities |  | 5.8 |  |  |
Accrued expenses and other current liabilities |  | 0.0 |  |  |
Total current liabilities |  | 4.3 |  |  |
Long-term portion of financing obligations |  | (181.3) |  |  |
Long-term portion of lease obligations |  | 0.0 |  |  |
Long-term portion of lease obligations |  | 218.3 |  |  |
Deferred income taxes |  | 4.3 |  |  |
Other long-term liabilities |  | 0.0 |  |  |
Total liabilities |  | 45.6 |  |  |
Retained earnings (accumulated deficit) |  | 14.6 |  |  |
Total Penn stockholders’ equity |  | 14.6 |  |  |
Total stockholders’ equity |  | 14.6 |  |  |
Total liabilities and stockholders’ equity |  | 60.2 |  |  |
Operating Leases - Master Leases |  |  |  |  |
Current assets |  |  |  |  |
Prepaid expenses |  | 0.0 |  |  |
Total current assets |  | 0.0 |  |  |
Property and equipment, net |  | (1,407.4) |  |  |
Other assets |  |  |  |  |
Goodwill |  | 0.0 |  |  |
Operating lease right-of-use assets |  | 3,541.2 |  |  |
Finance lease right-of-use assets |  | 0.0 |  |  |
Total assets |  | 2,133.8 |  |  |
Current liabilities |  |  |  |  |
Current portion of financing obligations |  | (16.2) |  |  |
Current portion of operating lease liabilities |  | 72.9 |  |  |
Current portion of finance lease liabilities |  | 0.0 |  |  |
Accrued expenses and other current liabilities |  | 0.0 |  |  |
Total current liabilities |  | 56.7 |  |  |
Long-term portion of financing obligations |  | (2,760.6) |  |  |
Long-term portion of lease obligations |  | 3,467.1 |  |  |
Long-term portion of lease obligations |  | 0.0 |  |  |
Deferred income taxes |  | 299.5 |  |  |
Other long-term liabilities |  | 0.0 |  |  |
Total liabilities |  | 1,062.7 |  |  |
Retained earnings (accumulated deficit) |  | 1,071.1 |  |  |
Total Penn stockholders’ equity |  | 1,071.1 |  |  |
Total stockholders’ equity |  | 1,071.1 |  |  |
Total liabilities and stockholders’ equity |  | 2,133.8 |  |  |
Operating Lease - Meadows |  |  |  |  |
Current assets |  |  |  |  |
Prepaid expenses |  | 0.0 |  |  |
Total current assets |  | 0.0 |  |  |
Property and equipment, net |  | 0.0 |  |  |
Other assets |  |  |  |  |
Goodwill |  | 0.0 |  |  |
Operating lease right-of-use assets |  | 112.8 |  |  |
Finance lease right-of-use assets |  | 0.0 |  |  |
Total assets |  | 112.8 |  |  |
Current liabilities |  |  |  |  |
Current portion of financing obligations |  | 0.0 |  |  |
Current portion of operating lease liabilities |  | 20.5 |  |  |
Current portion of finance lease liabilities |  | 0.0 |  |  |
Accrued expenses and other current liabilities |  | 0.0 |  |  |
Total current liabilities |  | 20.5 |  |  |
Long-term portion of financing obligations |  | 0.0 |  |  |
Long-term portion of lease obligations |  | 92.3 |  |  |
Long-term portion of lease obligations |  | 0.0 |  |  |
Deferred income taxes |  | 0.0 |  |  |
Other long-term liabilities |  | 0.0 |  |  |
Total liabilities |  | 112.8 |  |  |
Retained earnings (accumulated deficit) |  | 0.0 |  |  |
Total Penn stockholders’ equity |  | 0.0 |  |  |
Total stockholders’ equity |  | 0.0 |  |  |
Total liabilities and stockholders’ equity |  | 112.8 |  |  |
Other Operating Leases - Non-Master Leases |  |  |  |  |
Current assets |  |  |  |  |
Prepaid expenses |  | (1.0) |  |  |
Total current assets |  | (1.0) |  |  |
Property and equipment, net |  | 0.0 |  |  |
Other assets |  |  |  |  |
Goodwill |  | 0.0 |  |  |
Operating lease right-of-use assets |  | 152.5 |  |  |
Finance lease right-of-use assets |  | 0.0 |  |  |
Total assets |  | 151.5 |  |  |
Current liabilities |  |  |  |  |
Current portion of financing obligations |  | 0.0 |  |  |
Current portion of operating lease liabilities |  | 8.9 |  |  |
Current portion of finance lease liabilities |  | 0.0 |  |  |
Accrued expenses and other current liabilities |  | (0.5) |  |  |
Total current liabilities |  | 8.4 |  |  |
Long-term portion of financing obligations |  | 0.0 |  |  |
Long-term portion of lease obligations |  | 145.0 |  |  |
Long-term portion of lease obligations |  | 0.0 |  |  |
Deferred income taxes |  | 0.0 |  |  |
Other long-term liabilities |  | (1.9) |  |  |
Total liabilities |  | 151.5 |  |  |
Retained earnings (accumulated deficit) |  | 0.0 |  |  |
Total Penn stockholders’ equity |  | 0.0 |  |  |
Total stockholders’ equity |  | 0.0 |  |  |
Total liabilities and stockholders’ equity |  | $ 151.5 |  |  |

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